Implementation of ESG principles in a social startup

The thesis is dedicated to studying the implementation of ESG principles in SMEs at early stages of development. The goal of the research was to develop recommendations for implementing ESG principles in a social enterprise of small or medium-sized businesses at early stages of development. Achieving this goal involved carrying out a number of tasks: studying the origins of the concept of sustainable development and its manifestation in modern Russia, examining the concept of ESG with a focus on implementing these principles in SMEs, as well as conducting an analysis of the application in companies of different sizes, studying the associated complexities, and considering the motives for implementation. In addition, the tasks included identifying successful practices and expert recommendations for implementing ESG principles and sustainable development in enterprises at an early stage of development, as well as developing recommendations for successful implementation of these principles in a social startup. A list of basic development recommendations for startups was compiled, with compliance with legislation, establishment of business processes and corporate governance, and providing decent working conditions being prioritized. The data obtained during the research will help entrepreneurs better understand what steps need to be taken for successful implementation of a sustainable approach in the activities of companies at early stages of development.