The article presents the genesis of the concept of sustainable development, discusses its structure, diff erences and similarities between diff erent approaches to its creation, issues of responsible investment, analysis of reporting and accounting for ESG risks. Th e authors examine the global shift in the ESG agenda from the standpoint of the specifi cs of public administration and the global turn towards the integration of biological, cyclical and green principles into the economy in diff erent countries (BCG). The results of a comparative analysis of the basic principles of various approaches in creating the concept of sustainable development are proposed to be used to develop strategies for sustainable development
in various sectors of the economy, which is an important step towards a more responsible and sustainable development of society.