SUSTAINABLE DEVELOPMENT STRATEGY IN THE CORPORATE GOVERNANCE SYSTEM: THE EXPERIENCE OF PJSC SIBUR HOLDING

UDC 338.242
DOI: 10.36871/ek.up.p.r.2025.03.13.009

Authors

Marina N. Ermakova,
Darya Yu. Repyeva,
Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

The article examines the importance of sustainable development as a factor in the long-term effectiveness of the company. The role of corporate governance in the implementation of the ESG agenda is revealed, and the system of internal control and internal audit as tools for implementing sustainable development is analyzed using the example of PJSC SIBUR Holding. Based on the results of the study, recommendations are proposed to improve reporting in the field of sustainable development to increase the investment attractiveness of the organization.

Keywords

sustainable development, corporate governance, internal control, ESG factors, risks