METHODOLOGICAL APPROACH TO THE ASSESSMENT OF CORPORATE CULTURE WITHIN THE ESG MANAGEMENT PARADIGM

The article examines the theoretical and methodological foundations for assessing corporate culture in the context of integrating ESG principles. The feasibility of applying the ESG paradigm as a systemic analytical framework for diagnosing corporate culture is substantiated. This approach enables the integration of environmental, social, and governance dimensions with internal organizational processes and stakeholder expectations. A multidimensional structural-component assessment model is developed, within which each ESG dimension is specified through a five-component system of indicators. A three-dimensional typological ESG matrix in the form of a cube is proposed to reflect the spatial positioning of corporate culture across the E, S, and G dimensions, each differentiated into three maturity levels (low, medium, high). This framework allows the identification of 27 typological configurations of sustainable corporate culture and provides a basis for multivector diagnostics. The methodological approach to quantitative assessment of corporate culture is further developed through the integration of ESG dimensions with a multilevel stakeholder perception system (employees, management, and external partners). The application of fuzzy set theory for indicator aggregation is methodologically justified, ensuring consideration of the ambiguity inherent in socio-cultural characteristics and enabling the integration of subjective assessments from different respondent groups. An algorithm for indicator normalization, membership function construction, and the formation of integral ESG indices is developed. The proposed model enables spatial positioning of corporate culture, identification of imbalances among ESG dimensions, and enhancement of managerial decision-making in the field of sustainable development.