Use of esg principles in forming an organizational and economic platform for interaction between enterprises and stakeholders

The article examines the role of ESG principles (Environmental, Social, and Governance) in the formation of an organizational and economic platform for interaction between an enterprise and its stakeholders. The relevance of integrating environmental, social, and governance principles into the strategic management system of enterprises is substantiated in the context of the transformation of the modern business environment, increasing requirements for corporate transparency, and the growing importance of non-financial performance indicators. The study analyzes contemporary international and Ukrainian approaches to the implementation of ESG principles in corporate activities, including practices of corporate social responsibility, non-financial reporting, and stakeholder-oriented management. Based on a review of recent scientific research, the main theoretical approaches to combining ESG concepts with stakeholder theory in the development of effective corporate governance mechanisms are identified. Practical examples of ESG integration in the activities of Ukrainian companies are considered, allowing the assessment of the current level of their implementation and the specific features of building interaction between enterprises and key stakeholder groups such as employees, investors, partners, public institutions, and local communities. Attention is paid to modeling an organizational and economic platform of interaction that provides systematic communication, coordination of the interests of different stakeholders, and the use of standardized indicators to evaluate the effectiveness of ESG practices. The article proposes a toolkit for assessing the effectiveness of the ESG platform based on integrated indicators of environmental, social, and governance components of enterprise activity. Key barriers to ESG implementation are identified, including insufficient standardization of indicators, limited transparency of non-financial reporting, and an insufficient level of ESG integration into corporate strategic management. The results of the study can be used to improve enterprise strategic management, enhance stakeholder engagement, and develop modern mechanisms of corporate responsibility in accordance with international standards of sustainable corporate governance. Keywords: stakeholders, ESG, organizational-economic platform, corporate social responsibility, circular economy, sustainable development, green reconstruction, business process efficiency.