THEORETICAL AND METHODOLOGICAL ASPECTS OF ESG STRATEGY IMPLEMENTATION

The ESG approach enables companies to create sustainable value through environmental responsibility, socialimpact, and high-quality corporate governance. The purpose of this article is to provide a systematic analysis of thetheoretical and methodological foundations of ESG strategy implementation. The study examines the evolution of theESG concept, key theoretical frameworks (stakeholder theory, institutional theory, and legitimacy theory), as well asmethodological models applied in the development and evaluation of ESG strategies. The research findings indicate thatESG strategy serves as an effective tool for enhancing corporate competitiveness, mitigating risks, and ensuring longtermfinancial sustainability. The article contributes to the strengthening of the scientific and theoretical basis for ESGstrategy formation and establishes a methodological platform for further empirical research.