Советы директоров российских компаний в контексте ESG-трансформации

Достижение Целей устойчивого развития ООН в глобальном и национальном масштабах невозможно без внедрения бизнесом принципов ESG (Environmental, Social, Governance) — управления компанией, основанного на принципах защиты окружающей среды, социальной ответственности, качественной и открытой системы корпоративного управления. Важным фактором эффективности ESG-трансформации является состав совета директоров как высшего органа корпоративного управления. Проведен сравнительный анализ состава и человеческого капитала, аккумулируемого в советах директоров крупнейших российских компаний, являющихся лидерами и аутсайдерами ESG-трансформации, эффективность управления которой измерена с использованием ESG-рэнкинга от RAEX Europe. Выявлено, что более высокий уровень независимости и представленности иностранцев в совете директоров связан с более высокой оценкой успешности ESG-трансформации. Подтверждено, что советы директоров в компаниях — лидерах ESG-рэнкинга характеризуются более высокой долей независимых директоров с ученой степенью, а также более высоким уровнем диверсификации образования среди них. Выявлены значимые различия профессионального опыта независимых директоров и директоров-иностранцев в компаниях из разных кластеров ESG-рэнкинга. Полученные результаты ценны как для развития корпуса исследований, посвященных роли совета директоров в ESG-трансформации, так и с практической точки зрения в условиях значительных изменений в структуре корпоративного управления крупнейших российских компаний в 2022—2023 гг.

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