Conceptual Approaches to Improving the Legal Regulation of the Implementation of Sustainable Development Goals and ESG Principles in the Activities of Small and Medium-Sized Businesses in the City of Moscow

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Abstract

The aim of the work is to analyze the conducted sociological research aimed at identifying the peculiarities of understanding and perception of the concept of sustainable development and ESG-principles by representatives of small and medium-sized businesses (SMEs) of the city of Moscow, determining the degree of their readiness to take part in the implementation of the concept of sustainable development and ESG-principles within the framework of their activities, as well as the development of conceptual approaches to improving the legal regulation of the implementation of the concept of sustainable development and ESG principles in the activities of small and medium-sized businesses in the city of Moscow. A sociological study conducted by the author showed that the interviewed representatives of SMEs in the city of Moscow associate actions to implement the concept of sustainable development and ESG principles with government initiatives, while expressing their readiness to take part in such projects, provided that from the side of the state, municipal authorities support measures will be offered, for example, in the form of tax incentives. In addition, as a result of the study, it was concluded that it is expedient to develop the concept of the draft law of the city of Moscow «On measures to promote the implementation of the concept of sustainable development and ESG principles in the activities of small and medium-sized businesses in Moscow», and certain provisions of the concept of the draft law are formulated.

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About the authors

Daria A. Korolkova

Military University named after Prince Alexander Nevsky of the Ministry of Defense of the Russian Federation

Author for correspondence.
Email: daria.kirilchenko@mail.ru
ORCID iD: 0000-0003-0128-7624

Associate Professor of the Department of Civil Law

Russian Federation, Moscow

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Supplementary files

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2. Fig. 1. Results of a statistical study on the most common organizational and legal form of respondents (business entities)

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3. Fig. 2. Results of a statistical study showing the number of employees of respondents (business entities)

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4. Fig. 3. Sampling structure by type of activity

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5. Fig. 4. The results of a statistical study showing the number of employees of respondents (representatives of marketplaces) by gender

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6. Fig. 5. The results of a statistical study showing the number of employees of respondents (representatives of coffee chains) by gender

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7. Fig. 6. The results of a statistical study showing the number of employees of respondents (representatives of store chains) by gender

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8. Fig. 7. The results of a statistical study showing the number of employees of respondents (representatives of marketplaces) by age

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9. Fig. 8. The results of a statistical study showing the number of employees of respondents (representatives of coffee chains) by age

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10. Fig. 9. The results of a statistical study showing the number of employees of respondents (representatives of chain stores) by age

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11. Fig. 10. The results of a statistical study showing the number of employees of respondents (representatives of marketplaces) by education

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12. Fig. 11. The results of a statistical study showing the number of employees of respondents (representatives of coffee chains) by education

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13. Fig. 12. The results of a statistical study showing the number of employees of respondents (representatives of chain stores) by education

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14. Fig. 13. The results of a statistical study showing the awareness of respondents (representatives of marketplaces) about the concept of sustainable development

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15. Fig. 14. The results of a statistical study showing the awareness of respondents (coffee chains) about the concept of sustainable development

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16. Fig. 15. The results of a statistical study showing the awareness of respondents (shop chains) about the concept of sustainable development

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17. Fig. 16. The results of a statistical study showing the awareness of respondents (representatives of marketplaces) about ESG principles

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18. Fig. 17. The results of a statistical study showing the awareness of respondents (representatives of coffee chains) about ESG principles

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19. Fig. 18. The results of a statistical study showing the awareness of respondents (representatives of store chains) about ESG principles

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20. Fig. 19. The results of a statistical study showing the awareness of respondents (representatives of marketplaces) about the differences between the concepts of "sustainable development" and "ESG-principles"

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21. Fig. 20. The results of a statistical study showing the awareness of respondents (representatives of coffee chains) about the differences between the concepts of "sustainable development" and "ESG-principles"

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22. Fig. 21. The results of a statistical study showing the awareness of respondents (representatives of chain stores) about the differences between the concepts of "sustainable development" and "ESG-principles"

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23. Fig. 22. The results of a statistical study showing the motivation of respondents (representatives of marketplaces) in participating in programs to achieve the concept of sustainable development and the implementation of the "ESG principles"

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24. Fig. 23. The results of a statistical study showing the motivation of respondents (representatives of coffee chains) in participating in programs to achieve the concept of sustainable development, and the implementation of the "ESG-principles"

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25. Fig. 24. The results of a statistical study showing the motivation of respondents (representatives of chain stores) in participating in programs to achieve the concept of sustainable development and the implementation of the "ESG principles"

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