Управленец

2218-5003

2686-7923

10.29141/2218-5003-2025-16-2-5

https://elibrary.ru/item.asp?id=82297308

Взаимовлияние корпоративной культуры и ESG-политики российских компаний

The association between corporate culture and ESG performance: Insights from Russian companies

Ткаченко

И. Н.

Ткаченко

И. Н.

Tkachenko

I. N.

tkachenko@usue.ruТумилевич

Е. Н.

Тумилевич

Е. Н.

Tumilevich

E. N.

elena-tumilevich@yandex.ru

Ural State University of EconomicsУральский государственный экономический университет

Pacific National UniversityТихоокеанский государственный университет

14052025

16264841401202504032025

CC BY-NC 4.0

И.Н. Ткаченко, Е.Н. Тумилевич

I.N. Tkachenko, E.N. Tumilevich

В условиях глобализации и повышающихся требований к социальной ответственности перед компаниями стоит задача интеграции принципов ESG (экологического, социального и корпоративного управления) в их корпоративную культуру. Их эффективное взаимодействие может существенно влиять на устойчивое развитие и конкурентоспособность российского бизнеса. Исследование направлено на изучение взаимовлияния корпоративной культуры и результатов реализации ESG-политики российских компаний. Методологической основой послужили теория корпоративного управления, а также концепции социальной ответственности, устойчивого развития и ESG. Методы исследования включают корреляционный и регрессионный анализ, контент-анализ, метод опросов и кейс-стади. Информационную базу составили данные 37 компаний, входящих в ESG-рэнкинг агентства RAEX в 2024 г. Доказано, что компании с сильной корпоративной культурой демонстрируют более высокие ESG-показатели. Корпоративная культура, ориентированная на ценности по Д. Денисону, способствует лучшей реализации ESG-политики, при этом наиболее значимой ценностью выступает адаптивность. Это в свою очередь положительно сказывается на репутации и финансовых показателях компаний. Результаты исследования вносят вклад в понимание важности интеграции корпоративной культуры и принципов устойчивого развития. Предложенные рекомендации будут полезны менеджменту компаний, стремящихся повысить эффективность ESG-политики.

Amid globalization and increasing demands for social responsibility, companies are facing the challenge of integrating ESG (environmental, social, and governance) principles into their corporate culture. Their implementation can significantly influence the sustainable development and competitiveness of Russian business. The study aims to examine the association between corporate culture and ESG performance of Russian companies. The theoretical framework combines the theory of corporate governance, as well as the concepts of social responsibility, sustainable development, and ESG. Correlation and regression analysis, content analysis, survey and case study methods are applied. The evidence base was formed by data from 37 companies included in the RAEX ESG Ranking as of 2024. The companies with a strong corporate culture were found to have higher ESG performance. A corporate culture with values borrowed from the Denison Model contributes to more effective implementation of ESG policies, with adaptability being the most significant trait. This, in turn, has a positive impact on the reputation and financial performance of the companies. The research findings add to the understanding of the importance of integrating corporate culture and sustainability principles. The proposed recommendations will be useful for the management of companies seeking to improve ESG performance.

корпоративное управлениекорпоративная культураорганизационная культурасоциальная ответственностьустойчивое развитиеesg

corporate governancecorporate cultureorganizational culturesocial responsibilitysustainable developmentesg

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