The Managerial Aspect of Accounting ESG Factors in Assessing the Value of a Company

The subject of the study is ESG factors (Environment, Social, Government) and their inclusion in the value of Russian companies. The purpose of the paper is to reveal the theoretical and methodological aspects of taking into account ESG factors when assessing the value of companies. The relevance of...

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Bibliographic Details
Main Authors: I. S. Belik, A. S. Dutsinin, N. l. Nikulina
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2023-12-01
Series:Финансы: теория и практика
Subjects:
Online Access:https://financetp.fa.ru/jour/article/view/2520
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