TY JOUR TI EVOLUTION OF METHODOLOGICAL APPROACHES TO ESG-ASSESSMENT KW sustainable development KW non-financial reporting KW ESG strategy KW ESG principles KW ESG assessment KW ESG rating KW ESG ranking JO Actual directions of scientific researches of the XXI century: theory and practice AU Kretinin, A.A. AU Bezrukova, T.L. AU Kuceva, E.E. AU Baranova, E.S. PY 2025 IS 13 PB FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov