The popularity of ESG (Environmental, Social and Governance)-investing is growing rapidly all over the world. More and more investors are moving from the traditional investment paradigm to investing based on the principles of environmental social corporate responsibility. One of the most affected by this trend is the energy industry. The report discusses the possibilities of applying methods of digitalization of corporate culture to increase the attractiveness of enterprises in the energy industry for ESG investment. The study is based on the use of such methods of scientific knowledge as dialectical, a combination of historical and logical unity, structural analysis, traditional methods of economic analysis and synthesis, a review of both scientific sources describing ESG investment and the practical implementation of ESG approaches in the practice of corporations is carried out. The results are based on an analysis of current corporate policies and the implementation of ethical policies in corporate social reporting. The article provides an overview of theoretical studies in relation to corporate non-financial reporting and the principles of responsible investment, provides statistical data on the attitude of investors towards ESG investment, analyzes the best practices of energy companies in digitalization, improving corporate culture to make them more attractive for ESG investment.

Subject. This article discusses the change in approaches to the preparation of corporate reporting in the context of sanctions. Objectives. The article aims to analyze changes in the information policy of Russian corporations. Methods. For the study, we used a comparative analysis. Results. Based on the analysis of the results of the anti-Russian sanctions, the article finds that they are forcing corporations to maintain a balance between the concealment of private information about shareholders and top managers and the need to conduct an information policy aimed at attracting investors. Conclusions. Currently, the main efforts of the Russian corporate sector pursue the objective to protect shareholders and members of governance bodies from sanctions threats.

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Subject. The article investigates approaches to corporate governance in Russia in the context of international tensions. Objectives. The aim is to analyze policy of the Bank of Russia in the sphere of corporate governance. Methods. We employ general scientific research methods. Results. We performed an analysis of scientific and practical approaches to corporate governance, considered problems related to transparency of corporate governance. Conclusions. In the face of sanctions, Russian companies should strike a balance between the non-disclosure of important information about shareholders and top managers and the need to comply with corporate governance standards.