Subject. The concept of ESG transformation as a new management paradigm. Objectives. To substantiate the theoretical and methodological aspects of ESG-transformation of control systems, based on the analysis of the main theoretical views and characteristics of this approach. Methods. The theoretical and methodological basis was the author's definition of ESG-transformation of control systems, as well as methods of retrospective factual analysis, generalizations, comparisons and analogies. Results. The article highlights modern challenges in the field of sustainable development and social responsibility, representing ESG transformation as a new management paradigm. It is emphasized that ESG criteria are becoming not only a measure of business sustainability, but also a new approach to management, integrating environmental, social and corporate governance principles into the strategies and decisions of organizations. The key aspects of ESG transformation, its impact on business models, strategic planning and the perception of stakeholders are analyzed. Special attention is paid to the role of ESG in creating sustainable and responsible organizations in the context of the modern socio-ecological paradigm. Conclusions. The study highlights the importance of integrating ESG principles into the strategies and practices of organizations to achieve not only financial success, but also sustainable, responsible development. The results show that ESG transformation not only meets the modern requirements of society and stakeholders, but also provides opportunities for innovation, value creation and strengthening the long-term sustainability of organizations.
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