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Abstract

The article systematizes indicators for measuring how far ESG transformation has progressed, presents the associated risks, and consolidates data on ESG factor evaluation. The scientific novelty lies in the authors’ approach to designing formulas and a rating system for ESG indicators in educational institutions with due regard to the use of electronic devices in the educational process, the gap between men’s and women’s salaries, gender inequality among senior staff, and the share of young personnel. The research subject is the set of management characteristics of educational organizations that secure their sustainable development. The objective is to develop indicators for measuring ESG factors in education. The article presents information on when ESG factors began to be tracked across different sectors of the economy. The authors examine data from consulting firms and scholars on the ESG transformation of educational organizations and identify similarities and differences in ESG criteria between commercial organizations and educational institutions. The teaching and upbringing processes in higher education are split into educational and administrative activities and described in terms of external and internal drivers of educational processes, with environmental (green technologies), social (presence or absence of gender inequality, the modernity of the technologies used, the gradation of pay levels), and governance (corporate culture, image, the achievement of financial results) factors as their components. Specific features of the financing of environmental projects are identified. The article draws a parallel between ESG principles and the Sustainable Development Goals and highlights those SDGs that correlate with ESG factors‎.

Keywords: ESG, Sustainable development, Modern university, Education, Participants

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