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Abstract
Today, large organizations, government agencies, and modern companies operating in today's rapidly evolving economies are facing increasing demands to implement sustainable development and corporate responsibility principles. International ESG Management System (Environmental, Social, and Governance) standards are becoming a priority and essential interlinking element of strategic management, determining the reputation of these companies, government agencies, and, of course, larger corporations. With ESG, investors are also increasingly assessing companies' investment attractiveness, carefully evaluating their ESG reports and long-term competitiveness. However, implementing ESG principles in developing countries currently faces a number of challenges: limited financial resources, a lack of digital infrastructure, low levels of management competencies, and the absence of effective regulatory mechanisms.