102Статья поступила 18.01.2023. После доработки 01.02.2023. Принята к печати 01.03.2023.
Аннотация. В настоящее время идет внедрение принципов, стандартов и стимулов ответственного инвестирования в практику функционирования корпораций, инвесторов, финансовых рынков, а также институтов, обеспечивающих подтверждение достоверности корпоративной информации. Обобщена картина этого процесса, представлена информация о его участниках, их решениях и достижениях в области устойчивых финансов. Рост спроса на ответственные инвестиции актуализировал создание соответствующих стандартов, правил и стимулов. Статья охватывает четыре блока: о нормах и правилах ответственных инвестиций; о стандартизации раскрытия нефинансовой информации и проблемах обеспечения ее достоверности; о стилях ответственного инвестирования; об изменении денежно-кредитной политики в целях стимулирования ответственных инвестиций.
Ключевые слова: ответственные инвестиции, ESG, устойчивое развитие, устойчивые финансы, стейкхолдерская корпорация, нефинансовая отчетность, таксономия, “зеленые” облигации, экологизация денежно-кредитной политики
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