graduate student
The article provides a comparative analysis of companies from various sectors – from mining and chemical, construction to the banking sector – they record in their reports goals to reduce greenhouse gas emissions, transition to low-carbon technologies and increase energy efficiency. For example, PIK has approved the 2026 Climate Strategy, which sets the goal of achieving carbon neutrality in direct and indirect emissions by 2030. The company is also actively developing a climate risk system and providing its clients with green financial instruments. The companies Norilsk Nickel and PhosAgro are investing heavily in environmental modernization. In the reporting of Norilsk Nickel, one of the central projects was the Sulfur Program, which dramatically reduces sulfur dioxide emissions in Norilsk and the Kola Peninsula. The company has invested over 180 billion rubles in this program, making it the largest environmental initiative in the Russian steel industry. PhosAgro has integrated ESG indicators into the motivation system for top management and issued green bonds, the proceeds of which are used for projects to reduce environmental impacts. Among the programs related to "green" investments, there are projects aimed at economic development, the use of phosphogypsum in agriculture, improving energy efficiency, as well as supporting projects for the conservation of biodiversity. PhosAgro is focusing more on issuing green bonds. The transition to sustainable development in the field of housing construction is impossible without attracting "green" investments that reduce the carbon footprint of buildings, increase energy efficiency and use environmentally friendly materials. However, Russia still lacks a unified methodology for monitoring the reflection of "green" investments in the corporate reporting of construction companies, which reduces its transparency and investor confidence.
green investments, housing construction, construction companies, corporate reporting, methodological support, control, ESG, sustainable development
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