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This article analyzes the impact of ESG factors on the investment attractiveness of the retail industry. The study examines the role of ESG reporting in shaping investment decisions and assesses the impact of various ESG initiatives (waste management, energy efficiency, social programs, corporate governance) on the market valuation and attractiveness of retailers. The article examines and systematizes ESG factors reflected in non-financial reporting, including environmental factors, social factors, and corporate factors. Key initiatives aimed at improving ESG ratings are identified. The key retail trends for 2025 are highlighted: the growth of online shopping, the creation of proprietary advertising platforms, and the creation of ecosystems with their own loyalty programs. The study's results allow us to identify key ESG factors influencing investment decisions in the retail sector and formulate recommendations for increasing the investment attractiveness of companies in today's environment.
non-financial reporting, sustainable development, retail
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