The article analyzes the importance of business in the transition to sustainable development through the integration of environmental, social and managerial factors (ESG). Key aspects of the ESG are discussed in detail, including carbon footprint reduction, sustainable resource use, waste management, and biodiversity conservation. In the social sphere, the emphasis is on creating safe working conditions, supporting inclusion, protecting consumer rights, and strengthening trusting relationships with society. Management aspects include the development of corporate governance, transparency, risk management and the implementation of anti-corruption initiatives. The importance of ESG standards in strategic planning was noted, which helps to increase investment attractiveness, reduce risks and strengthen trust on the part of stakeholders. Evaluation mechanisms such as ESG ratings and indexes are analyzed, which stimulate transparency of companies and improve their reputation. Attention is paid to the prospects of long-term planning within the framework of sustainable development, including opportunities for innovation and increased competitiveness. The conclusion is made about the need to adapt business models to modern challenges and the importance of ESG factors for achieving strategic and tactical goals of sustainable development, which provides both economic and social benefits.