ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) STANDARDS IN SEARCH OF A NEW PARADIGM OF RESPONSIBILITY

Abstract

B a c k g r o u n d . Kant's question "What should I do?" in the era of global crises requires an expansion to "What should we do?"Anthropocentric ethics, centered on humanity as the measure of all things, reveals its limitations in the face of environmental and social challenges. The response to these challenges lies in the transition to shared responsibility, embodied in Environmental, Social, and Governance (ESG) standards, referred to here as Environmental, Social, and Governance (ESU) standards. Unlike voluntary Corporate Social Responsibility (CSR), ESG introduces mandatory mechanisms to minimize business impact on the environment. As Ukraine integrates into the European Union, the need to align with ethical economic standards becomes increasingly significant.

The goal of the article is to examine the potential of ESG as a contemporary alternative to classical CSR, encompassing a new level of interaction between environmental, social, and governance factors in corporate practice.

M e t h o d s . The study is based on hermeneutic and historical methods, enabling the tracing of ESG's ideological evolution. A key empirical component is a case study of the Ukrainian agribusiness company Kernel. Using ESG reports, public communications, and the company's participation in COP29, the analysis demonstrates how modern value-based guidelines of responsibility are implemented in practical corporate contexts.

R e s u l t s . The analysis shows that ESG is not merely a corporate regulatory tool but also a potential example of forming new value orientations in response to the growing need for a deeper sense of responsibility, including in economic activity. Expanding responsibility to include ecosystems and future generations requires not only ethical models but also normative standards in the interaction between humans and nature. In the context of the war in Ukraine, ESG takes on additional meaning as a tool for ecological and economic recovery. The Kernel case illustrates how ESG principles can move beyond formal declarations to be systematically realized through practical management decisions, integrating economic efficiency with the values of sustainable development.

C o n c l u s i o n s . The implementation of ESG facilitates a shift from the classical paradigm of anthropocentrism toward new approaches to responsibility in which nature is recognized as a subject with intrinsic value. ESG represents: 1) a potentially productive modification of responsibility;

3) an important element of the European integration framework, and 3) a regulator of "rational self-limitation."At the same time, further research is necessary to analyze challenges, particularly the risks of greenwashing, the absence of unified standards, and the potential transformation of ESG into a formal mechanism without real impact on a sustainable future.