Complementary or Competing: Examining the Relationships Between ESG Factors, SDGs, and Circular Economy

Abstract

The article analyses the content of the concepts of sustainable development, circular economy and ESG principles in business activities. It identifies how management practices based on ESG principles relate to the UN Sustainable Development Goals and the circular economy. The role of the ESG paradigm in the activities of Ukrainian enterprises under war conditions is determined. The expediency of combining elements of circularity in an enterprise`s business model and ESG principles to achieve sustainable development goals is substantiated.