Development and application of the scenario-fractal ESG assessment method for enterprise decision sustainability

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a novel quantitative ESG method integrating scenario analysis and fractal consistency, applicable to decision-level sustainability assessment.

🏢実務担当者:Offers a structured approach to evaluate and improve the sustainability of specific management decisions, usable for ESG reporting and alternative selection.

🏛政策担当者:Demonstrates how ESG assessment can be standardized across decision levels, potentially informing disclosure mandates and transition finance criteria.

The object of research is a scenario-fractal assessment of the ecology, society, management (ESG assessment) of the sustainability of management decisions of enterprises. The problem of assessing not the general level of sustainability of the enterprise, but specific decisions was solved. Such decisions are made in conditions of military challenges, climate risks, resource instability and increasing requirements for ESG reporting. The theoretical part of the work is based on a combination of various scientific approaches. The methodological part involves the formation of a system of ESG indicators. Also used are the normalization of indicators, eclecticism of weights and a scenario ESG index. The data completeness coefficient and the fractal consistency coefficient, which show the similarity of the ESG profile of the decision at the strategic, tactical and operational levels of management, were separately taken into account. The empirical basis of the research was formed using open data of metallurgical enterprises. The decarbonization solutions of Interpipe Group, Metinvest and SSAB were analyzed. The choice of the industry was made from the standpoint of high carbon intensity of metallurgy and availability of public ESG information. The results of the method showed that the highest sustainability index is for the SSAB solution. Its advantage is related to both the environmental component and social manageability, management evidence and scenario endurance. The Interpipe solution has environmental advantages, but requires strengthening the verifiability of ESG data. The Metinvest solution is distinguished by high decarbonization ambition, but has shortcomings of a social and crisis nature. The results confirm that the sustainability of the solution must be formed through the balance of components, scenario stability and inter-level consistency. The practical use of the obtained results is appropriate in the field of corporate ESG analysis, preparation of ESG reporting and selection of management alternatives. The method is suitable for use in conditions of uncertainty.

• semanticscholar https://doi.org/10.15587/2706-5448.2026.364678first seen 2026-07-08 05:58:12