Аңдатпа
Purpose. The main goal in initiating this study was to explore the impact and exposure of these factors, through a review of significant research works by leading world scientists in this field. Methodology. To conduct the study, there was used a scientometric methodology with a selection of the most cited studies in the ESG field in Science Direct, Scopus, and Web of Science databases, which provided the information basis for the research. General scientific methods (synthesis, induction, grouping) formed the basis of the research methodology carried out in the format of a literature review. Originality / value of the research. The value of the research results is determined by the formulation of key research areas on ESG issues in the context of the application in the investment analysis methodology. In particular, questions were raised about the importance of ESG principles in evaluating companies for their investment attractiveness. Findings. As a result of the study, there were established groups of scientific research areas concerning the ESG impact on the development of corporate governance and assessment of companies' investment attractiveness. These recommendations are addressed both to analysts when developing reports for investors to make investment decisions, and to the companies themselves, which will be able to adjust their actions in achieving sustainable development goals, understanding the significance of the non-financial information they provide in investment analysis.