Аннотация
The purpose of the research. The study aims to provide a comparative analysis and generalization of various researchers’ views on assessing the impact of ESG principles implementation on a company's financial stability Research methodology. The article applies content analysis of academic papers, analytical reviews, and other documents from previous studies on the subject. The analysis is conducted based on key ESG factors that influence the financial condition of companies, taking into account the specifics of the oil and gas industry. Originality / value of the research. The study offers a critical evaluation of the ambiguous impact of ESG on the financial condition of enterprises and contributes to the justification of development measures for companies under current conditions, based on a literature review. The results of the study. According to the literature review, the generalization of existing opinions indicates the necessity to consider specific approaches to managing financial stability, which can partially mitigate the negative impact of ESG factors on a company’s financial stability.