Внедрение устойчивого развития на уровне корпорации: когнитивные искажения членов советов директоров в отношении ESG и средства их преодоления
Аннотация
В настоящей статье анализируется, как международно признанные принципы устойчивого развития могут быть имплементированы на корпоративном уровне и с какими проблемами совет директоров компании может столкнуться при внедрении ESG. В частности, в статье рассматривается проблема когнитивных искажений членов советов директоров по отношению к концепции ESG. Автор фокусируется на пяти наиболее известных, часто встречающихся и концептуально описанных в поведенческой литературе когнитивных искажениях в отношении ESG: сверхоптимизме, эффекте статуса-кво, предвзятости подтверждения, гиперболическом дисконтировании и групповом мышлении. Далее в статье даются рекомендации по преодолению или смягчению этих искажений путем внедрения в корпоративную практику процедур принятия решений и средств контроля их качества. Эти инструменты условно подразделяются на три группы: изменение стимулов, оптимизация архитектуры выбора и техники выявления когнитивных искажений в процессе принятия решений. Автор полагает, что анализ внедрения ESG в корпоративную практику с позиций поведенческой экономики и права позволит по-новому взглянуть на эту проблему. В статье анализируются как существующая литература по праву, поведенческой экономике и психологии, так и данные, полученные в ходе непосредственных наблюдений, эмпирических исследований советов директоров, анкетирования, фокус-групп.
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