Objective: This study aims to conduct a comparative analysis of Environmental, Social, and Governance (ESG) performance across different industries in Russia. The focus is on understanding how specific sectors align with Sustainable Development Goals (SDGs) during periods of crisis, such as the COVID-19 pandemic.

Methods: The research employs a mixed-method approach, combining quantitative analysis of ESG metrics with qualitative assessments from industry reports and case studies. Data were collected from a range of Russian companies across various sectors, with particular attention to those heavily impacted by the pandemic.

Results: The findings reveal significant variability in ESG performance across industries. Sectors such as energy and manufacturing showed substantial progress in environmental sustainability, while the social and governance dimensions varied more significantly. The study identifies best practices and challenges faced by different industries in meeting SDGs, highlighting the influence of industry-specific factors on ESG outcomes.

Conclusions: The research underscores the importance of industry-specific strategies in enhancing ESG performance. It suggests that tailored approaches are crucial for different sectors to effectively contribute to sustainable development, particularly during crises. The study also emphasizes the need for continuous monitoring and adaptation of ESG practices to maintain alignment with global sustainability goals.