ASSESSMENT OF «GREEN» DEBT OBLIGATIONS OFRUSSIAN COMPANIES BASED ON ACRA METHODOLOGY

In the context of actualization of sustainable development issues as sources of optimization of
business entities' activities, there is a need to form and apply a unified assessment methodology in
working with debt obligations of «green» companies. As part of the research, the key principles,
stages, and areas of assessment of debt obligations related to sustainable development («green» debt
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obligations) were systematized based on the methodology developed by the Analytical Credit Agency
(ACRA); the corresponding integral scores were assigned to Lukoil PJSC, and conclusions were
drawn on the degree of compliance of the issued debt obligations with the key principles of the
methodology