Selection of Financial Planning Methodology to Meet the Goals of ESG Strategies

The research purpose is to study the features of selecting the best possible financial planning methodology to meet the goals of ESG strategies. In order to reach the research goal, the following tasks have been solved: the theoretical features of the ESG approach have been studied; the theoretical features of financial planning have been studied; the features of the ESG approach have been identified, which influence the selection of financial planning methodology to meet the goals of ESG strategies; a comparison of the advantages and limitations of using universal financial planning methods to meet the goals of ESG strategies has been made. The study uses general scientific methods, comparison, deduction, and induction. The research results indicate that the financial planning methods used are universal and are adopted by all enterprises, regardless of the ESG approach implementation in their activities. At the same time, even the features of the ESG approach have little impact and limit financial planning methods. The research carried out as part of the article allows to conclude that at present the opinion of various economists about the universality of financial planning methods that can be used by various enterprises can be traced.