摘要:In today’s global economy, the importance of environmental and social responsibility is constantly growing. There are thousands of environmental and social standards and guidelines around the world today. These guidelines and standards define requirements and objectives. However, the main problem is their practical implementation and implementation. The Environmental and Social Management System (ESMS) enables companies to integrate the requirements of these guidelines and standards into their operations by organizing a set of well- defined, iterative processes. One aspect of this system is the remuneration system. On the basis of content analysis and analysis of statistical data, the authors develop proposals for improving this system.