ULOGA ESG STANDARDA U UNAPREĐENJU TRANSPARENTNOSTI I ODGOVORNOSTI SPORTSKIH ORGANIZACIJA U KONTEKSTU VLADAVINE PRAVA

Abstract

This paper examines the role of ESG standards (Environmental, Social, Governance) in enhancing the transparency and accountability of sports organizations in the context of the rule of law. The starting point of the research is based on the understanding that sport no longer represents exclusively a sphere of competition and autonomous regulation, but also an area in which the demands of environmental sustainability, human rights protection, and good governance are becoming increasingly pronounced. The paper first analyses the regulatory framework of ESG standards, with particular reference to European Union law, international documents, and sector-specific mechanisms of self-regulation in sport. It then considers the environmental, social, and governance dimensions of ESG standards in sport, as well as the various forms of legal liability of sports organizations that may arise from non-compliance with these standards. Special attention is devoted to the prospects for the development of ESG standards in sport, including their connection with digitalization, transparency in decision-making, and effective legal protection. In the final part of the paper, the importance of these issues for the Republic of Serbia is highlighted, bearing in mind the existing normative framework and the process of adopting the new Sports Development Strategy for the period 2026–2035. It is concluded that ESG standards in sport are becoming less and less a voluntary governance ideal and increasingly a benchmark of legality, legitimacy, and institutional accountability of sports organizations.