In the current economic situation, it is extremely important for any company to respond to environmental challenges in a timely manner. Risk assessment, which has long been implemented in the practice of large companies, helps to make the right management decisions. However, along with the environment, the types of risks being considered are changing rapidly. Recently, ESG risk accounting and assessment has been of particular interest. There is no single, approved at the state level, or generally recognized methodology for these risks, theoretical research is still underway in this area, and each company chooses the accounting methodology that best meets its goals and activities. In this regard, the authors of this article propose to consider another approach to accounting for ESG risks, based on the “antonymization” of ESG indicators in company reports. Depending on the risks, the reporting indicators required for companies in the environmental, social, and even corporate-management spheres are partially approved at the state level, partially required by the profile sphere of activity of companies, which allows both to unify the proposed methodology for the organization and to extend it to most areas.