The importance and attention to sustainable development issues around the world is constantly growing. In this regard, the development of ideas of corporate social responsibility that contributes to the achievement of sustainable development goals is extremely relevant. Since 2018, the attention of the scientific community has increasingly turned to the issues of forming an ESG strategy and ESG transformation. At the same time, at the present stage, more and more authors are trying to identify the differences between the terms “corporate social performance strategy” and “ESG strategy,” although many still perceive these concepts as synonyms. Works linking issues of corporate social responsibility and ESG strategy with the development and consumer attitude toward the company’s brand have also received great development in recent years. The article attempts to complement existing research on the relationship between social and image issues and to analyze the current significance of the transition to a social agenda for brand development in the Russian market. Using the examples of well-known brands on the Russian market in the food supply market, related between large, small, and medium businesses, the authors identify differences in the approaches and significance of ESG transformation for companies. Large businesses have long been using open information about social responsibility to support brands and attract consumers, while small and medium businesses are just taking their first steps in this direction, expecting serious market results from such activities. At the same time, the positive economic effect of implementing an ESG strategy is obvious in both cases, which indicates the importance of such company decisions for the modern consumer.