Development of the Methodology for ESG (Environmental, Social, and Governance) Audit in Large Industrial Enterprises: Problems and Prospects
Keywords:
ESG auditAbstract
This article explores the theoretical and methodological foundations of integrating ESG (Environmental, Social, and Governance) principles into the business process audit system of large industrial enterprises. In the context of the global transition to a green economy, traditional auditing methods fail to fully capture non-financial risks, creating an urgent need for an advanced methodological approach. The study identifies structural gaps in planning and executing ESG audits, specifically within the supply chain, processing, and transportation stages of industrial operations.As a solution, the author proposes a risk-based ESG audit strategy tailored to national corporate realities while aligning with international standards. The practical significance of the research lies in developing structured assessment criteria and a comprehensive methodological model that minimizes environmental impact, enhances social responsibility, and ensures robust corporate governance, thereby driving the long-term financial sustainability of joint-stock companies.
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