ESG audit and its fundamental concepts

According to the writers of the paper, ESG auditing is an innovative technique that is an important component in the chain of financial reporting for businesses. This strategy is founded on three pillars: environmental, social, and business risk management. The authors underline that ESG auditing is...

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Published in:E3S web of conferences 2023-01, Vol.402, p.13025
Main Authors: Prodanova, Natalia, Tarasova, Olga, Sotnikova, Lyudmila
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Language:English
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description According to the writers of the paper, ESG auditing is an innovative technique that is an important component in the chain of financial reporting for businesses. This strategy is founded on three pillars: environmental, social, and business risk management. The authors underline that ESG auditing is a business development tool that assists organizations in addressing environmental and social concerns as well as risk management. The article clarifies the reason why ESG auditing is essential, explores ESG audits as a way of enhancing businesses' capacity to function in compliance with emerging standards and requirements, and also diminish operational risks by managing issues.
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title ESG audit and its fundamental concepts
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