| Issue |
E3S Web of Conf.
Volume 402, 2023
International Scientific Siberian Transport Forum - TransSiberia 2023
|
|
|---|---|---|
| Article Number | 13025 | |
| Number of page(s) | 7 | |
| Section | Environmental Risk Assessment and Management | |
| DOI | https://doi.org/10.1051/e3sconf/202340213025 | |
| Published online | 19 July 2023 | |
ESG audit and its fundamental concepts
1 Plekhanov Russian University of Economics, 117997, Moscow, Russia
2 Financial University under the Government of the Russian Federation, 125167, Moscow, Russia
* Corresponding author: prodanova-00@mail.ru
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.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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