ESG-АУДИТ — НОВЫЙ УРОВЕНЬ КОНТРОЛЯ КАЧЕСТВА ТРАДИЦИОННЫХ БИЗНЕС- ПРОЦЕССОВ АО
DOI:
https://doi.org/10.5281/zenodo.23834666Annotatsiya
В статье исследуются вопросы совершенствования методологии аудита бизнес-процессов акционерных обществ на основе интеграции принципов ESG (Environmental, Social, Governance). Обоснована необходимость трансформации традиционного внутреннего аудита в комплексную систему оценки экологических, социальных и управленческих факторов в условиях цифровой трансформации и устойчивого развития. На основе требований Международного стандарта ISSA 5000 и концепции двойной существенности (Double Materiality) предложена модель интеграции ESG-аудита в основные бизнес-процессы акционерных обществ. Разработана интегральная модель количественной оценки ESG-рисков и определены основные направления внедрения ESG-критериев в систему внутреннего аудита. Обосновано, что применение предложенного подхода может способствовать повышению качества корпоративного управления, эффективности внутреннего контроля, прозрачности деятельности и инвестиционной привлекательности акционерных обществ.Kalit soʻzlar
ESG-аудит, аудит бизнес-процессов, устойчивое развитие, ISSA 5000, внутренний аудит, корпоративное управление, ESG-риски, система внутреннего контроля, акционерные обществаFoydalanilgan adabiyotlar roʻyxati
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