Voronezh, Russian Federation
this article examines modern approaches to the audit of sustainable development as a strategic tool for business adaptation to global challenges. The main aspects of the implementation of ESG assessments, their impact on increasing the transparency of corporate reporting and building the trust of stakeholders are investigated. Special attention is paid to international standards and their importance for the unification of the sustainable development assessment process. The example of Unilever demonstrates the positive impact of ESG audit on key performance indicators, such as reducing carbon dioxide emissions, increasing investor loyalty and increasing employee satisfaction. Practical recommendations for the successful integration of sustainability audit into the operational processes of companies are proposed.
sustainability audit, ESG audit, corporate transparency, international standards, sustainable development, social responsibility, environmental impact, transparency of reporting, investor confidence, global challenges
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