CONCEPT OF ESG-AUDIT OF ORGANIZATIONS IN THE PUBLIC AND CORPORATE SECTOR

Abstract

The article raises the issues of leveling by the audit community the influence of the ESG transformation of the information ecosystem of the activities of economic entities on the development of the methodology for auditing public reporting. The essence of the problem lies in the significant lag of the regulatory system and the applied practice of confirming the reliability of information published in the reporting of corporate and public sector organizations from the pace of updating regulatory regulation and expanding the practice of generating and disclosing non-financial reporting information in the context of rapid ESG transformation. The article provides an overview of the regulatory framework and practice of verifying the reliability of non-financial information by audit organizations. The characteristics of methods of verification of non-financial reporting information, alternative to traditional audit, are given. The conceptual provisions and methodological approaches to the ESG audit of public and corporate sector organizations are formulated.