Probe - Accounting, Auditing and Taxation

Sustainable Development Audit: Assessing Corporate ESG Performance

Wang Zhengang

Guangxi University of Finance and Economics Nanning, Guangxi Zhuang Autonomous Region 530003

DOI: https://doi.org/10.59429/paat.v6i2.6955

Keywords: ESG Audit, Environmental Management, Social Responsibility, Corporate Governance, Sustainable Development

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Abstract

This study systematically explores the background and significance, basic requirements, methods, processes, and practical case analysis of corporate ESG (Environmental, Social Responsibility, and Corporate Governance) audit evaluation. By analyzing the importance of global ESG system construction and the current situation of Chinese enterprises, the requirements and qualifications for audit evaluation organizations and the professional requirements for audit evaluation personnel are clarified. The study provides a detailed introduction to the construction of the audit evaluation indicator system and specific processes, analyzes successful cases of ESG audits, such as Ping An of China and Huawei, and discusses the challenges faced by companies during the audit process and corresponding solutions. This paper aims to provide reference and guidance for companies to effectively carry out ESG audit evaluations.

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