ESG Audit: Concepts, Global Perspectives and Emerging Trends
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Abstract
Environmental, Social, and Governance (ESG) audit has become a cornerstone of modern corporate accountability, driven by growing demands for sustainability and transparency in business operations. As organizations worldwide face increasing scrutiny from investors, regulators and
stakeholders, ESG audits serve as a vital tool for assessing and verifying non-financial performance, ensuring alignment with ethical and sustainable practices. This article delves into the concept of ESG auditing, historical genesis, the evolving scenarios in India, the European Union (EU), the
United Kingdom (UK), and the United States (US). It also examines the role of auditors, benchmark frameworks, and key trends shaping the future of ESG auditing.