ESG AUDIT: RUSSIAN AND FOREIGN EXPERIENCE

The article discusses the approaches and methodology of conducting ESG audit in Russian and foreign practice. Despite the common goal of assessing the sustainability of companies in the environmental, social and managerial spheres, the approaches to audit and evaluation differ significantly. In foreign practice, ESG is an integral part of strategic planning, supported by strict regulation, a high level of transparency and active involvement of stakeholders. Companies are guided by international standards, and the developed infrastructure of rating agencies and access to green financing tools contribute to the deep implementation of ESG principles in business. In Russian practice, the ESG audit is at the stage of formation. The main focus is on energy efficiency, reducing the carbon footprint and meeting the basic requirements of international standards. The key stages of conducting an ESG audit in Russian companies, including problems and prospects, are considered in detail. The assessment system abroad is analyzed using the example of five leading rating agencies. In conclusion, a comparative analysis of Russian and foreign approaches is carried out, strengths and directions for improving Russian practice are highlighted.