Analysis in Assessing Environmental, Social, and Governance (ESG) Risks and Impact on Business Sustainability
DOI:
https://doi.org/10.36982/jeg.v9i3.4902Abstract
Objective: This study aims to explore auditors' analysis in assessing risks related to Environmental, Social, and Governance (ESG) and their impact on business sustainability.
Design/Method/Approach: The research method used is descriptive analysis using the literature review method. Literature reviews can explain the background of a topic's research, the reasons why a topic is important to research, and find relationships between studies or research ideas.
Findings:Environmental, Social, and Governanceaudits have a significant positive impact on business sustainability. Increased transparency, strengthened governance, and more effective risk management make companies better prepared to face sustainability challenges.
Originality/Value:NoveltyThis study discusses the analysis in assessing Environmental, Social and Governance Risks and their impact on Business Sustainability.
Practical/policy implications:This research is expected to help management in ensuring the long-term sustainability of the company, and help auditors in analyzing Environmental, Social, and Governance (ESG) risks.
Keywords:Auditors, Environmental, Social, and Governance (ESG), literature review
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