Methodology for verifying non-financial ESG indicators in corporate reporting of industrial enterprises

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical data on ESG verification practices and adoption rates of GRI/SASB/ISSB standards among industrial enterprises.

🏢実務担当者:Highlights the dominance of internal verification and limited external audit, suggesting opportunities for improving credibility through independent assurance.

🏛政策担当者:Indicates the need for regulatory push towards standardized verification frameworks and digital monitoring tools to enhance ESG report reliability.

The purpose of the study is to substantiate methodological approaches to the verification of non-financial ESG indicators in corporate reporting of industrial enterprises, which is aimed at increasing its reliability, transparency and compliance with international standards of sustainable development. The relevance of the work is due to the growing role of ESG factors in the system of corporate governance and investment decisions, as well as the existing fragmentation of approaches to the verification of non-financial information, which reduces the comparability and analytical value of reporting. The methodological basis of the study is general scientific and special methods of cognition, in particular analysis and synthesis to generalize the theoretical provisions of ESG reporting, induction and deduction to identify patterns in the formation and verification of non-financial indicators, as well as a method of generalizing empirical data on the practices of verification of ESG information at industrial enterprises. Additionally, elements of structural analysis were applied to evaluate the system of ESG indicators and approaches to their control. The study found that ESG reporting is a comprehensive system of non-financial assessment of an enterprise's activities, which covers environmental, social and management indicators. Key indicators include CO₂ emissions, energy consumption, occupational injury rates, staff turnover, corporate governance structure and the level of transparency of reporting. The analysis of empirical data showed that 51.4% of industrial enterprises carry out internal verification of ESG data without involving an external audit, while 25.7% use independent verification, and only 8.6% ensure full integration of the international GRI and ISSB standards with external audit. This indicates the dominance of internal control mechanisms and limited implementation of unified international approaches. The study also showed that the most common standard is GRI (62.9% of enterprises), while SASB is used by 20.0%, ISSB by 11.4%, and 34.3% of companies use their own corporate reporting methodologies. At the same time, the level of ESG information disclosure is characterized by significant heterogeneity: full coverage is recorded in 17.1% of enterprises, partial - in 60.0%, minimal - in 22.9%, which indicates the unevenness of approaches to structuring non-financial data. The scientific novelty lies in the systematization and generalization of approaches to verifying ESG indicators, taking into account the level of their actual application in industrial enterprises and compliance with international standards, which allows forming a more holistic picture of the current state of ESG control. The practical significance of the results lies in the possibility of their use for improving corporate ESG reporting systems, implementing independent audits, standardizing approaches to data collection and verification, as well as developing digital tools for monitoring non-financial indicators, which in aggregate will contribute to increasing the investment attractiveness of industrial enterprises.

• semanticscholar https://nzlubp.org.ua/index.php/journal/article/download/2176/1938first seen 2026-07-03 05:41:00