Development Paths and Comparative Analysis of ESG and Green it Audits

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

🔬研究者:Provides a comparative framework for understanding the synergies between ESG and Green IT auditing practices.

🏢実務担当者:Relevant for corporate sustainability teams designing audit processes to meet disclosure requirements.

🏛政策担当者:Could inform standard-setting bodies on the need for integrated audit guidelines covering both ESG and IT environmental performance.

This paper explores the growing importance of non-financial reporting as a critical challenge for modern organisations. As global standards for transparency evolve, the reliability of these disclosures is increasingly validated through specialised auditing practices, including ESG (Environmental, Social, and Governance) and “Green” IT auditing. While both are emerging as essential tools for sustainable development, they differ significantly in their operational scope and technical execution. Through a comparative and systematic analysis, this study identifies the fundamental synergies between these two auditing types. The research finds that while the ESG audit provides a broad strategic framework for organisational sustainability—encompassing human resources and governance—the Green IT audit offers the necessary quantitative depth by focusing on the environmental performance of digital systems. The paper concludes that these two approaches are profoundly complementary: the ESG audit defines the overall corporate vision, while the Green IT audit serves as its technological engine, ensuring that empirical data backs sustainability claims. By integrating both audit types, organisations can develop more resilient management systems and enhance the credibility of their non-financial reporting in a digitalised global economy.

• semanticscholar https://doi.org/10.54503/2579-2903-2026.1-159first seen 2026-05-15 18:36:51