Akademik Veri Yönetim Sistemi
Corporate Governance and Sustainability Review, cilt.10, sa.3, ss.170-181, 2026 (Scopus)
The study addresses the lack of a coherent methodological framework for systematically auditing environmental, social, and governance (ESG) topics in organisations. By shifting the focus from ESG reporting outcomes to diagnostic verification of ESG-related risks, the study contributes a methodological perspective that is largely absent from prior research. The aim is to propose a methodological audit model that verifies ESG topics diagnostically in organisations. A mixed-methods approach was employed, combining a literature review, content analysis of specialised sources, and a computer-assisted web interview (CAWI) based quantitative survey. The quantitative part of the research is based on responses from a statistical sample of 307 internal auditors who assessed the probability and financial impact of 29 ESG-related risks. A three-phase diagnostic audit model was developed, which categorises ESG risks, optimises their granularity, and defines universal diagnostic points for verification. The model was created to address growing regulatory and managerial demands for transparent, reliable, and risk-oriented ESG verification. The proposed model provides a modern, empirically validated approach that helps auditors determine which ESG risks to audit, how deeply to audit them, and how to verify them diagnostically.