ESG Factors in Accounting and Auditing of Business Combinations (M&A): Methodological Approaches and Financial Implications
The article examines the role of Environmental, Social, and Governance (ESG) factors in accounting and auditing practices related to mergers and acquisitions (M&A). The study substantiates the necessity of integrating non-financial sustainability indicators into business valuation, consolidation procedures, and post-merger audit processes. Based on the synthesis of empirical studies and international standards, an authorial framework for incorporating ESG risks into accounting and audit methodologies is proposed.
Volume & Issue
Vol. Volume 2 / Iss. Issue 2