Η ενσωμάτωση των δεικτών ESG στη διαδικασία εσωτερικού ελέγχου και στη διαχείριση επιχειρηματικών κινδύνων

The present thesis explores in depth the importance of integrating ESG (Environmental, Social, Governance) criteria into the modern business environment, focusing on the role of internal audit and risk management as key mechanisms for supporting sustainable development.Through a systematic analysis of the concepts of environmental responsibility, social dimension, and corporate governance, the need for a holistic approach is highlighted, one that transcends narrow economic logic and incorporates long-term value as a central goal for organizations.The study underscored the pivotal role of internal audit as a mechanism for ensuring transparency, reliability, and effective risk management.Through the connection of internal audit with ESG principles, it becomes possible to systematically monitor the impact of business activities, ensure timely risk identification, and support evidence-based decisions.The role of internal audit is transforming, as it now functions not only as a compliance mechanism but also as a strategic advisor that enhances the long-term resilience of organizations.At the same time, the analysis highlighted the challenges and opportunities companies face when implementing ESG principles.The challenges relate to institutional complexity, the need for specialized knowledge, the cost of adaptation, and the lack of unified standards.However, the emerging opportunities are equally significant, as the adoption of sustainable practices can enhance reputation, competitiveness, and access to financing, creating added value for businesses and society as a whole.Overall, the study demonstrates that integrating ESG principles into the core of corporate governance and risk management is not merely a regulatory obligation, but a strategic choice with long-term benefits.The successful implementation of this approach requires coordinated action, organizational maturity, and continuous investment in knowledge and innovation.Through this process, businesses can strengthen their resilience, improve their relationships with stakeholders, and contribute significantly to sustainable economic and social development.