ETHICAL ASPECTS OF PROFESSIONAL COMMUNICATION IN AUDITING AND CORPORATE GOVERNANCE IN THE GREEN ENERGY SECTOR

Abstract

The article examines the ethical aspects of professional communications in the field of audit and corporate governance in the green energy sector in the context of ESG-transformation of the economy. The relevance of the study is due to the growing role of sustainable development principles, increased requirements for transparency of enterprise activities, the spread of ESG-reporting and the need to build trust between subjects of corporate relations. These issues are of particular importance for green energy enterprises, whose activities are under increased attention of investors, regulatory authorities, international financial institutions and society. The purpose of the article is to study the ethical aspects of professional communications in the field of audit and corporate governance, to determine their role in ensuring the transparency of the activities of green energy enterprises, increasing the reliability of financial and non-financial information and strengthening the trust of stakeholders. The research process used methods of scientific generalization, system analysis, comparison, grouping and logical modeling. The essence of professional communications as an important tool for ensuring effective interaction between auditors, corporate governance bodies, investors and other stakeholders is revealed. The fundamental ethical principles of professional activity of auditors and corporate governance entities are investigated, including honesty, objectivity, independence, professional competence, confidentiality and responsibility. The features of professional communications in the green energy sector are determined, which are associated with the need to integrate financial and non-financial information, expand the circle of stakeholders and increase the role of ESG reporting. The scientific novelty of the study lies in the generalization of theoretical approaches to ethical support of professional communications and substantiation of their role in increasing the efficiency of corporate governance of green energy enterprises in the context of the development of ESG approaches. The practical significance of the results obtained lies in the possibility of their use when forming a corporate policy of sustainable development, improving the ESG reporting audit system and improving the quality of interaction with stakeholders.