Internal Audit And Esg: Strategic Convergence For Sustainability In Listed Companies In Romania

In a global context dominated by increasingly high sustainability requirements, ESG (Environmental, Social & Governance) criteria have become essential in assessing corporate performance and organisational responsibility. This transformation involves redefining the role of internal audit, which can no longer be limited to financial compliance verification, but must be actively involved in assessing ESG processes, monitoring non-financial risks and supporting sustainable governance. This paper explores the strategic convergence between ESG and internal audit through a conceptual and practical approach. Recent European regulations (CSRD, ESRS), the current Romanian framework (BVB 2024 Corporate Governance Code), and contributions from international literature are analysed. Based on these, the article proposes a framework of good practices for ESG auditing and a set of performance indicators (KPIs) that allow the assessment of the maturity and effectiveness of the audited processes. The conclusions highlight the need to reconfigure internal auditing as a strategic partner in the sustainable transition, suggesting future directions for research and action. In this new organisational landscape, internal audit becomes an essential vector of trust, transparency and long-term accountability.