The Role of Internal Audit in Preparing Sustainability Reporting by Aviation Enterprises

In the context of global decarbonization, the transition to ecological aviation fuel, and the digitalization of business processes, internal audit is becoming a key mechanism for ensuring the accuracy, verification, and integration of ESG indicators into the corporate management systems of aviation companies. The article aims to theoretically substantiate and practically specify the role of internal audit in ensuring the reliability and transparency of sustainability reporting of aviation companies, as well as to develop methodical tools for internal audit of ESG indicators, adapted to the specifics of the aviation industry and modern international standards for the disclosure of non-financial information. The research methodology is based on the theory of internal audit, the concept of corporate sustainability, and international non-financial reporting standards. The author applied a systematic approach, including analysis, synthesis, comparison, theoretical generalization, risk-based assessment, content analysis of international standards, and inductive-deductive logic to construct an internal audit algorithm for ESG reporting. The article systematizes key ESG indicators relevant to aviation activities: CO2 emissions, green aviation fuel use, fuel efficiency, noise pollution, flight safety, HR programs, and management practices. The functions of internal audit in the field of sustainability are defined, ranging from the assessment of ESG risks and verification of internal control systems to anti-greenwashing procedures and monitoring compliance with international requirements. The author proposes an internal audit matrix for ESG reporting at an aviation company that outlines the relationships among audit stages, verification methods, evidence sources, and expected outcomes. The internal audit model presented in the article reflects a comprehensive approach to monitoring environmental, social, and governance indicators, providing a basis for further improvement of corporate practices, the development of an ESG control system, and the implementation of innovative mechanisms to ensure transparency and accountability in the aviation industry. The practical value of the study’s results lies in the ability to apply the proposed methodical tools within the corporate ESG control system to prepare for external assurance.