JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT 2782-4586 2949-1851 111871 10.26118/2782-4586.2025.64.76.014 Научные статьи SCIENTIFIC ARTICLES Научные статьи Building an internal control system for the reliability of ESG data using distributed ledger technologies (blockchain) and artificial intelligence Построение системы внутреннего контроля за достоверностью ESG-данных с использованием технологий распределенного реестра (blockchain) и искусственного интеллекта Милантьева Александра Юрьевна Milant'eva Aleksandra Yur'evna sasha.ovchinnikova0212@gmail.com Мохначева Софья Романовна Mohnacheva Sof'ya Romanovna Юрасова Ирина Олеговна Yurasova Irina Olegovna Финансовый университет при Правительстве Российской Федерации Financial University under the Government of the Russian Federation 18 01 2026 18 01 2026 12 125 131 09 01 2026 https://zhpi.ru/en/nauka/article/111871/view

В современных условиях роста требований к устойчивому развитию остро стоит проблема достоверности ESG-данных и рисков «гринвошинга». В статье рассматривается архитектура системы внутреннего контроля, основанная на интеграции blockchain и искусственного интеллекта. Использование технологии распределенного реестра обеспечивает неизменяемую фиксацию данных цепочки поставок и экологических показателей, в то время как алгоритмы ИИ автоматически выявляют ошибки и анализируют данные на предмет несоответствий. Предложенное решение позволяет существенно повысить надежность ESG-отчетности и минимизировать репутационные риски компаний. Внедрение такой системы способствует формированию культуры прозрачности и подотчетности на всех уровнях управления. Комплексный подход не только предотвращает искажение информации, но и создает надежную основу для принятия стратегических решений, ориентированных на долгосрочные экологические и социальные цели.

In today's environment of increasing demands for sustainable development, the issue of ESG data reliability and the risks of "greenwashing" are becoming increasingly urgent. This article explores the architecture of an internal control system based on the integration of blockchain and artificial intelligence. By utilizing distributed ledger technology, it ensures the immutable recording of supply chain data and environmental indicators, while AI algorithms automatically detect errors and analyze data for inconsistencies. This proposed solution significantly enhances the reliability of ESG reporting and minimizes the reputational risks for companies. The implementation of such a system contributes to the development of a culture of transparency and accountability at all levels of management. This comprehensive approach not only prevents the distortion of information, but also provides a reliable foundation for making strategic decisions that are aligned with long-term environmental and social goals.

 : ESG блокчейн искусственный интеллект внутренний контроль достоверность данных гринвошинг ESG blockchain artificial intelligence internal control data reliability greenwashing

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