Akademik Veri Yönetim Sistemi
Quality and Quantity, 2025 (Scopus)
Environmental, social and governance (ESG) performance should be improved to achieve sustainable corporate growth. The effectiveness of internal audit plays a very important role in strengthening ESG performance for sustainable corporate growth. Determining the most critical factors is very important and necessary to use the limited financial resources of the companies more efficiently. The limited number of studies on how internal audit strengthens ESG performance constitutes an important gap in the literature. To address this gap, this research proposes a novel model that evaluates the impact of internal audits on ESG performance. The proposed model integrates Euclidean distance based expert weighting, Entropy, p,q,r-spherical fuzzy sets (p,q,r-SFSs) and criteria ranking and distance-based integrated scoring (CRADIS). This study contributes to the literature by presenting prior investment strategies to make more effective internal audit to strengthen the ESG performance by a novel model. Considering p,q,r-SFSs offers significant advantages in uncertainty management. CRADIS normalizes all distances and ranks them based on a single score. Hence, a more balanced evaluation can be performed in the distance calculation. The findings indicate that risk management effectiveness and environmental efficiency have the greatest weights.