Ashenafi, ESG in an auditing firm can be implemented by embedding sustainability into the audit methodology itself. That means expanding risk assessments to include ESG factors, training auditors to evaluate non‑financial disclosures, and developing assurance services that verify sustainability reports. Internally, the firm can lead by example through responsible procurement, inclusive hiring, and transparent governance. This dual approach, internal practice plus client service—positions the firm as both practitioner and advisor in ESG.