The development of non-financial reporting, particularly the environmental performance of economic entities, is closely linked to improving the quality of information disclosure. Unfortunately, the quality of information lags behind its volume growth. Many companies utilize the ESG (Environmental, Social, and Corporate Governance) management model, which actively promotes the development of the institutional and legal framework for non-financial reporting. One of the paramount methods to enhance the quality of disclosed non-financial information is to conduct independent audits. The environmental criteria adhered to by companies, in line with ESG principles, should not exceed the maximum sustainable capacity of the environment. This research aims to develop a theoretical approach to auditing non-financial reporting, disclosing the stages of its implementation in the transition towards sustainable development of the economic system from an environmental perspective. The research presents a generalized methodology for auditing non-financial information, particularly focusing on the environmental component. The authors employ fundamental methods at the theoretical level, such as formal logic and dialectics, as well as empirical methods, such as observation and description.