Abstract:The green transformation of industries in Hebei Province constitutes a pivotal initiative for constructing an economically robust and ecologically beautiful Hebei. The dynamic equilibrium pursued by enterprises between economic activities and social responsibilities has precipitated profound reforms in traditional audit and financial positions, generating an urgent demand for innovative and entrepreneurial integrated audit professionals equipped with environmental, social, and governance (ESG) auditing capabilities. Leveraging corporate social responsibility report data of Hebei-listed companies and micro-research data of universities, this study adopts a dual approach of theoretical analysis and empirical research to dissect the capability requirements for ESG audit talents and the current status and bottlenecks in educational provision within the context of industrial transformation. It further proposes an innovative pathway for cultivating specialized and entrepreneurial integrated audit talents in Hebei's higher education institutions. The findings reveal that industrial transformation in Hebei drives demand for ESG audit professionals with interdisciplinary knowledge, innovative capabilities, practical skills, and comprehensive competencies. However, universities and colleges in Hebei fail to meet this demand in terms of curriculum design, faculty expertise, pedagogical models, and teaching resource. Accordingly, a new specialization-innovation integrated ESG auditing talent cultivation pathway has been proposed, which encompasses four innovative initiatives. The first focuses on establishing a modular ESG core curriculum cluster and specialization-innovation integrated course system. The second centers on the development of practice-oriented faculty teams and interdisciplinary expert groups. The third is to create a collaborative and innovative educational model which involves the coordination of government, industry, academia, and research. The fourth aims at perfecting a distinctive education platform guided by values and psychological support. In this sense, this paper tends to provide theoretical guidance for the reform of audit talent development in Hebei's universities and colleges; it also tries to serve as a replicable paradigm for China's specialization-innovation integrated audit education.