Evaluating the Role of Sustainability Auditing in Enhancing ESG Disclosure Quality and Accountability
Posted: Feb 11, 2021
Abstract
The escalating climate crisis and growing social inequalities have catalyzed unprecedented demand for corporate transparency regarding environmental, social, and governance (ESG) performance. Sustainability auditing has emerged as a critical mechanism to verify ESG disclosures and enhance corporate accountability, yet its effectiveness and operational dynamics remain inadequately understood. This research addresses a significant gap in the literature by systematically evaluating how sustainability auditing practices influence both the quality of ESG disclosures and the broader accountability frameworks within organizations.
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