Evaluating the Role of Sustainability Auditing in Enhancing ESG Disclosure Quality and Accountability

Posted: Feb 11, 2021

• Arielle Cooper
• Felix Hayes
• Natalie Banks

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.