HUMAN RESOURCES IN PUBLIC AUDITING: A PILLAR OF GOOD GOVERNANCE
HUMAN RESOURCES IN PUBLIC AUDITING: A PILLAR OF GOOD GOVERNANCE

Summary/Abstract: This paper aims to explore the critical intersection of sustainable development, corporate responsibility, and audit practices within the contemporary global business environment. As companies face increasing pressure from regulatory authorities, stakeholders, and society to address environmental, social, and governance (ESG) issues, auditing has emerged as an indispensable tool to ensure transparency, accountability, and credible reporting. The study meticulously examines theoretical frameworks for corporate sustainability, elucidating the evolving role of audit in verifying complex ESG disclosures, and scrutinizing the dynamic regulatory landscape, notably including the EU Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). Through a detailed case study on Deloitte, the paper illustrates practical applications of sustainability auditing, highlighting the inherent challenges and significant opportunities in implementing effective ESG assurance. The analysis underscores how robust audit practices are pivotal in enhancing corporate transparency, mitigating greenwashing risks, and supporting clients in achieving sustainable value creation. The paper concludes by emphasizing the increasingly pivotal role of audit in fostering responsible corporate behavior and driving sustainable value creation in the current and future business landscape, advocating for further standardization and technological integration to enhance audit effectiveness.

• Details
• Contents