Assessing the Impact of ESG Standards and Regulations on the Audit Process

Assessing the Impact of ESG Standards and Regulations on the Audit Process

The purpose of this paper is to assess the impact of ESG (Environmental, Social, and Governance) standards and regulations on the audit process. The growing significance of sustainability in business, driven by regulatory pressure, stakeholder expectations, and the demand for transparency, has tr...

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Bibliographic Details
Main Authors: Andreea Larisa Olteanu (Burca), Alina Elena Ionascu, Bianca Paula Ciumacencu
Format: Article
Language:English
Published: Ovidius University Press 2025-02-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
esg (environmental
social
governance)
audit
regulations
sustainability
Online Access:https://stec.univ-ovidius.ro/html/anale/RO/2024i2/Section%205/17.pdf
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