The Emerging Role of Sustainability Auditing in ESG Assurance and SDGs Achievement: A Semantic Literature Review

Abstract

Purpose: This study aims to examine the evolution of sustainability auditing and ESG assurance through a Semantic Literature Review (SLR), addressing the fragmented conceptual development in this emerging field.

Design/methodology/approach: A Semantic Literature Review (SLR) was conducted, synthesizing recent academic publications to identify key concepts, thematic developments, research clusters, and future research directions. Semantic mapping was employed to explore relationships among sustainability assurance, ESG reporting, corporate governance, integrated reporting, auditor competence, and Sustainable Development Goals (SDGs).

Findings: The analysis reveals several dominant themes, including the evolution of assurance standards, auditor independence in ESG assurance, stakeholder trust, digital auditing technologies, and the contribution of sustainability assurance to corporate accountability. The findings suggest that sustainability auditing has become an essential governance mechanism that improves the credibility of ESG disclosures while supporting organizations in achieving sustainable development objectives.

Practical implications: The findings offer guidance for audit firms, standard-setters, and corporate boards in developing robust assurance frameworks that enhance ESG disclosure credibility. Organizations may benefit from investing in auditor competence and digital assurance technologies to meet rising stakeholder expectations for transparency and accountability.

Originality/value: This review contributes to the literature by proposing an integrated conceptual framework linking sustainability auditing, ESG assurance, and SDGs. It also highlights future opportunities for interdisciplinary research in accounting, auditing, sustainability reporting, and digital assurance, offering a comprehensive synthesis of the current knowledge landscape.

Paper type: Literature Review.