This study aims to investigate the external auditors’ role evolution following the emergence of the new sustainability standards, International Financial Reporting Standard (IFRS) S1 and S2. This research highlights the ongoing changes in the auditor’s role and the main challenges faced by auditors in complying wit...
Environmental, social, and governance (ESG) disclosure is attracting the attention of standard setters, regulatory bodies, academics, and practitioners. This interest stems from the evolution of ESG disclosure standards—notably, the new sustainability standards developed by the International Sustainability Standards...