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Do Sustainability External Audits Affect ESG Performance? International Evidence

In: Proceedings of the 6th International Conference on Research in Management & Technovation

Author

Listed:
  • Thi Kim Oanh Nguyen

    (Vietnam National University, International School)

  • Thi Thuy Giang Nguyen

    (Vietnam National University, International School)

Abstract

Recently, concerns about the credibility of sustainability reporting have intensified due to widespread practices of environmental, social, and governance (ESG)-washing and greenwashing, raising doubts about the reliability of firms’ disclosed ESG information. External assurance of sustainability reports has emerged as a critical mechanism to improve transparency and mitigate opportunistic reporting practices by providing independent verification of non-financial disclosures. Motivated by these concerns, this study aims to investigate the effects of CSR external audits on ESG performance. Using a panel of 3,930 firm-year observations for 393 listed non-financial firms in the S&P 1200 from 2015–2024, we conducted our estimations using OLS, the fixed-effects model with two-way clustering, and dynamic lagged specifications. The empirical results indicate that CSR external audits positively influence overall ESG performance, as well as the social and governance pillars; however, the association with environmental performance is not statistically significant.

Suggested Citation

  • Thi Kim Oanh Nguyen & Thi Thuy Giang Nguyen, 2026. "Do Sustainability External Audits Affect ESG Performance? International Evidence," Springer Proceedings in Business and Economics, in: Thi Hong Nga Nguyen & Duc Khuong Nguyen & Vijender Kumar Solanki & Małgorzata Pańkowska (ed.), Proceedings of the 6th International Conference on Research in Management & Technovation, pages 478-493, Springer.
    • Handle: RePEc:spr:prbchp:978-981-95-9113-8_39
    DOI: 10.1007/978-981-95-9113-8_39
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