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The Role of Sustainability Assurance to Facilitating Organizational Learning

In: Innovative Law and Business in the Digital Era

Author

Listed:
  • Duaa Almutairi

    (King Saud University)

  • Nafisah Yami

    (King Saud University)

Abstract

The main aim of this research is to discuss how sustainability assurance (SA) could advance organizational learning. This research shades the light on its role in knowledge sharing and how it can be used to promote continuous improvement on sustainability practices. Findings indicate that SA can be a key element of learning within the organization. The collaboration between assurance providers and their clients (companies) aids gradual improvements in the corporate sustainability strategies and operations. This research proposes several recommendations for practice and academic. First, organizations should utilize this emerging practice to support internal improvement on both sustainability reporting and strategies. Second, to fully realize the potential of SA, companies are encouraged to have a sustainability expert on the audit committee to ensure effective monitoring and oversight of sustainability process. Finally, one promising avenue for future research is to investigate whether the engagement of various stakeholders during the course of SA engagement affect the learning outcomes from SA.

Suggested Citation

  • Duaa Almutairi & Nafisah Yami, 2025. "The Role of Sustainability Assurance to Facilitating Organizational Learning," Springer Books, in: Hashem Alshurafat (ed.), Innovative Law and Business in the Digital Era, pages 195-199, Springer.
    • Handle: RePEc:spr:sprchp:978-981-96-5773-5_19
    DOI: 10.1007/978-981-96-5773-5_19
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