Frequency and Quality of Environmental Audits and Environmental Sustainability in Malaysian Public Institutions: Evidence from Stakeholder and Legitimacy Perspectives

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Contributes to sustainability assurance literature by empirically linking audit frequency and quality to ESG disclosure in public sector.

🏢実務担当者:Highlights the value of regular, high-quality environmental audits in improving transparency; consider AI/blockchain to reduce costs.

🏛政策担当者:Supports arguments for mandatory sustainability audits for large entities, with implications for assurance standard-setting.

This paper looks into the role of extended audit tasks in ensuring a sustainable reporting system by improving corporate accountability and transparency. To narrow down on the topic of sustainability auditing, it emphasizes the role of sustainability auditing in protecting the interest of the investor and ensuring that the greater and more demanding global Environmental, Social, and Governance (ESG) standards are met. Based on the information of 700 participants in Malaysian institutions of the public both on the national and regional level, the results indicate that the state-level ESG audits are positively linked to increased ESG disclosure, with the frequency of audit being a major contributor. The bigger the public organization, the more likely it is to adopt a sustainability audit. The research paper is relevant to the sustainability assurance literature in that it highlights the necessity of standard and similar sustainability measurement systems. It also proposes an obligatory sustainability audit of bigger entities and encourages the application of artificial intelligence and blockchain technologies to increase the efficiency of the audit, decrease its costs, and improve the financial transparency of the Malaysian setting.

• semanticscholar https://doi.org/10.20428/jss.v32i2.3424first seen 2026-05-05 23:05:00