Sustainability Reporting & ESG Assurance: Navigating Opportunities and Challenges in Traditional Auditing
持続可能性報告とESG保証：伝統的監査における機会と課題のナビゲーション (AI 翻訳)
Suman Bidaralli, Bharagvi Pandurangi
🤖 gxceed AI 要約
日本語
本研究は、伝統的な監査法人がESG保証業務に進出する際の機会と課題を定量的サーベイで調査。インドのHubballi-Dharwad地域の18社のビジネスクライアントと10社の公認会計士事務所からデータを収集。クライアントの83.3%が非財務監査を求める意向を示す一方、90%の監査事務所がESGに関する正式な研修を受けていないことが判明。20のサービス領域を特定し、規制の不透明さと人材育成の必要性を指摘。
English
This study examines opportunities and challenges for traditional audit firms entering ESG assurance, using a survey of 18 business clients and 10 chartered accountant firms in the Hubballi-Dharwad region of India. Findings show 83.3% of clients are willing to seek non-financial audits, but 90% of audit firms lack formal ESG training. Twenty service areas are identified, highlighting the need for clearer regulations and professional development to unlock the sector's potential.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
In the global GX context
The paper provides empirical evidence on ESG assurance demand and supply gaps in an emerging market context, underscoring the need for regulatory clarity and training infrastructure—issues relevant to global disclosure frameworks like ISSB and CSRD as they push for broader assurance.
👥 読者別の含意
🔬研究者:Provides a local case study on ESG assurance adoption, useful for comparative research on market readiness.
🏢実務担当者:Audit firms can identify key service areas and training gaps to develop ESG assurance capabilities.
🏛政策担当者:Highlights the need for clear non-financial audit standards and professional development programs to support ESG assurance.
📄 Abstract（原文）
This study takes a close look at the new opportunities emerging in non-financial ESG auditing, while also highlighting the hands-on challenges that traditional audit firms face as they move into this area. Using a quantitative, survey-driven approach, data was collected from 18 business clients and 10 chartered accountant firms in the Hubballi-Dharwad region. The goal? To assess both the local demand for non-financial audits and how prepared audit firms actually are to deliver these services. Findings point to significant potential in ESG assurance. Awareness among business clients was universal—every single participant knew about ESG—and a strong majority (83.3%) indicated a willingness to seek out non-financial audit services from CA firms. Still, several hurdles are hard to ignore. Notably, 90% of the audit firms admitted they hadn’t received formal ESG training. Plus, the current regulatory landscape for non-financial audit standards remains murky at best. The research also identifies 20 different service areas within ESG, signaling a broad field of opportunity. Yet, it’s clear that bigger, systemic issues—such as the lack of professional development and ambiguous guidelines—need to be tackled collectively if this sector’s potential is to be fully realized. unclear regulations—must be addressed collaboratively to fully realize the sector’s potential.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.36948/ijfmr.2026.v08i01.64497first seen 2026-05-05 23:24:30
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