les cahiers du mecas
Volume 22, Numéro 1, Pages 279-291
2026-06-02

Sustainable Accounting In Europe: The Impact Of Audit In An Esg Context



Authors : Benhamida Hichem . Benaissa Abderrahmane .

Abstract

The increasing importance of Environmental, Social, and Governance (ESG) factors in corporate reporting has highlighted the urgent need for effective and reliable auditing practices. With the entry into force of the EU Corporate Sustainability Reporting Directive (CSRD) in 2024 and the adoption of the European Sustainability Reporting Standards (ESRS) by EFRAG (2023), the European regulatory landscape for sustainability assurance has undergone a paradigm shift. This paper conducts a systematic review of the literature (2010-2025) on the role of auditors in verifying ESG disclosures in Europe, with a particular focus on the emerging concept of double materiality, the rise of AI-driven audit tools, and the convergence between EU and global standards (ISSB IFRS S1/S2). A total of 85 peer-reviewed studies, industry reports, and regulatory publications were selected after applying PRISMA-aligned inclusion/exclusion criteria. Key challenges persist, including the lack of standardized reporting frameworks, the complexity of ESG data, and growing greenwashing risks. Emerging technologies such as blockchain, NLP, and remote sensing offer promising solutions. This study provides actionable recommendations for auditors, companies, and regulators in Europe.

Keywords

ESG Auditing ; Sustainability Reporting ; CSRD ; ESRS ; Double Materiality ; Greenwashing ; AI in Auditing ; EU Taxonomy ; ISSB

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