International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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Sustainability Reporting & ESG Assurance: Navigating Opportunities and Challenges in Traditional Auditing

Author(s) Prof. Suman G Bidaralli, Prof. Bharagvi S Pandurangi
Country India
Abstract 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.
Keywords Non-financial auditing, ESG verification, audit firms, sustainability assurance, BRSR compliance
Field Business Administration
Published In Volume 8, Issue 1, January-February 2026
Published On 2026-01-12
DOI https://doi.org/10.36948/ijfmr.2026.v08i01.64497
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