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Measuring and Interpreting the Relationship between Assurance of Sustainability and the Effectiveness of Corporate Governance Mechanisms
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Journal Article
Measuring and Interpreting the Relationship between Assurance of Sustainability and the Effectiveness of Corporate Governance Mechanisms
2025
Overview
This paper explores the relationship between the assurance of sustainability and the effectiveness of corporate governance mechanisms through an empirical study. Sustainability assurance, which ensures the credibility and reliability of sustainability disclosures, has become increasingly vital in contemporary business practices. Similarly, effective corporate governance mechanisms are critical in ensuring accountability, transparency, and ethical decision-making within organizations. By examining a diverse sample of firms, this study investigates how robust governance practices influence the demand of sustainability assurance and whether such practices enhance organizational sustainability outcomes. The findings highlight key governance factors that significantly impact the credibility of sustainability assurance, suggesting that organizations with strong governance structures are more likely to achieve accurate, transparent, and meaningful sustainability reporting. The study contributes to the literature by providing actionable insights for both scholars and practitioners aiming to strengthen the link between effective corporate governance and sustainability assurance, ultimately advancing sustainability responsibility and organizational performance.
Publisher
جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
Subject
