Research on the Impact Mechanism and Optimization Path of Audit Quality from the ESG Perspective

Abstract

Under the backdrop of the popularization of the concept of global sustainable development and the increase of capital market requirements for non-financial information disclosure of enterprises, ESG (environment, society and governance) has become the core index to measure the comprehensive competitiveness and sustainable development ability of enterprises. As an important guarantee for the quality of information disclosure in the capital market, audit quality is directly related to the protection of investors’ rights and interests and the efficiency of resource allocation. From the three dimensions of ESG information mechanism, internal governance mechanism and risk transmission mechanism, this paper systematically analyzes the impact path of ESG on audit quality, combs the existing problems of audit practice from the perspective of ESG, and puts forward targeted optimization suggestions combined with relevant research conclusions.