Governing Futures: Sustainability Assurance and the Reconfiguration of the Audit Society

Éditeurs invités

• Othmar M. Lehner, Hanken School of Economics
• Hendrik Vollmer, Warwick Business School
• Lies Bouten, IESEG School of Management

Synthèse

For more than three decades, Accounting, Auditing & Accountability Journal has advanced a vision of accounting scholarship as a civic and moral project rather than a narrow technical domain. Its pages have persistently urged scholars to interrogate how accounting and auditing mediate the relationship between economic order, social justice, and ecological survival. Against this backdrop, the contemporary expansion of assurance into the sustainability arena reactivates core concerns about the politics of expertise, the plurality of value, and the search for a more equitable society through accountability. Yet the present moment also introduces qualitatively new conditions. Audit and assurance now intervene in domains of life, climate, and planetary risk that exceed traditional regimes of verification, raising questions not only of institutional adaptation but also new ethical dilemmas, epistemic challenges as well as questions of ontological design and pluriversal politics.

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Thèmes proposés

• Planetary and biopolitical accountability: How assurance practices translate planetary limits, biodiversity loss, or climate risk into auditable form; how audit participates in the governance of life and the environment.
• Ethics and social justice in assurance: How the expanding remit of sustainability audit redefines the moral economy of accountability and whose voices and vulnerabilities are recognised or silenced.
• Decolonial, linguistic, and transnational translations: How assurance is localised across global South-North contexts, how linguistic mediation shapes the meaning of evidence and credibility, and how post-colonial epistemologies challenge Western audit rationalities.
• Practice-based and participatory methodologies: How experimental, ethnographic, or action-research designs can reveal the micro-politics of assurance work and the reflexive production of legitimacy.
• Audit Expectation Gaps and Sustainability Assurance: how sustainability engagements reshape traditional distinctions of reasonableness, standards, and performance, and generate new legitimacy struggles; how potential users of assurance are enrolled to shape new forms of audit and audit reporting and how their diverging demands are navigated.
• Boundary Objects, Hybridisation, and Translation Work: The role of concepts such as materiality, assurance levels, or sustainability risks as mediating devices between professional, organisational, and institutional domains; the blending of accounting and audit practice, the formation of accounting-sustainability hybrids.
• Key Audit Matters and Transparency Practices: how the articulation of KAMs and equivalent disclosures in sustainability reports transform perceptions of audit judgment, credibility, and public accountability, how audits designed to verify whether mission-led companies genuinely implement and monitor their stated sustainability objectives can transform perceptions of audit judgment, enhance credibility and public accountability, and foster meaningful change within the organization.
• Institutional Work: how professionals establish, fail to establish, promote or resist the institutionalisation of sustainability assurance; how sustainability assurance shapes and is itself shaped by the formation of new professional fields, standard-setting arenas, and regulatory infrastructures.
• Auditor Identities and Professional Jurisdictions: how audit firms and individual practitioners navigate competing logics of financial audit, sustainability consultancy, and broader public accountability; how regulatory reporting and assurance reforms reshape the prevailing professional habitus and virtues of independence, ethics and technical competence, and more broadly positions of professional accounting bodies and accreditation processes.
• Surveillance, Traceability, and Digitalization: The effects of platformisation, digital taxonomies, machine-readable accountings, algorithmic verification, and datafication on the epistemics of audit practice, professional authority, and client relationships.
• Public Interest, Value(s), and Materiality: How pluralistic notions of publicness, planetary concerns, and double materiality are constructed, resisted, or institutionalised in assurance engagements.
• Group Judgment and Cross-Professional Collaboration: How auditors coordinate with specialists, regulators, and clients in multi-professional and cross-organisational contexts, shaping assurance outcomes.
• Historical and Comparative Perspectives: How earlier transformations of financial auditing illuminate the present trajectory of sustainability assurance.