The Impact of ESG Information Disclosure on Audit Quality (Review)
DOI:
https://doi.org/10.61173/y8vn9y49Keywords:
ESG, external audit, investment efficiency, High-quality development, New Development ConceptAbstract
The proposal of the new development concept has further deepened the high-quality development of China’s economy, and at the same time, the ESG concept has become an important criterion for judging the development ability of enterprises, affecting the investment efficiency of investors. However, due to the imperfect regulatory environment in our country, external supervision is needed to improve the quality of ESG information disclosure, and external supervision is the best way.This article summarizes the relationship between ESG, external audit, and investment efficiency by collecting and analyzing numerous literature, and puts forward useful suggestions at three levels, hoping to provide more theoretical basis for this field and help China’s economic development enter a new stage.
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