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Integrated Sustainability Auditing Model for Manufacturing Companies
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Abbas Hassani1   , Reza Rostaminia *2 , Hossein Jannat-Makan3 |
1- Seyyed Abbas Hassani- Department of Accounting, Yas.C., Islamic Azad University, Yasuj, Iran
2- Professor reza rostaminia Department of Accounting, Sho.C., Islamic Azad University, Shoushtar, Iran , reza.rostaminia@iau.ac.ir
3- Professor Hossein jannat-Makan- Department of Accounting, Ahv.c., Islamic Azad University, Ahvaz, Iran |
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Abstract: (14 Views) |
Growing environmental and social concerns have increased the need for reliable mechanisms to evaluate and report organizational sustainability performance. The absence of a localized auditing framework in Iran highlights the significance of conducting this research.
The purpose of this study was to develop a sustainability auditing model for manufacturing companies and identify the key factors influencing its formation. A qualitative approach with grounded theory methodology was adopted. Twelve experts in auditing and sustainability were selected through purposive and snowball sampling. Data were collected through semi-structured interviews and analyzed using a three-stage coding procedure.
Findings indicated that the central phenomenon is the “need for independent assurance” regarding ESG performance, driven by regulatory pressures, stakeholder expectations, and operational risks. Recommended strategies include strengthening data governance, improving corporate governance, and developing sustainability-related internal controls.
The results suggest that implementing the proposed model can enhance transparency, risk management, and the professionalism of sustainability auditing. The study’s contribution lies in presenting a localized, systematic model grounded in expert insights, offering a practical foundation for developing national sustainability auditing standards in Iran.
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| Keywords: Sustainability auditing, sustainability reporting, grounded theory, manufacturing industry |
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Full-Text [PDF 888 kb]
(6 Downloads)
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Article type: Research |
Subject:
Special
Received: 2026/03/8 | Accepted: 2026/05/15
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