The Impact of Modern Internal Audit Activities on Improving the Quality of Environmental, Social, and Governance (ESG) Sustainability Reports in Industrial Companies

Howida Ageeb Abbas , Al-Sadat Abdel Fattah Youssef

Objectives: The study aimed to examine the impact of modern internal audit activities -namely, the assurance role, the advisory role, and risk management- on the quality of environmental, social, and governance (ESG) sustainability reports in industrial companies. Methods: The study adopted ...