Identifying Key Factors and Drivers Affecting Sustainable Auditing Based on Sustainability Reporting

The present study aimed to identify the key factors and strategic drivers affecting sustainable auditing within the framework of sustainability reporting. This applied research was conducted using a descriptive-survey methodology with a futures studies approach. The study employed a paradigmatic qualitative model as the foundation for hypothesis development and cause-and-effect analysis. Data were collected using a researcher-made questionnaire distributed through block random sampling among experts and specialists in auditing, accounting, and futures studies. The cross-impact analysis method (MICMAC) was applied to analyze the relationships among variables and identify influential and dependent components. An 8×8 matrix was completed by six experts who evaluated the degree of influence among variables using a four-point scale ranging from no impact to strong impact. The research process also incorporated Delphi rounds and scenario analysis to identify possible future states of sustainable auditing. The findings demonstrated that uncertainty, social trust, and auditor independence were classified as linkage and risk variables with high influence and dependence, while technology emerged as the strongest influential variable in the system. Stakeholder pressure was identified as an autonomous variable, whereas institutional challenge, auditor role, and sustainability linkage were classified as dependent variables. MICMAC analysis revealed a matrix fill rate of 87.5%, indicating a highly interconnected system among the identified components. Strategic variables affecting the future of sustainable auditing included technology, uncertainty, social trust, and auditor independence. Furthermore, four future scenarios were extracted: symbolic auditing, trust-regulating institution, reactive-minimal auditing, and predictive and strategic auditing. The results indicated that the future evolution of sustainable auditing depends significantly on technological advancement, regulatory maturity, professional competencies, stakeholder pressure, and the intelligent use of artificial intelligence and ESG-based analytical systems. The study concluded that sustainable auditing is evolving from a traditional compliance-oriented activity toward a future-oriented institutional mechanism for trust creation and strategic governance. The integration of technology, sustainability legitimacy, auditor independence, and uncertainty management plays a critical role in shaping the effectiveness of sustainable auditing systems. The proposed framework provides a comprehensive basis for policymakers, regulators, and professional auditing bodies to improve sustainability assurance practices and strengthen organizational accountability in response to environmental, social, and governance challenges.