ABSTRACT
Sustainability reporting faces a dual challenge: a growing demand for ESG (Environmental, Social, Governance) data and a distrust fueled by the perception of "greenwashing". This paper aims to analyze, through a literature review, how the introduction of mandatory assurance, in particular through the EU Corporate Sustainability Reporting Directive (CSRD) and global standardization through ISSA 5000, influences the credibility and reliability of sustainability information. The methodology involves a search of the Web of Science and Scopus databases to identify relevant research on ESG assurance and reporting quality and employing the VosViewer to map the conceptual networks. The main findings emphasize the evolution of research on ESG-related topics. While at early stages the studies mainly discussed the ESG framework and its components from a conceptual point of view and debated upon their coherence and feasibility, later on the research adapted to the complex context and discussed environmental, social, and governance reporting and compliance in connection with company’s performance, digital transformation, and green innovation. This shows the transformative character of ESGs and their role in building company effectiveness in addressing non-financial issues.

Keywords: sustainability assurance, CSRD, ISSA 5000, greenwashing, reporting credibility, ESG
JEL codes: M4; Q56
 

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