Impact Of Audit Committee Independence And Expertise At Company Level In Streamlining ESG Reporting: A Quantitative Research

Elena Claudia BADEA FLOREA and Andreea Larisa OLTEANU BURCĂ

Abstract:

The purpose of this research is to establish the impact of the independence and expertise of the audit committee on the reporting of environmental, social and governance (ESG) information for companies in the automotive and truck manufacturing sector worldwide. The paper aims to understand whether the independence and expertise of the audit committee have an impact on ESG reporting on compliance with the Global Reporting Guidelines (GRI) within these companies.