Keywords: Auditor alignment
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Journal Articles

Bundling of financial audit and sustainability assurance under CSRD: identifying the practice and interpreting the resulting market structure

Madhavan Vishnu Nampoothiri, Mohit Kumar
Journal: Sustainability Accounting, Management and Policy Journal
Sustainability Accounting, Management and Policy Journal 1–21.
https://doi.org/10.1108/SAMPJ-05-2025-0645
Published: 03 April 2026
... behind assurance procurement and reshapes the market equilibrium that previously balanced differentiation and discretion. CSRD Sustainability reporting Assurance ESG Auditor independence Joint audit Auditor alignment Market concentration Knowledge spillover Efforts to improve...
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