Audit Committee Involvement in ESG Disclosures: A Systematic Literature Review (2010–2025) with Thematic Mapping of Research Directions

Abstract

This study conducts a Systematic Literature Review (SLR) to synthesize academic findings on the audit committee’s (AC) involvement in Environmental, Social, and Governance (ESG) disclosures from 2010–2025. A total of 15 peer-reviewed articles were selected from Scopus and Google Scholar based on a PRISMA-style identification and eligibility screening process. The review reveals three main patterns: (1) a gradual shift in the literature from descriptive governance models toward empirical testing of specific AC attributes; (2) a consistent positive association between ESG disclosure quality and AC independence, gender diversity, and expertise; and (3) persistent inconsistencies in the evidence regarding AC activism, often proxied by meeting frequency or engagement intensity. 

This paper contributes by (i) mapping the evolution and theoretical fragmentation of AC–ESG research over the 2010–2025 period, (ii) identifying research gaps related to emerging regulatory regimes, technology (including explainable artificial intelligence, XAI), and post-pandemic governance, and (iii) proposing a future research agenda aligned with the implementation of IFRS S1–S2 and evolving ESG expectations across markets. Recent evidence published in 2024–2025, together with updated practitioner guidance, is incorporated as part of the core review window, so that the SLR reflects the most current state of knowledge. Overall, the study offers an updated conceptual roadmap for ESG governance research centered on the audit committee.