A auditoria independente como filtro de integridade ESG: uma revisão sistemática sobre a transição para a ISSA 5000 e mitigação do greenwashing

Abstract

The growing relevance of Environmental, Social, and Governance (ESG) practices has increased the demand for transparent and reliable corporate disclosures while intensifying the risks associated with greenwashing. In this context, independent auditing has assumed a strategic role in validating sustainability disclosures and reducing information asymmetry between organizations and stakeholders. This study aimed to analyze the evidence, consensus, and gaps in the scientific literature regarding the contribution of independent auditing to mitigating greenwashing, with particular emphasis on the transition from ISAE 3000 to ISSA 5000. To achieve this objective, a Systematic Literature Review was conducted following an adaptation of the PRISMA protocol guidelines, using searches in the SPELL, SciELO, and Google Scholar databases. After applying inclusion, exclusion, and methodological quality criteria, 13 studies were selected for the qualitative synthesis. The findings indicate that independent assurance contributes to enhancing the credibility of ESG information, reducing information asymmetry, and increasing stakeholder confidence. However, challenges remain regarding the subjectivity of ESG indicators, the forward-looking nature of sustainability disclosures, potential conflicts of interest, and the need for multidisciplinary expertise. The study concludes that ISSA 5000 represents a significant advancement in the standardization and reliability of sustainability assurance practices. Nevertheless, its effectiveness depends on the proper implementation of its requirements and the preservation of auditor independence.