Turning Green Mindsets into Green Performance: The Mediating Role of Green Intellectual Capital in ESG Assurance

Dr. Ghulam  Haider; Dr. Liaqut  Ali; Mehtab  Babar; Maidah  Haider

doi:10.63056/ACAD.004.05.1138

Authors

Dr. Ghulam Haider Department of Business, Administration, Air University, Islamabad, Pakistan Author
Dr. Liaqut Ali Department of Business Administration, Air University, Islamabad, Pakistan Author
Mehtab Babar PhD, Scholar Department of Business Administration, Air University Islamabad, Pakistan Author
Maidah Haider BS Scholar, Department of Commerce Govt. Graduate college of Commerce, Qasimpur Colony Multan, Pakistan Author

DOI:

https://doi.org/10.63056/ACAD.004.05.1138

Keywords:

Green role conflict , Green self-efficacy , Green ethical sensitivity , Green intellectual capital , ESG assurance , green auditor performance , Pakistan

Abstract

The institutionalization of sustainability reporting in Pakistan has increased demand for credible ESG assurance and heightened exposure to greenwashing risks. In this research, a green behavioral model of auditor performance is developed and tested whereby Green Role Conflict (GRC) and Green Self-Efficacy (GSE) are predicted by Green Ethical Sensitivity (GES) with Green Audit Performance (GAP) mediated by Green Intellectual Capital (GIC). Based on AMO theory, we believe that green performance is based on whether the auditors can address the role pressures around sustainability, maintain confidence in the ESG assurance procedures, and be part of the environmental ethical issues, which cumulatively create green knowledge resources within audit firms. As a quantitative design, we adopted a survey-based approach, which involved auditors who are involved in sustainability/ESG assurance and interpret results with help of PLS-SEM. The paper presents a context-specific contribution to the emergent sustainability assurance environment of Pakistan and gives actionable implications of audit-firm building capabilities.