Purpose: With the expansion of sustainability reporting and the increasing use of economic, social, and environmental information by stakeholders, the role of auditing and assurance of sustainability reports has gained growing importance. The purpose of this study is to map the evolution of the auditing and sustainability literature, identify influential scientific actors, and explain the intellectual structures of this field.
Methodology: This study was conducted using a computational literature review approach and bibliometric analysis. Research data were extracted from the Scopus database, and publications in the field of auditing and sustainability during the period 1972–2026 were analyzed using the Bibliometrix package in the R environment.
Findings: The results indicate that the auditing and sustainability literature has experienced substantial growth, particularly since the 2010s. Furthermore, the focus of research has gradually shifted from corporate social responsibility and voluntary disclosure toward sustainability assurance and ESG-related issues. The findings also reveal the emergence of distinct knowledge clusters, a relative concentration of scientific output in specific countries and journals, and the development of emerging research themes.
Conclusion: The field of auditing and sustainability has evolved into a maturing area of knowledge. Identifying research trends, key contributors, and existing research gaps can facilitate future studies and support the development of sustainability assurance frameworks