Question 4 Flashcards
What is the concept of meaningfulness as described in the paper?
Meaningfulness refers to auditors’ desire to find purpose and fulfillment in their professional activities, balancing personal satisfaction and contributing to socially desirable outcomes like sustainability. It emerges from a combination of personal values and external influences such as colleagues, organizational culture, and societal expectations.
What are the two pathways to meaningfulness in sustainability assurance?
Internal Pathway: Personal growth, learning, and intellectual stimulation through creative and less rigid work.
External Pathway: Driving accountability in client companies and contributing to societal and environmental goals.
How do sustainability auditors initially perceive their work?
Auditors initially see sustainability assurance as socially beneficial, aligning with their values, and offering creative freedom and autonomy. They view it as a form of activism and a way to practice sustainability professionally.
What leads to a loss of meaning for sustainability auditors?
The disconnect between auditors’ aspirations and clients’ compliance-driven attitudes, feelings of powerlessness, superficial reporting, imposter syndrome, organizational hypocrisy, and systemic limitations.
How does greenwashing affect auditors’ perceptions of their work?
Certifying superficial sustainability policies without genuine outcomes makes auditors feel complicit in greenwashing, undermining their belief in the transformative potential of their work.
How do auditors cope with disillusionment in their work?
Some auditors disengage and leave the profession, while others repurpose their work by reframing their roles as consultants, focusing on advisory aspects rather than traditional assurance activities.
Are the challenges of sustainability assurance limited to junior auditors?
No, experiences of meaningfulness and meaninglessness are shared across hierarchical levels, indicating systemic issues within the field.
How do smaller firms compare to the Big 4 in sustainability assurance?
Smaller firms were expected to align better with auditors’ values, but they often replicate similar organizational pressures and limitations found in Big 4 firms.
What role does reflexivity play in auditors’ search for meaningfulness?
Reflexivity involves auditors critically reflecting on the alignment of their work with personal and societal values, shaping their perception of meaningfulness as a dynamic and complex construct.
How might mandatory assurance under the CSRD impact auditors’ meaningfulness?
It could enhance meaningfulness by improving standardization and accountability, but risks reinforcing compliance-focused attitudes and increasing workload, which might diminish the transformative potential of sustainability assurance.
How does the technical complexity of sustainability assurance affect auditors?
Auditors often feel unqualified to assess specialized ESG data, leading to imposter syndrome and a sense of inadequacy in their roles.
What is organizational hypocrisy, and how does it affect auditors?
Organizational hypocrisy refers to the contradiction between firms’ sustainability rhetoric and their internal practices, such as overworking auditors, which frustrates auditors and undermines their sense of purpose.
What is the central tension in auditors’ pursuit of meaningfulness?
Balancing internal satisfaction from personal growth and external accountability for driving client sustainability efforts, often leading to moral and emotional strain.
How do auditors emotionally detach from their work?
By becoming cynical about the impact of their work, some disengage emotionally, viewing sustainability assurance as “blowing hot air.”
What theoretical contribution does the paper make?
It redefines sustainability assurance as a reflexive and moral pursuit of meaningfulness, emphasizing the emotional and political dimensions of auditors’ work.
