Corporate environmental, social, and governance information disclosure and audit governance in the context of green development

The purpose of this paper is to investigate the relationship between Environmental, Social, and Governance (ESG) disclosure and audit governance. The objective is to assess the impact of auditor team independence, auditor professional quality, and transparency of audit procedures on the quality of information disclosure, and to elucidate the role of these factors in advancing sustainable development. Research methodologies include the optimization of information disclosure text analysis using natural language processing (NLP) and text generation techniques, complemented by empirical analysis. Key findings indicate that the maximum error between NLP and manual annotation in the proportion of positive emotions in information disclosure is 0.03, and 0.06 in audit governance. The Rouge index score surpasses the 0.5 threshold, while the Perplexity value varies across three experiments, though remaining generally low. Deep learning model results reveal that auditor team independence, professional quality, and procedural transparency significantly enhance the quality of information disclosure. These findings offer crucial insights for enterprises, regulators, and investors, affirming the rationality and stability of the model, and providing valuable input for future green development strategies and decision-making processes. Through natural language processing and deep learning models, this paper studies the impact of audit governance factors (auditor team independence, auditor professional quality, and audit procedure transparency) on the quality of corporate ESG information disclosure and finds that these factors have a significant effect on improving the accuracy and credibility of ESG information disclosure. [Display omitted] •Exploring the intricate relationship between ESG information disclosure and audit practices.•Revealing the key roles of audit independence, auditor expertise, and transparency in sustainable development.•Enhancing ESG information disclosure analysis with natural language processing (NLP) and text generation techniques.•Robust findings show significant impact of audit governance factors on ESG information disclosure quality.