Certified Management Systems as Governance Infrastructures for ESG Assurance Readiness

The introduction of mandatory assurance for sustainability information, reinforced by the Corporate Sustainability Reporting Directive (CSRD), has accelerated the diffusion of ESG verification practices while simultaneously highlighting several operational challenges related to data quality, the fragmentation of information processes, and the weakness of internal control systems. Although the literature has extensively examined sustainability reporting frameworks and assurance standards, comparatively less attention has been devoted to the organizational infrastructures that enable their effective and credible implementation. This study investigates the role of certified management systems as governance mechanisms supporting ESG assurance, interpreting them as organizational infrastructures capable of structuring information flows, strengthening internal control processes, and improving the reliability of sustainability data. Adopting a comparative qualitative research design, the study analyzes firms characterized by different configurations of ISO 9001 and ISO 14001 certification, comparing certified and non-certified organizations. The analysis is based on a structured protocol derived from international assurance standards and focuses on four key dimensions: ESG data traceability, the formalization of internal control processes, the breadth of the assurance scope, and the level of assurance adopted. The findings show that certified management systems operate as governance infrastructures that enable higher-quality assurance practices by promoting more reliable data, more structured verification procedures, and a greater organizational readiness to adopt more advanced levels of assurance. The contribution of this study lies in reinterpreting ESG assurance not merely as a technical compliance requirement, but as the outcome of organizational capabilities embedded within management systems. In doing so, the research offers theoretical implications for the literature on sustainability governance and managerial insights for the structural integration of ESG practices into corporate processes.