Modeling the impact of ESG orientation on business continuity through IS audit effectiveness: Evidence from financial institutions using SPSS–PLS

This study examines the impact of the orientation of environmental, social, and administration (ESG) on the continuity of business (BC) in Jordan’s financial institutions, with regard to the alleviation of internal systems (ISA). A structured survey of 349 employees across audit departments, compliance, risk management, and information systems was analyzed by modeling structural equations (SE) with SPSS -PLS. The results show that the dimensions of the ESG-ESG (ESG-E), Social (ESG-S), and Public Affairs (ESG-G) positively affect BC (β = 0.421, 0.387, 0.352; p < 0.01). ISA shows that it is essential to ensure that ESG procedures are represented in sustainable operational results and significantly amplify these effects (β = 0.162–0.138; p < 0.01). The strategic significance of the integration of ESG and audit procedures is emphasized by the fact that BC also predicts organizational sustainability (β = 0.648, p < 0.001). While the results provide theoretical trust to socio-technical opinions and resources, they also provide financial institutions that can be strengthened in the long term to increase continuity and sustainability.