Degree

Master of Business Administration Executive

Faculty / School

School of Business Studies (SBS)

Year of Award

2025

Advisor/Supervisor

Dr. Rameez Khalid, Associate Professor, Department of Management

Project Type

MBA Executive Research Project

Access Type

Restricted Access

Keywords

Sustainability Audit Readiness, Audit Maturity Model, Audit Fatigue

Executive Summary

This study evaluates the sustainability audit readiness of Company A. While the firm meets buyer requirements, a lack of a formal baseline created uncertainty regarding process validation and "audit fatigue" among staff.

Methodology: The project used a case-study approach, conducting interviews with eight managers across three Pakistani textile firms. Readiness was measured via a repurposed Audit Maturity Model (AMM) across seven internal and external factors.

Project Objectives

  • To assess the current practices and readiness at Company A related to sustainability audit readiness.
  • Benchmark industry best practices by engaging with other textile companies and reviewing existing literature.
  • Identify strengths and weaknesses to develop practical recommendations for streamlining audit procedures.

Key Findings

  • Company A achieved an average maturity score of 4.6/5, significantly outperforming the industry average of 3.4/5.
  • Company A integrates sustainability as a "purpose" rather than a policing activity.
  • While Company A utilizes integrated SAP systems, peer firms still rely on manual Excel tracking for up to 40% of their data.
  • The industry faces a difficult "Country Context" with a scarcity of local sustainability experts.

Pages

viii, 85

Notes

The study and resulting report was anonymised as a condition imposed by the subject company. No names or personally identifiable information can be shared.

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