The influence of climate risk disclosures on audit engagements remains unclear, largely due to a scarcity of empirical evidence regarding their effect on audit efforts. This study addresses this gap by examining the impact of climate risk disclosures on auditors’ workload. Additionally, it investigates whether political connections and Environmental, Social, and Governance (ESG) performance moderate this relationship within emerging markets in Egypt. The analysis uses data from non-financial companies listed on the Egyptian Stock Exchange between 2017 and 2022. Multiple regression models were developed to test the research hypotheses. Results reveal that greater climate risk disclosure prompts auditors to exert increased effort. Furthermore, this effect is amplified in companies with political connections and higher ESG performance. Robustness tests, employing alternative measures of climate risk disclosure, confirm these findings.

Growing environmental concerns have led to increased demand for ‘green’ or environmentally friendly business. This has resulted in growing interest in the research of Green Information Technology (GIT). However, to date, such research has had a disproportionate emphasis on organisational antecedents while often overlooking outcomes. The current study aims at giving a better insight into the state of GIT adoption among oil companies in Sudan. If these companies were to adopt a green business model, it would significantly impact the environment given that they typically contribute significantly to environmental degradation. To this end, this study a) determines the level of awareness of GIT adoption among employees of oil companies in Sudan, b) identifies the key factors affecting the GIT adoption, c) examines the effect of training, top management support, perceived ease of use, perceived usefulness, relative advantages, and GIT behaviour on GIT adoption, and (d) examines the effect of GIT adoption on outcomes, namely business performance, competitive advantage, and process innovation. From a sample of 292 respondents, the result revealed that top management and GIT behaviour were two of the four antecedents not supported by data, thereby rendering them insignificant. Surprisingly, the survey data supports all three hypotheses that recognise a positive relationship between GIT adoption and the outcomes. This study provides important empirical evidence from oil companies that lack a green adoption policy that encourages them to consider joining the green bandwagon. The study concludes that most respondents are aware of GIT.