The main aim of this paper is to investigate the corporate social performance (CSP) operationalized by environmental, social, and governance factors as a challenge that faces auditors while preparing key audit matters (KAMs). Results show that ESG disclosure decrease the risk associated with the financial statements leading to improvement in the firm's financial performance, so enterprise risk management (ERM) and green growth (GG) and higher profitability have a positive association; increasing the three auditor qualifications (the professional qualifications, auditor size and auditor experience) lead to decrease in the ESG risk and increasing the key audit matters lead to decrease in the ESG risk.