نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
Environmental auditing, as a tool for evaluating organizational performance in the field of environmental protection, can provide valuable information to decision-makers in this area. In recent years, concerns about environmental protection have gained significant importance and become a critical issue for companies, organizations, citizens, and governments.In the present study, based on prior research conducted in this field, a questionnaire was developed to gather expert opinions from professionals in the field. Considering a statistical population of over 300 individuals, and using Morgan's table, 169 participants were selected as the sample. The questionnaire was distributed among these participants, most of whom were environmental auditing experts and graduates active in the field. The identified components were tested using structural equation modeling.The results indicated that proper environmental policymaking and the formulation of environmental auditing standards have a significant impact on environmental auditing. Factors such as the high cost of environmental degradation, the international importance of environmental issues, environmental crises, environmental culture, environmental technology, and environmental auditing significantly influence the disclosure of environmental topics and the efficiency in resource utilization.Additionally, the international importance of environmental issues, environmental crises, environmental culture, environmental technology, and environmental auditing were found to have a significant impact on environmental sustainability. The disclosure of environmental topics, efficiency in resource utilization, and maintaining environmental sustainability were found to have a significant impact on sustainable development. However, the effect of the high cost of environmental degradation on maintaining environmental sustainability was not confirmed.
کلیدواژهها English
11. Bebbington, J., Larrinaga, C. J. Q. R. i. A., & Management. (2024). The influence of Power’s audit society in environmental and sustainability accounting. 21(1), 21-28.
12. Ge, R., Wang, Y., Xu, Z., Yuan, L., Zhu, J., Su, Y. J. E. S., & Research, P. (2023). Effects of air environmental audit on reducing air pollutant emissions: evidence from China. 30(51), 111596-111610.
13. Jamil, M. M., Abidin, N. H. Z., & Alwi, N. M. (2022). The governance structure on the role of internal auditors in environmental auditing practices: Cases of Malaysian local organisations. Environmental Challenges, 9, 100632. doi:https://doi.org/10.1016/j.envc.2022.100632
14. Jamil, M. M., Kassim, S. N. B., Radzi, N. A. S. M., Zuraini, N. K., Roslan, S. A. J. I. J. o. R., & Science, I. i. S. (2024). The Internal Auditors in Catalyst for Sustainability Performance through Environmental Audit. 8(7), 1141-1147.
15. Kaup, M. L., Calkins, M. P., Davey, A., & Wrublowsky, R. J. I. i. A. (2023). The Environmental Audit Screening Evaluation: Establishing Reliability and Validity of an Evidence-Based Design Tool. igad039.
16. Khalmurzayevna, Y. S., Nuritdinovich, F. S., Karimovich, S. S. J. I. J. O. M., & Fundamental, E. (2023). RISK ASSESSMENT OF THE INTERNAL CONTROL SYSTEM AND THE APPLICATION OF AUDITING PROCEDURES IN AUDIT OF ENVIRONMENTAL COSTS. 3(05), 15-27.
17. Lawal, O. A., Jimoh, A. A., Abdullah, K. A., Bello, B. A., & Awoyemi, E. D. J. E. f. S. D. (2024). Economic and environmental impact of energy audit and efficiency: A report from a Nigeria household. 79, 101387.
18. Liu, G., Yin, X., Pengue, W., Benetto, E., Huisingh, D., Schnitzer, H., . . . Casazza, M. J. J. o. C. P. (2018). Environmental accounting: In between raw data and information use for management practices. 197, 1056-1068.
19. Luciano, B. H., Silva, V. L., Hansel, T. F., de Carvalho, A. L. G., da Silva, N. E., Mezzomo, A. L., . . . Pinto, S. R. J. R. d. G. S. e. A. (2024). Environmental Auditing and its Importance for Socio-Environmental Management in Organizations. 18(5), e05555-e05555.
20. Shamsadini, K., Askari Shahamabad, M., & Askari Shahamabad, F. J. S. R. J. (2023). Analysis of factors affecting environmental audit (EA) implementation with DEMATEL method. 19(5), 777-796.
21. Song, Y., He, H., Li, J., & Ao, T. J. P. J. o. E. S. (2024). Environmental Audit and Green Innovative Strategy of Enterprise in China. 33(1).
22. Tan, J., Hua, M., & Chan, K. C. (2024a). Do anticipated government environmental audits improve firm productivity? Evidence from China. Finance Research Letters, 61, 104985. doi:https://doi.org/10.1016/j.frl.2024.104985
23. Tan, J., Hua, M., & Chan, K. C. J. F. R. L. (2024b). Do anticipated government environmental audits improve firm productivity? Evidence from China. 61, 104985.
24. Xu, Z., Dai, Y., & Liu, W. J. S. o. T. T. E. (2022). Does environmental audit help to improve water quality? Evidence from the China National Environmental Monitoring Centre. 823, 153485.
