Assessing the Impact of Environmental Auditing Components on Sustainable Development

Document Type : Original Article

Authors
mohammadali rostami 1
mohammad mahmoodi 2
arefeh mohaghegh 3
1 Ph.D Student , Department of Accounting, Faculty of Management, Islamic Azad University, Tehran Branch, North Tehran, Iran
2 Assistant Professor of Accounting Department of Islamic Azad University, Firouz Koreh branch, Firouzkouh, Iran, responsible autho
3 Assistant Professor, Department of Accounting, Islamic Azad University, Semnan Branch, Semnan, Iran
10.22034/jmaak.2025.78108.4438
Abstract
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.
Keywords
environmental audit
sustainable development
appropriate environmental policy
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