The Role of Green Auditing in Realizing Environmental Sustainability

Authors

  • Hashim Hayder Yousef Department of Accounting, Hilla University College, Babylon, Iraq.
  • Asraa Karim Al-Fatlawy General Commission of Taxes, Najaf Branch

DOI:

https://doi.org/10.61132/nuansa.v2i3.1106

Keywords:

green audit, environmental sustainability

Abstract

Environmental pollution is one of the most important problems that can prevent achieving environmental sustainability. Therefore, most countries have resorted to adopting mechanisms to preserve the environment, and green auditing is one of the most important means and mechanisms that can be exploited to activate and achieve sustainable development in general and environmental sustainability in particular. This study aims to clarify the role of green auditing in achieving environmental sustainability, and this is through identifying the concept of green auditing and its types, addressing the concept of environmental sustainability, and highlighting the role of green auditing in achieving it. The study found that green auditing has an effective role in achieving environmental sustainability by improving sustainable environmental performance and controlling environmental risks (reducing judicial issues and penalties associated with non-compliance with laws related to environmental protection).

 

Downloads

Download data is not yet available.

References

Al-Abbasi, Muhammad Farhan Falih. (2021). “Integration between social and environmental auditing to achieve the requirements of sustainable development of economic units.” Al-Mustansiriya University, College of Administration and Economics, Master’s thesis.

Alhelou,E.M.S.,Altaweel,I.M.A.,AlShobaki,M.J.,&Abu-Naser,S.S.(2018).Audit on Environmental Sustainability of Accounting Activities and its Impact on Maximizing the Value of the Enterprise as a Framework Proposed by the Auditor .Research Journal of Finance and Accounting,9(22),51-75.

Al-Hindawi, Anwar Abbas Hadi. (2016). “Determinants of applying environmental auditing and their relationship to reducing the auditor’s responsibility towards users of the financial statements.” Al-Ghari Journal of Economic and Administrative Sciences, Volume 13, Issue 36, Pages 353-391.

Al-Tamimi, Jumana Handal. (2020). “The reality of applying environmental auditing in Iraqi companies for sustainable development / exploratory study on the South Oil Company.” Anbar University Journal of Economic and Administrative Sciences, Volume 12, Issue 30, Pages 226-246.

Al-Zubaidi, Ghani Dahham, Hamza, Muhammad Falih. (2021). “Achieving environmental sustainability according to green human resources management practices.” Journal of the Baghdad University College of Economic Sciences, issue 93, pages 73-91.

Assoul, Rumaisa. (2020). “The role of environmental auditing in enhancing the contribution of economic institutions to achieving sustainable development.” Larbi Ben Mhidi University Oum El Bouaghi, Faculty of Economic Sciences, Commercial Sciences and Management Sciences, Master’s thesis.

Bennani, Narges. (2022). “Environmental sustainability and the impact of pollution on the urban space in Setif - El Eulma city as a model.” Journal of Architecture and Children's Environment, Volume 7, Issue 1, Pages 17-28.

Bidawid, Ibtisam Ismail Hanna. (2021). “Other manufacturing requirements and their role in achieving environmental sustainability / a field study in the Mosul Iron and Steel Company.” Anbar University Journal of Economic and Administrative Sciences, Volume 13, Issue 4, Pages 378-393.

Fadila, Bin Shahid. (2021). “Contributions of environmental auditing to achieving environmental sustainability for industrial institutions.” Journal of Research in Finance and Accounting, Volume 6, Issue 1, Pages 126-142.

Khalil, Mustafa Muhammad Ezzat. (2022). “Green internal audit and its role in achieving sustainable development goals.” University of Baghdad, Higher Institute for Accounting and Financial Studies, PhD thesis.

Lubna, Brahimi, Omar, Chriqi. (2023). “Environmental internal auditing as a tool for controlling environmental risks - a field study at the Ain El Kebira cement company in Setif.” Journal of Economic and Administrative Research, Volume 17, Issue 1, Pages 333-351.

Morelli,J.(2011).Environmental Sustainability :A Definition for Environmental Professionals .Journal of Environmental Sustainability,1(1),1-8.

Omar, Sharifi, Lubna, Brahimi. (2017). “The role of environmental auditing in achieving sustainable development goals.” Journal of Development Research and Studies, Volume 4, Issue 1, Pages 107-124.

Samir, Ould Bahmou (2017). "The role of environmental auditing in achieving the requirements of sustainable development." Ahmed Derayah University, Faculty of Economic, Commercial and Management Sciences, PhD thesis.

Shible,A.,Salih,J.l.,&Abdul Rahma,N.G.(2020).Extent of Employess Awareness of Environmental Audit Practices :A Field Study of Industrial Companies in Basra. International Journal of Innovation Creativity and Change,14(7),231-246.

Thabit,T.H.(2021).The Extent of Applying ISO14001 Requirement in the Environmental Auditing Practices of Iraq. Journal of Techniques,3(3),76-82.

Umoekeyo,U.A.,&Emmanuel,A.(2019).International Environmental Sustainability Law With Focus on Environmental Sustainability in Nigeria. International Journal of Scientific Research and Engineering Development ,2(5).

Younis,F.,&Chaudhary,M.A.(2017).Sustainable Development :Economic ,Social, and Environmental Sustainability in Asian Economies. Munich Personal Repec Archive(MPRA).

Downloads

Published

2024-07-22

How to Cite

Yousef, H. H., & Al-Fatlawy , A. K. (2024). The Role of Green Auditing in Realizing Environmental Sustainability. Jurnal Nuansa : Publikasi Ilmu Manajemen Dan Ekonomi Syariah, 2(3), 124–132. https://doi.org/10.61132/nuansa.v2i3.1106

Similar Articles

1 2 > >> 

You may also start an advanced similarity search for this article.