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).

 

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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

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