Prioritization of Key Factors Influencing the Implementation of Environmental Auditing for Improving Sustainable Development

Mahmoodi, Mohammad; Rostami, Mohammadali; Mohaghegh, Arefeh

doi:10.22059/ije.2025.389582.1861

Prioritization of Key Factors Influencing the Implementation of Environmental Auditing for Improving Sustainable Development

Articles in Press

Document Type : Research Article

Authors

¹ Department of Accounting, Islamic Azad University, Firouzkouh Branch, Firouzkouh, Iran, Corresponding Author.

² Department of Accounting, Faculty of Management, Islamic Azad University, Tehran North Branch, Tehran, Iran.

³ گروه حسابداری، دانشگاه آزاد اسلامی واحد سمنان، سمنان، ایران

10.22059/ije.2025.389582.1861

Abstract

Research Topic:

Environmental auditing is a tool for assessing the environmental impacts of organizations' economic activities, playing a crucial role in transparency, accountability, and sustainable development. This study aims to propose a model for environmental auditing and examine its impact on sustainable development.

Objective:

The primary objective of this research is to develop and validate an environmental auditing model to enhance sustainable development and identify its key influencing factors.

Methodology:

This study employs a mixed-methods approach (qualitative-quantitative). In the qualitative phase, grounded theory was used, and interviews with 14 auditing experts were conducted to extract key categories. In the quantitative phase, the proposed model was tested using structural equation modeling (SEM) with a sample of 300 auditors.

Findings:

The results indicate that appropriate environmental policies and auditing standards significantly impact environmental auditing. Additionally, environmental crises, corporate culture, and environmental technology influence environmental disclosure, resource efficiency, and environmental sustainability. Ultimately, these factors were found to have a direct impact on achieving sustainable development.

Conclusion:

This study provides a framework for policymakers, managers, and auditors to implement environmental auditing effectively, emphasizing the importance of regulatory oversight and standardization in promoting sustainable development.

Keywords