Environmental Audit Research Articles

Inhalational anaesthetic agent consumption within a multidisciplinary veterinary teaching hospital: An environmental audit

Inhalational anaesthetic agent consumption within a multidisciplinary veterinary teaching hospital: An environmental audit

Environmental Accounting and Sustainability: A Meta-Synthesis

This study conducts a comprehensive meta-synthesis of review-based research on environmental accounting, spanning from 1995 to 2024. Environmental accounting, also known as green accounting, has evolved as a critical tool for integrating sustainability into corporate financial practices. Using bibliometric methods via Bibliometrix R-package (Biblioshiny—Version 4.2.0) and VOSviewer (Version 1.6.20), the research mainly examines scholarly discussion in review-based studies and identifies dominant themes. The main clusters identified are (1) environmental audits and management, (2) green accounting, financial reporting and sustainable development, (3) CSR, stakeholder engagement, and accountability, and (4) environmental accounting and protection. On the descriptive end, publication trends, prominent authors, articles, and sources are identified. The findings highlight a significant increase in review-based studies since 2022, coinciding with the growing global awareness and importance of sustainability. This study contributes to the field by consolidating fragmented research on environmental accounting, offering a framework for future academic exploration. Practically, it informs policymakers and business leaders on the importance of unified reporting standards across regions; integrating environmental considerations into financial decision-making; promoting transparency, accountability, and sustainability accounting; and disclosure across industries and regions.

An Analysis Examining the Way Supply Chain Management-Focused Third-Party Environmental Audits Contributed to Business Sustainability Efforts

A crucial instrument for improving openness and responsibility, third-party environmental audits have become more popular as the focus on corporate sustainability has grown. The role of these audits in propelling sustainability efforts within corporations is the subject of this study. To make sure a business is in line with regulations and finds ways to improve, it can get an impartial opinion by having a third party conduct an environmental audit. The impact of these audits on business practices and sustainability is investigated in this paper through an analysis of case studies and empirical data. Based on the results, it seems that third-party audits help improve environmental performance by encouraging responsibility and constant development. Better resource efficiency, less waste, and reduced emissions are common outcomes of audited companies' adoption of more stringent environmental management systems. In addition, third-party audits boost stakeholder trust—an essential quality for a company's public image and the faith of its investors—due to the audits' impartiality and reliability. The thoroughness of the audit, the auditors' knowledge and experience, and the firm's resolve to follow audit recommendations are the three most important variables that determine how useful these audits will be. Concerns raised by the research include the possibility of superficial compliance and the necessity for uniform audit frameworks to permit comparison and uniformity throughout businesses. Because they offer an impartial assessment of environmental performance and advocate for best practices, third-party environmental audits are crucial in propelling corporate sustainability efforts. It is critical to resolve the highlighted issues and continually improve audit procedures to enhance their efficacy. Policymakers, corporations, and stakeholders can use this research to better understand the value of third-party audits in reaching sustainable development goals and how to improve corporate sustainability initiatives.

Politics of International Oil Companies (IOCs): Understanding PETRONAS Carigali Nile Ltd Exit From South Sudanese Oilfields

The study has examined the politics of the International Oil Companies (IOCs), the case study of PETRONAS Carigali Nile Ltd. It does this by appraising the legal violations of PETRONAS Carigali Nile Ltd exit and farming out from South Sudanese oilfields. The study explains the politics of IOCs and particularly, PETRONAS Carigali Nile Ltd as dependent variable and independent variables such as legal violations of Petronas Carigali Nile Ltd, types of residual liabilities and responsibility of these liabilities.The study was subjected to stringent empirical literature review and the gaps in the literature were filled through fieldwork. During fieldwork, the methodology of research tools and instruments such as questionnaires and interview guides/schedules were deployed with target of 52 respondents. Persuasive and cluster type of sampling amongst the senior staff of Ministry of Petroleum (MOP), Nile Petroleum Corporation (NILEPET), Dar Petroleum Operating Company (DPOC), Sudd Petroleum Operating Company (SPOC) and Greater Pioneer Operating Company (GPOC) were applied. The study findings indicate that PETRONAS Carigali Nile Ltd has politicized and violated sections 12, 22, 23, 24, 41 & 42 of the Petroleum Act 2012. Various types of liabilities such as cost recovery audits, environmental audit, petroleum taxes, surface rentals, and cash calls should be taken care off by Petronas Carigali Nile Ltd or by a company that farms into its shares. While the study concludes that PETRONAS Carigali Nile Ltd exit and farming out has been politicized and violated the laws of the Republic of South Sudan, the study recommends that the Ministry of Petroleum should be held responsible for all the legal violations Petronas Carigali Nile Ltd have committed in South Sudan without any action. Whether Savannah Energy Ltd farms into Petronas Carigali Nile Ltd shares or not after the PETRONAS has exited, consequences should be rolled out for such violations so that no any other IOC can do it again in the near future in this volatile oil and gas industry.

The Role of Environmental Audits in Enhancing Sustainability in Industrial Property Management. Insights From Nairobi County

Nairobi, the capital city of Kenya, is experiencing significant environmental challenges, with pollution levels reaching unprecedented heights. This issue is particularly evident in the Nairobi River Basin, which comprises the Nairobi, Ngong, and Mathare Rivers. The basin is a focal point of concern due to the widespread discharge of untreated industrial waste into its waters. The city's high population density, coupled with the concentration of industries, exacerbates the environmental impact, making Nairobi the most affected region in the country in terms of pollution. Among the various sources, industrial pollution emerges as a major contributor, prompting the National Environmental Management Authority (NEMA) to intervene and hold accountable the industries responsible for these environmental violations. This study set out to analyze the role of environmental audits in the management of industrial properties, focusing on a case study of industrial properties in Nairobi. The research targeted three key industrial areas: Nairobi Industrial Area, Baba Ndogo, and the industries along Nairobi-Mombasa Road. The study's target population consisted of 487 respondents, comprising 440 property managers and 47 NEMA County directors. Using Yamane’s 1967 formula, the sample size was determined to be 211 respondents. The study employed a simple random sampling method for data collection, utilizing questionnaires and interviews to gather information. Data analysis was conducted using descriptive statistics with SPSS version 24, and interpretation was guided by a theoretical framework and previous research. The study found that environmental audits significantly enhance industrial performance by improving organizational effectiveness, ensuring regulatory compliance, and boosting competitive advantage. They also raise awareness of environmental impacts, enhance corporate reputation, and provide valuable data for investors. However, challenges such as corruption, regulatory bias, and high audit costs persist. The research underscores the importance of environmental management and recommends that property managers strategically implement audit systems to support sustainable industrial growth and regulatory compliance

Peran Moderasi Dewan Komisaris Independen dan Auditor External Dalam Hubungannya Diantara Pengungkapan Akuntansi Lingkungan dan Nilai Perusahaan

Research objective: To provide empirical evidence of independent boards of commissioners and external auditors in moderating the influence of environmental accounting disclosures on firm value. Method/approach: This research uses multiple regression analysis and purposive sampling method with the sample criteria being firms that take part in the environmental management assessment of the Ministry of Environment and Forestry. A total of 112 companies in 2021 and 2022 were used from various sectors except the financial sector. Results: Environmental accounting disclosures, company size, profitability and audit committee were found to have no influence on company size. Meanwhile, the independent board of commissioners and the big four external auditors were found to have an influence on environmental accounting disclosures, however only the independent board of commissioners could moderate the influence of environmental accounting disclosures on firm value. Practical implications: Independent boards of commissioners in natural resource, service and manufacturing firms have exercised their independence as proven by being able to moderate the influence of the spread of environmental accounting on firm value. This may attract the attention and investment interest of investors and stakeholders. Originality/novelty: Making the independent board of commissioners and external auditors as moderating variables, adds evidence to agency theory that simply giving power and appointing firm management is not enough but the independent board of commissioners must carry out independent supervision so that it can increase firm value.

Why and how do suppliers develop environmental management capabilities in response to buyer-led development initiatives?

PurposeAlthough buying firms increasingly adopt supplier development to help suppliers enhance their ability to deal with environmental issues, little is known about the mechanisms by which buyer-led environmental supplier development (ESD) affects the environmental management capabilities (EMC) of suppliers. Focusing on the supplier perspective and specifically on the role of psychological mechanisms at the supplier level, the authors adopt the stimulus–organism–response framework from functionalist psychology to investigate the mediating role of environment-related supplier perceived relationship value in the association between ESD, in the form of environmental requirements and audits (indirect development – ID) vs. direct development projects (direct development – DD), and supplier EMC.Design/methodology/approachThe authors used structural equation modeling and regression analysis to test the hypotheses using survey data from 221 supplying organizations in China.FindingsResults reveal that each of the three considered dimensions of the environment-related supplier perceived relationship value (i.e. economic, strategic and co-creation) helps enhance EMC. However, while DD influences positively all three dimensions, ID has a positive effect on only the economic and strategic dimensions. Moreover, the mediation analysis suggests that, while DD affects EMC both directly and via the three dimensions of environment-related supplier perceived relationship value (partial mediation), ID affects EMC only through its impact on environment-related supplier perceived relationship economic and strategic value (full mediation).Originality/valueThe study sheds light on the psychological mechanisms that drive suppliers’ involvement in green supplier development activities. By doing so, it contributes to the understanding of ESD practices and processes and their effectiveness.

Model of environmental management due to coal mining on the Separi River in Tenggarong Seberang District, Kutai Kartanegara Regency, East Kalimantan Province

Coal mining has a significant impact on reducing river water quality. The decline in river water quality causes problems for human life and the environment. Therefore, this research aimed to evaluate river water quality and develop strategies for improving river water quality due to open pit coal mining activities in Tenggarong Seberang District and develop environmental improvement strategies. Several chemical parameters, including pH, TSS, Fe, and Mn, were observed through laboratory tests to determine water quality in the Separi River used in coal mining. The next step was determining environmental improvement strategies using the ISM approach. Twenty stakeholders from related agencies and institutions using FGD were involved in developing a policy strategy. The results of the analysis showed that there has been a decrease in river water quality standards due to mining activities in the research area, and the quality is still below the standard quality. Therefore, two significant strategies must be a priority for the environmental management of the Separi River. First, Conducting an environmental audit of the factors causing the decline in river water quality is necessary. Second, there must be warnings and legal sanctions for negligence in oil spills and oil used from coal mining.

Quality Improvements in Dementia Care in an Acute Hospital Setting

Abstract Background Dementia care in acute hospital settings requires targeted quality improvement initiatives based on national standards. This poster highlights key interventions to enhance care, aligning with local hospital group key performance indicators (KPIs), in one large teaching hospital. Methods Delirium screening (4AT) was implemented in the Emergency Department and geriatric ward, with education to increase staff awareness of delirium screening, prevention, and management. Audits assessed compliance with the 4AT tool. An audit evaluated the geriatric ward environment, including dementia-friendly painting, decorating, and signage, at baseline. Psychotropic prescribing practices were audited in 20 inpatient charts. A Life story Information tool (Sunflower Tool) was implemented to display personalized patient information at the end of the bed. Semi-annual audits assessed usage and effectiveness in the geriatric ward. Results The initial audit showed 85% compliance with the 4AT tool, dropping to 40% in a repeat audit after 6 months. Initially, 17 of 20 charts had complete 4AT scores; in the re-audit, 11 of 20 had scores recorded, with only 8 fully completed. The first environmental audit revealed poor compliance with dementia-friendly standards, especially in signage, clutter, and bedroom colour contrasts. Best compliance was seen with colour contrast in bathroom toilets and handrails. A quality improvement plan was developed to address gaps. The adoption and impact of the Sunflower tool improved patient-staff interactions and personalized care. All ward staff were trained in using the Sunflower tool. Conclusion A robust quality improvement plan, with measurable, achievable, relevant, and time-defined actions, aligned with national standards and local KPIs, is crucial to achieve and sustain positive audit results. Continuous education, resource allocation, and regular audits are required to ensure high-quality care for patients with dementia. Future efforts will focus on addressing identified challenges, refining interventions based on audit feedback, and maintaining care improvements.

AUDITORIA DE CONFORMIDADE LEGAL AMBIENTAL: PERSPECTIVAS, DESAFIOS E IMPORTÂNCIA

Environmental legal compliance audits have established themselves as an essential tool in modern environmental management, being increasingly used by companies and organizations that seek to ensure the adequacy of their activities to environmental standards. The audit process involves a systematic assessment of an organization’s processes, products and activities, verifying whether they comply with the legal requirements applicable by current environmental laws, provisions and standards. There are several types of environmental legal compliance auditing. This article seeks to explore in depth the main aspects related to environmental legal compliance audits, addressing their concepts, objectives, application methods, practical challenges and strategic importance in the current context in relation to legal compliance audit processes relevant to the NBR ABNT standard ISO 14.001:2015, Environmental Due Diligence and CONAMA Resolution 306/2002. Despite it is a powerful control tool, environmental legal compliance auditing faces practical challenges, which can compromise its effectiveness if not properly managed. Although the legal assessment of ISO 14001, environmental Due Diligence and the environmental audit of CONAMA Resolution 306 share the common objective of promoting environmental compliance, each has different focuses and is applicable in different contexts. ISO 14001 focuses on continuous and internal management, while environmental Due Diligence is focused on specific transactions and hidden risks. The CONAMA 306 audit offers a broader view of compliance and environmental performance, focusing on large projects and legal inspection. Thus, each approach presents specific advantages and challenges, being complementary in many business situations, especially when it comes to companies that deal with major environmental impacts.

Corporate environmental, social, and governance information disclosure and audit governance in the context of green development

The purpose of this paper is to investigate the relationship between Environmental, Social, and Governance (ESG) disclosure and audit governance. The objective is to assess the impact of auditor team independence, auditor professional quality, and transparency of audit procedures on the quality of information disclosure, and to elucidate the role of these factors in advancing sustainable development. Research methodologies include the optimization of information disclosure text analysis using natural language processing (NLP) and text generation techniques, complemented by empirical analysis. Key findings indicate that the maximum error between NLP and manual annotation in the proportion of positive emotions in information disclosure is 0.03, and 0.06 in audit governance. The Rouge index score surpasses the 0.5 threshold, while the Perplexity value varies across three experiments, though remaining generally low. Deep learning model results reveal that auditor team independence, professional quality, and procedural transparency significantly enhance the quality of information disclosure. These findings offer crucial insights for enterprises, regulators, and investors, affirming the rationality and stability of the model, and providing valuable input for future green development strategies and decision-making processes.

Development of environmental auditing in Vietnam

In recent times, environmental auditing has played a very important role in gradually assessing environmental management, assessing the economy, efficiency, effectiveness and paying attention to environmental aspects. However, environmental auditing conducted by the State Audit is currently mainly integrated into financial statement audits and compliance audits. There are few environmental audits that are operational audits or are conducted independently, so the audit results have not been as expected. Keywords: Audit, Environment, Vietnam

The Study on the Chinese Environmental Audit Tool (C-EAT) for Long-Term Care Facilities.

Objective: The aim of this study was to translate the Australian Environmental Assessment Tool (EAT) into Chinese and identify culturally specific characteristics in the Chinese context for adaptation. Background: In the context of dementia-specific care, the design of the environment is considered an influential factor in supporting and maintaining skills. However, despite the increasing number of individuals with dementia in China, there is currently no valid instrument available to systematically assess the quality of the physical environment in long-term care facilities (LTCFs). Methods: This study utilized a mixed-method procedure consisting of seven steps, including translation and adaptation. The study involved focus groups comprising an expert panel (n = 17) and potential users (n = 64) of the newly developed tool. Cross-cultural adaptation was performed through Chinese literature review and literature quality appraisal, field study, and expert committee review. Results: The final version of the China Environmental Assessment Tool (C-EAT) consisted of 10 key design principles and 64 items. The C-EAT was tested in four LTCFs in China and underwent two rounds of review by an expert panel. Conclusions: The C-EAT was deemed a suitable tool for assessing the environment and enhancing the living environments for individuals with dementia in LTCFs in China. In future research, field tests will be conducted to validate the C-EAT scale and modify the EAT-HC to enhance its applicability in China.

Inhalational anaesthetic agent consumption within a multidisciplinary veterinary teaching hospital: an environmental audit

Inhalational anaesthetic agents are routinely used in veterinary anaesthesia practices, yet their consumption contributes significantly to greenhouse gas emissions and environmental impact. We conducted a 55-day observational study at a veterinary teaching hospital in Switzerland, monitoring isoflurane and sevoflurane consumption across small, equine and farm animal clinics and analysed the resulting environmental impact. Results revealed that in total, 9.36 L of isoflurane and 1.27 L of sevoflurane were used to anaesthetise 409 animals across 1,489 h. Consumption rates varied among species, with small and farm animals ranging between 8.7 and 13 mL/h, while equine anaesthesia exhibited a higher rate, 41.2 mL/h. Corresponding to 7.36 tonnes of carbon dioxide equivalent in total environmental emissions or between 2.4 and 31.3 kg of carbon dioxide equivalent per hour. Comparison to human anaesthesia settings showed comparable consumption rates to small animals, suggesting shared environmental implications, albeit on a smaller scale. This research highlights the importance of continued evaluation of veterinary anaesthesia practices to balance patient safety with environmental stewardship; potential mitigation strategies are explored and discussed.

Green Finance and CSR: Effects on Firm Value

This study investigates the impact of sustainability reporting, green financing, corporate social responsibility (CSR), and environmental auditing on firm value and risk management in Indonesian manufacturing companies. Using a quantitative approach, data was collected from 100 manufacturing companies through a structured questionnaire based on a Likert scale. Data were analysed using SEM-PLS 3 to assess the relationship between variables. The findings show that all factors studied - sustainability reporting, green financing, CSR, and environmental auditing - positively and significantly influence firm value and enhance risk management practices. These results underscore the importance of integrating sustainable practices into corporate strategy to enhance firm value and effective risk management. The implications of these findings suggest that firms should prioritise sustainability initiatives as a key component of value creation and risk mitigation strategies in Indonesia's competitive manufacturing sector.

Green Packaging and Environmental Safety in Ghana’s Hospitality Industry: A Systematic Review

This study seeks to review on green packaging practices on environmental safety in Ghana’s hospitality industry. The reviewed studies adopted a cross-sectional study design. A systematic review was carried out with the aid of online research journal websites as well as other in-context articles. While conducting this study, the key words in the search query were directed towards the impact of green practices on environmental safety in Ghana. Areas noted in relation to this study was use of green practices in hotels. Therefore, there was linkage of papers pointing out the impact of green practices on environmental safety. The results revealed that, hotels fared well in environmental health but badly in eco-labeling and certification. At 34%, hotels supported sustainability. Results affect MDGs, volunteering, and environment. Hierarchical multiple regression demonstrated that hotel size, class, national hotel trade association engagement, and manager remuneration increased environmental performance. No performance improvement from global chain link. Many Ghanaian hotels provide green enhancements. Most municipal hotels affect the environment. Sustainability demands hotel personnel green management training. Based on observations and interviews, they promote resilience in solid and liquid waste management, renewable energy development, green designs, energy efficiency, water conservation, and green environmental regulatory compliance. Conclusion: The research shows that hotels are important to their communities' economies, but if we neglect their environmental impact, they may damage the ecosystem. There is a need for hotels that invest money into environmental audits or certification programs like eco-labels to get monetary recompense for their environmental efforts.

Dementia-Sensitive Environmental Design of Living Units in German Nursing Homes: First Results of the German Environmental Audit Tool (G-EAT).

The built environment is a key component of dementia-specific care. Little is known about the characteristics of dementia-sensitive environmental elements in living units of nursing homes in Germany. The German Environmental Audit Tool (G-EAT) is a systematic assessment tool for describing these elements in detail. To describe the extent of dementia-sensitive design principles and environmental elements in a regionally limited sample of living units in Germany. The built environment was assessed using G-EAT and analysed quantitatively and descriptively. Definitions of living units were developed based on site visits and analysed using qualitative content analysis. The 42 participating living units were heterogeneous in terms of space and composition. Dementia-sensitive design principles varied greatly in their implementation in the built environment; on average, 87.7% of the environmental elements were oriented towards a familiar environment. In contrast, visual accessibility was much less frequently enabled by the built environment (mean 37.3%). The characteristics of various dementia-sensitive environmental elements need to be further investigated against the background of the nursing home care concept and the homogeneity of the resident group to enable the initiation of tailored environmental adaptation that can be implemented by interdisciplinary teams in nursing homes. This also requires a follow-up study with a larger sample of living units to identify the factors that promote and inhibit the development of a dementia-sensitive environment.

Meteorological gaps in audits of pedestrian environments: a scoping review

BackgroundWeather and season are determinants of physical activity. Therefore, it is important to ensure built environments are designed to mitigate negative impacts of weather and season on pedestrians to prevent these losses. This scoping review aims to identify built environment audits of pedestrian environments developed for use during a specific weather condition or season. Secondly, this review aims to investigate gaps in the inclusion of relevant weather mitigating built environment features in pedestrian environment audit tools.MethodsFollowing a standard protocol, a systematic search was executed in CINAHL, Medline and Web of Science to identify built environment audit tools of pedestrian spaces. These databases were chosen since they are well-known to comprehensively cover health as well as multi-disciplinary research publications relevant to health. Studies were screened, and data were extracted from selected documents by two independent reviewers (e.g., psychometric properties and audit items included). Audit items were screened for the inclusion of weather mitigating built environment features, and the tool’s capacity to measure temperature, precipitation, seasonal and sustainability impacts on pedestrians was calculated.ResultsThe search returned 2823 documents. After screening and full text review, 27 articles were included. No tool was found that was developed specifically for use during a specific weather condition or season. Additionally, gaps in the inclusion of weather mitigating items were found for all review dimensions (thermal comfort, precipitation, seasonal, and sustainability items). Poorly covered items were: (1) thermal comfort related (arctic entry presence, materials, textures, and colours of buildings, roads, sidewalk and furniture, and green design features); (2) precipitation related (drain presence, ditch presence, hazards, and snow removal features); (3) seasonal features (amenities, pedestrian scale lighting, and winter destinations and aesthetics); and (4) sustainability features (electric vehicle charging stations, renewable energy, car share, and bike share facilities).ConclusionsCurrent built environment audit tools do not adequately include weather / season mitigating items. This is a limitation as it is important to investigate if the inclusion of these items in pedestrian spaces can promote physical activity during adverse weather conditions. Because climate change is causing increased extreme weather events, a need exists for the development of a new built environment audit tool that includes relevant weather mitigating features.

Internal audit and control in an enterprise: how it works and why it is needed

The author examines the importance and principles of functioning of internal audit and control at enterprises, which is a key tool for ensuring the efficiency of the company, preventing possible problems and compliance of activities with legal and regulatory requirements. The article describes in detail the main stages of conducting an internal audit, including planning, conducting, preparing a report and implementing recommendations. Various types of audits are also discussed, such as: • Audit of the accounting system. • Audit of the risk management system. • Audit of the quality management system. • Audit of personnel policy. • Information security audit. • Audit of logistics processes. • Environmental safety audit. • Occupational safety audit. Particular attention is paid to the role of auditors and the importance of independence and impartiality in the conduct of audits. The article will be useful to business managers, financial directors, auditors and anyone interested in management and control issues in business.

Analysis of the Impact of Big Data Technology on Environmental Pollution Control Audit

As China strives towards the second centenary goal, increasing attention is being paid to environmental pollution and other related issues. Concurrently, with the rapid development of big data technology, many big data solutions have been applied to environmental pollution control audits, exerting a significant impact. This paper presents the current situation of environmental pollution audits, summarizing the application of big data from the perspectives of both domestic and international research. In terms of data collection and data analysis for environmental pollution audits, cloud platform technology, and visualization technology are selected based on multiple data sources. The impact in the field of environmental pollution control audits is further analyzed. It is found that the environmental pollution audit cloud platform is not yet perfect, the technical skills of audit personnel are insufficient, and some technologies are not mature. Relevant suggestions are put forward to provide a reference for the future development of big data technology and its integration with environmental pollution control audits.