Explanation and Ranking of Environmental Audit Components and Indicators

Subject Areas : Public Administration

Reza Sotudeh ¹ , alireza Hirad ² , عباسعلی حق پرست ³ , reza mehrabinia ⁴ , javad moradgholi ⁵ , Aref Khoshrou ⁶

1 -
2 - 1. Assistant Professor, Department of Accounting, Khash Branch, Islamic Azad university, Khash, Iran.
3 - 2. Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad university, Zahedan, Iran. [e-mail]
4 - 6. PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.
5 - 6. PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran
6 - PhD student ,Department of Accounting, Zahedan Branch, Islamic Azad university, Zahedan, Iran.

Received: 2024-09-16 Accepted : 2024-10-18 Published : 2025-06-09

Keywords: Audit, Environmental, Rating, Experts,

Abstract :

 Environmental audit helps organizations to be informed about the actual level of environmental performance and to take corrective measures if the performance is lower than the level of environmental standards. The purpose of this research is to explain and rank the components and indicators of environmental audit in manufacturing companies. The research method is the data theory of the foundation and through interviews with 18 experts in 2024. The statistical population of the research, which was selected selectively and purposefully, includes accountants, financial managers, auditors and expert faculty members. Friedman's test was used to rank the environmental audit components. The results of the research showed that the environmental audit components are: sustainability reporting component, pollutant control and reduction component, waste and ecosystem management component, environmental and cultural requirements component, and natural resources and energy management component. Also, 25 indicators were extracted according to experts' opinions. Also, by accurately identifying and evaluating these components and indicators, manufacturing companies can identify their strengths and weaknesses in the field of environmental performance and adopt appropriate improvement measures.

 

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