Environmental auditing and its role in promoting sustainable performance governance
Abstract
The concept of environment protection focused on keeping environmental systems free of pollution sources. These sources were leading to a deterioration in not only eco-systems and but also environmental resources. This concept is also targeting protecting natural resources from excessive over use and attrition.
This paper aims to analyze the relationship between environmental auditing and sustainable performance governance. This can happen through shed light on the concept and goals of environmental auditing, studying and analyzing sustainable governance performance and, assessing the performance of Iraqi economic units through understanding the mechanism and requirement of sustainable performance auditing.
This paper came with some conclusions. The most important is that practicing environmental auditing can serve sustainable governance performance through showing the responsibility of economic unit toward the environmental commitments. This would results in providing the requirements of sustainable performance.
One of the important recommendation is that one of the duties of economic units is being transparent on its responsibility toward its own environmental activities. Auditors have to monitor that. This would results in complying with the requirement of getting sustainable performance.
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