Sustainable development: what is the role of audit

Hairul Nizam Yusoff, . and Ahmad Fariz Mohamed, . and Abdul Samad Hadi, . Sustainable development: what is the role of audit. pp. 99-112. ISSN 1823-8556

This study aims to explore the potential use of environmental audit as a tool to assist in the achievement of sustainable development especially in the context of public sector where the environmental accountability has been emphasized by the World Commission on Environment and Development (WCED) as one of the prerequisite to achieve the goal. This study employs qualitative method to explore the issue further in the context of Malaysia a developing country. The respondents for this study were the public auditors public officers and the Members of the Legislative. The findings clarify that environmental audit in the public sector could contribute positively to the achievement of sustainable development goals. However in the context of developing countries where economic development is given priority over the needs to preserve the environment the finding shows that the role of environmental audit is actually limited. It is merely used as a preventive measure to ensure planning and development is not significantly affected the environment and the society.

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Abstract

This study aims to explore the potential use of environmental audit as a tool to assist in the achievement of sustainable development especially in the context of public sector where the environmental accountability has been emphasized by the World Commission on Environment and Development (WCED) as one of the prerequisite to achieve the goal. This study employs qualitative method to explore the issue further in the context of Malaysia a developing country. The respondents for this study were the public auditors public officers and the Members of the Legislative. The findings clarify that environmental audit in the public sector could contribute positively to the achievement of sustainable development goals. However in the context of developing countries where economic development is given priority over the needs to preserve the environment the finding shows that the role of environmental audit is actually limited. It is merely used as a preventive measure to ensure planning and development is not significantly affected the environment and the society.

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Item Type:	Article
AGROVOC Term:	Sustainable development
AGROVOC Term:	Environmental protection
AGROVOC Term:	Public sector
AGROVOC Term:	Developing countries
AGROVOC Term:	Qualitative analysis
AGROVOC Term:	Interviews
AGROVOC Term:	Researchers
AGROVOC Term:	Data collection
AGROVOC Term:	analysis
AGROVOC Term:	Standards
Geographical Term:	Malaysia
Depositing User:	Ms. Suzila Mohamad Kasim
Last Modified:	28 Apr 2025 07:09
URI:	http://webagris.upm.edu.my/id/eprint/24231

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