مجلة البحوث الاقتصادية والمالية
Volume 13, Numéro 1, Pages 768-792
2026-06-05

Environmental Auditing As A Strategic Control Mechanism For Sustainable Development: An Accounting-based Field Analysis



Authors : Remache Yassine . Taouaf Fateh .

Abstract

: This study highlights the role of environmental auditing as an accounting control mechanism in promoting sustainable development within organizations. Using an applied analytical field survey of academics and practitioners, the study shows that environmental auditing enhances environmental performance, improves economic efficiency, and ensures compliance with environmental standards, The findings emphasize its strategic importance in fostering organizational sustainability and informed decision-making, The study recommends integrating environmental auditing into institutional strategies and accounting policies and implementing regular auditing programs to support long-term competitiveness and sustainable operations. Keywords: Environmental Auditing, Accounting Control Mechanisms, Sustainable Development, Economic Efficiency, Organizational Sustainability. JEL Classification Codes: M41 , Q56 , L25.

Keywords

Environmental Auditing ; Accounting Control Mechanisms ; Sustainable Development ; Economic Efficiency ; Organizational Sustainability

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