واقع تطبيق التدقيق البيئي في الشركات العراقية للتنمية المستدامة : دراسة استطلاعية على شركة نفط الجنوب

الملخص EN

The issue of environmental pollution is an important and renewable topic due to the pollution suffered by the global environment, as well as the Iraqi environment and Bashar in particular, as it is an oil zone with a high gas emissions that cause a lot of health risks for the Bashar society.

For this, the study came to explain how are application of environmental audit in public companies, especially the South Oil Company, as a result of the nature of its activity.

The study was divided into three sections, the first section is the methodology of the study, and the second theoretical section about the environmental audit, while the third section was addressed the practical aspect of the study to test the hypothesis of the study and in the end, The research reached to the most important conclusions which is that it is important to apply environmental audit in public companies to reduce the environmental risks affecting the surrounding environment and can only do so by the presence of a legal text, and activate the role of external control on companies on the environmental side and most importantly to make a change on the unified accounting system followed in the largest Iraqi public companies, because this system neglects the environmental aspect.