أثر التدقيق البيئي في تعزيز الحوكمة البيئية : دراسة استطلاعية لعينة من الشركات الصناعية في إقليم كوردستان العراق

الملخص EN

This study aims to find out the impact of environmental auditing on environmental governance.

To achieve the goal of the study, a field study was conducted to take the opinions of a sample of company managers, account controllers, academics and engineers in the city of Erbil by designing an electronic questionnaire.

The link of the form was sent to (85) of them of which (76) questionnaires were adopted, with a ratio of (89% ), for the purposes of analysis and study.

The results of the study showed that there is an urgent need for environmental auditing through the necessity and growth of concern related to the environment and the negative effects it is exposed to due to many companies carrying out their activities without incurring anything mentioned.

In addition to the social and legal pressures that companies are exposed to in order to play their role.

Positive in preserving the environment.

And, in light of the findings of the study, some relevant recommendations have been made, the most important of which is on the state's Supreme Audit Institutions to impose strict control measures on industrial companies for the purpose of preserving the environment and thus governing it.