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The role of supreme audit institutions in energy accountability in EU countries

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  • Sułkowski, Łukasz
  • Dobrowolski, Zbysław

Abstract

The implementation of all the United Nations Sustainable Development Goals (SDGs) requires sustainable energy production and consumption; hence the issue of energy accountability is vital. There are several studies on the activities of supreme audit institutions (SAIs); however, the research question - what is the role of SAIs in energy accountability is still without an answer. Meanwhile, SAIs, as critical public auditors have to evaluate how do governments deal with energy issues, helping not only spend money sparingly but also in an accountable manner.

Suggested Citation

  • Sułkowski, Łukasz & Dobrowolski, Zbysław, 2021. "The role of supreme audit institutions in energy accountability in EU countries," Energy Policy, Elsevier, vol. 156(C).
    • Handle: RePEc:eee:enepol:v:156:y:2021:i:c:s0301421521002834
    DOI: 10.1016/j.enpol.2021.112413
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    References listed on IDEAS

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    Cited by:

    1. Zbysław Dobrowolski & Łukasz Sułkowski, 2021. "Business Model Canvas and Energy Enterprises," Energies, MDPI, vol. 14(21), pages 1-10, November.
    2. Simona Andreea Apostu & Iza Gigauri & Mirela Panait & Pedro A. Martín-Cervantes, 2023. "Is Europe on the Way to Sustainable Development? Compatibility of Green Environment, Economic Growth, and Circular Economy Issues," IJERPH, MDPI, vol. 20(2), pages 1-17, January.
    3. Syamsuri Rahim & Hasriani Safitra & Aditya Halim Perdana Kusuma Putra, 2024. "Sustainability Report and Financial Performance: Evidence from Mining Companies in Indonesia," International Journal of Energy Economics and Policy, Econjournals, vol. 14(1), pages 673-685, January.
    4. Mirela Clementina Panait & Marian Catalin Voica & Eglantina Hysa & Alfonso Siano & Maria Palazzo, 2022. "The Bucharest Stock Exchange: A Starting Point in Structuring a Valuable CSR Index," JRFM, MDPI, vol. 15(2), pages 1-14, February.
    5. Diana Joița & Mirela Panait & Carmen-Elena Dobrotă & Alin Diniță & Adrian Neacșa & Laura Elly Naghi, 2023. "The European Dilemma—Energy Security or Green Transition," Energies, MDPI, vol. 16(9), pages 1-16, April.
    6. Zbysław Dobrowolski & Łukasz Sułkowski & Wiesław Danielak, 2021. "Management of Waste Batteries and Accumulators: Quest of European Union Goals," Energies, MDPI, vol. 14(19), pages 1-12, October.
    7. Constantin Anghelache & Mădălina Gabriela Anghel & Ștefan Virgil Iacob & Ion Pârțachi & Irina Gabriela Rădulescu & Alina Gabriela Brezoi, 2023. "Analysis of the Situation of Renewable and Non-Renewable Energy Consumption in the European Union," Energies, MDPI, vol. 16(3), pages 1-15, January.

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