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Environmental audits in local government: a useful means to progress in sustainable development

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  • Linda Lewis

Abstract

Criticisms have been made about the proliferation of ’audits’ in non‐financial contexts and in particular about environmental audits with concerns for a lack of objectivity and their encouragement of (non)‐professional expertise (Power 1991,1994). Much of this criticism is rooted in accounting meanings of audit and usually drawn from experiences in the private sector. Using a longitudinal study of environmental audits in UK local authorities, this paper investigates the potential of environmental audits to be socially useful in their roles of ’enabler’ and ’evalutor’ as local goverment responds to pressures from central goverment to make progress towards sustainable development.

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  • Linda Lewis, 2000. "Environmental audits in local government: a useful means to progress in sustainable development," Accounting Forum, Taylor & Francis Journals, vol. 24(3), pages 296-318, September.
    • Handle: RePEc:taf:accfor:v:24:y:2000:i:3:p:296-318
    DOI: 10.1111/1467-6303.00043
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    Cited by:

    1. Ball, Amanda & Craig, Russell, 2010. "Using neo-institutionalism to advance social and environmental accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 283-293.
    2. Teddy Ossei Kwakye & Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Fred Kwasi Anokye, 2018. "Determinants of intention to engage in Sustainability Accounting & Reporting (SAR): the perspective of professional accountants," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
    3. Joseph, Corina & Taplin, Ross, 2011. "The measurement of sustainability disclosure: Abundance versus occurrence," Accounting forum, Elsevier, vol. 35(1), pages 19-31.
    4. Tan, Jianhua & Hua, Min & Chan, Kam C., 2024. "Do anticipated government environmental audits improve firm productivity? Evidence from China," Finance Research Letters, Elsevier, vol. 61(C).
    5. Amanda Ball & Jane Broadbent & Tony Jarvis, 2006. "Waste management, the challenges of the PFI and ‘sustainability reporting’," Business Strategy and the Environment, Wiley Blackwell, vol. 15(4), pages 258-274, July.
    6. Williams, Belinda & Wilmshurst, Trevor & Clift, Robert, 2011. "Sustainability reporting by local government in Australia: Current and future prospects," Accounting forum, Elsevier, vol. 35(3), pages 176-186.
    7. Massimiliano Agovino & Maria Ferrara & Antonio Garofalo, 2017. "The driving factors of separate waste collection in Italy: a multidimensional analysis at provincial level," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 19(6), pages 2297-2316, December.
    8. Jianhua Tan & Kam C. Chan & Runkai Niu, 2024. "Do anticipated government environmental audits promote corporate social responsibility? Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 3884-3901, September.

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