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Environmental Governance as a Mediating and Moderating Variable Between Environmental Auditing and Sustainable Performance

Author

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  • ABDULHUSSEIN Azher Subhi

    (University of Kerbala, College of Administration and Economics, Department of Accounting, IRAQ)

  • ABBAS Ali Abdulhassan

    (University of Kerbala, College of Administration and Economics, Department of Accounting, IRAQ)

Abstract

This study aims to determine the impact of environmental governance (EG) as a mediating and moderating variable between environmental auditing (EA) and sustainable performance (SP) in Al-Noura factory, Karbala, Iraq. The impact of environmental auditing upon improving the sustainable performance and the role of EG in increasing the responsibility among the industries were also analyzed. For this study, the authors considered Al-Noura factory, located at Karbala, Iraq, and the data were collected in September 2023 from 183 respondents and analyzed using partial least squares-structural equation modeling (PLS-SEM) technique. The outcomes infer the strong impact of environmental audit on sustainable performance and EG, while the environmental governance’s impact on sustainable performance was partially significant. Based on the indirect effect, the study confirmed the mediator role played by EG between environmental auditing and sustainable performance. Based on the study outcomes, policy recommendations have been made for the decision makers at both organizational and government levels.

Suggested Citation

  • ABDULHUSSEIN Azher Subhi & ABBAS Ali Abdulhassan, 2025. "Environmental Governance as a Mediating and Moderating Variable Between Environmental Auditing and Sustainable Performance," Foundations of Management, Sciendo, vol. 17(1), pages 7-24.
    • Handle: RePEc:vrs:founma:v:17:y:2025:i:1:p:7-24:n:1001
    DOI: 10.2478/fman-2025-0001
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    More about this item

    Keywords

    Environmental Auditing; EG; Sustainability; Economic Performance; Sustainable Performance; Iraqi Environmental Policies;
    All these keywords.

    JEL classification:

    • F64 - International Economics - - Economic Impacts of Globalization - - - Environment
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products
    • O44 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Environment and Growth
    • R11 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Regional Economic Activity: Growth, Development, Environmental Issues, and Changes
    • Q1 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture
    • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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