The Role of Environmental Auditing in Promoting Sustainability and Accountability in Corporate

Abstract

The escalating global environmental crisis has precipitated an unprecedented demand for corporate accountability regarding environmental impact. Environmental auditing has emerged
as a critical mechanism for verifying corporate environmental claims and ensuring the integrity of sustainability reporting. However, traditional environmental auditing approaches
have predominantly focused on regulatory compliance and procedural verification, often
failing to assess the substantive quality and verifiability of environmental disclosures. This
research addresses this significant gap by developing and validating a novel multidimensional
environmental auditing framework that integrates computational methodologies to evaluate
both the form and substance of corporate environmental accountability