Analysis of factors affecting environmental audit (EA) implementation with DEMATEL method

• Published in: Social responsibility journal 2023-04, Vol.19 (5), p.777-796
• Main Authors: Shamsadini, Kazem, Askari Shahamabad, Mahdi, Askari Shahamabad, Fateme
• Format: Article
• Language: English
• Subjects: Ambiguity; Auditing standards; Audits; Certificates; Climate change; Decision making; Developing countries; Emission standards; Emissions; Energy consumption; Environmental impact; Environmental management; Environmental performance; Environmental policy; Environmental protection; Experts; Government; Implementation; Industrialized nations; LDCs; Literature reviews; Outdoor air quality; Pollution; Pollution control; Research methodology; Resource management; Sampling; Snowball sampling; Social responsibility; Society; Sustainability
• ISSN: 1747-1117; 1758-857X; 1747-1117
• DOI: 10.1108/SRJ-03-2021-0097

Purpose Increasing environmental pollution and destruction have damaged sustainability in polluting societies and organizations. For this reason, various environmental management programs have recently been developed by governments and the environmental protection agencies (EPAs) to control and reduce environmental pollution. One of these programs is environmental audit (EA), which has not been fully implemented yet in developing countries and it has many disadvantages. It seems that one of the reasons for the lack of perfect implementation of EA in these countries is the lack of adequate review of the factors affecting its implementation. The purpose of this paper is to identify the factors affecting EA implementation and then analysis of causal relationships between them. Design/methodology/approach Decision-making trial and evaluation laboratory (DEMATEL) technique was used to identify causal relationships of factors affecting EA implementation. Based on the literature review and interviewing nine experts in EA, 17 factors were identified to influence EA implementation. Six experts were selected for the evaluation using snowball sampling method. Using the DEMATEL approach, a cause and effect relationship diagram was generated through which the effect of factors was analyzed. Findings Seventeen factors were categorized in terms of cause and effect, and the interrelationships of factors were also analyzed. “Reducing environmental impacts and improving environmental performance,” “obtaining environmental management system certificates” and “contributing to the environmental goals of investment projects” are the most prominent factors on the basis of their prominent score. Research limitations/implications Analysis in the research is highly dependent on expert judgments and opinions may be biased. However, the initial matrix obtained from the experts is hindered by the ambiguity about some relationships. But this can be improved by using fuzzy and gray set theories. The factors used for the analysis may not be comprehensive and other researchers may find other factors. Practical implications Identifying the factors affecting EA implementation and analyzing causal relationships between them can be a guide and help governments to improve the implementation of EA or even develop this policy by being aware of the effect of the factors analyzed. Originality/value To the best of the authors’ knowledge, no comprehensive study of factors affecting EA implementation