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The impact of auditing on green information and communication technologies

Author

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  • Laura-Diana RADU

    (Alexandru Ioan Cuza University of Iasi)

Abstract

The main purpose of this paper is to identify how auditors can contribute to supporting the protection of natural environment, without this being subject to their engagement. The interest in the topic was determined, on the one hand, by the infiltration of the information and communication technologies (ICT) in the auditors’ work and, on the other hand, by the significant increase of the concerns for environmental protection. The intersection of the two areas has led to the concept of green ICT auditing, approached by the present study. Within it, we argued the importance of establishing positive connections between auditing, environment and ICT for the society. We provided a brief presentation of the green ICT concept, as a result of the selection and study of the most relevant opinions from the specific literature. Next, in the most important part of the paper, we presented in detail how auditing can contribute to augmenting the favourable influences of green ICT on the environment, the latter being regarded both as a subject and as an object of auditing. Based on the information collected while performing the study, we concluded that auditors can have a significant role in decreasing the influence of ICT on the environment, but only if their endeavours are supported and sustained by the companies subject to audit engagements.

Suggested Citation

  • Laura-Diana RADU, 2016. "The impact of auditing on green information and communication technologies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 217-217, January.
    • Handle: RePEc:aud:audfin:v:134:y:2016:i:14:p:217
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    References listed on IDEAS

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    1. Abagail McWilliams & Donald Siegel, 2000. "Corporate social responsibility and financial performance: correlation or misspecification?," Strategic Management Journal, Wiley Blackwell, vol. 21(5), pages 603-609, May.
    2. Moyer, Jonathan D. & Hughes, Barry B., 2012. "ICTs: Do they contribute to increased carbon emissions?," Technological Forecasting and Social Change, Elsevier, vol. 79(5), pages 919-931.
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    More about this item

    Keywords

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    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • 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
    • F64 - International Economics - - Economic Impacts of Globalization - - - Environment
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software

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