IDEAS home Printed from https://ideas.repec.org/a/vrs/founma/v17y2025i1p7-24n1001.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/fman-2025-0001
    Download Restriction: no
    File URL: https://libkey.io/10.2478/fman-2025-0001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Yu, Hongwei & Xu, Jiahui & Shen, Fang & Fang, Debin & Shi, Daqian, 2022. "The effects of an environmental accountability system on local environmental governance and firms’ emissions," Economic Systems, Elsevier, vol. 46(3).
    2. Luluk Muhimatul Ifada & Romlah Jaffar, 2023. "Does Environmental Cost Expenditure Matter? Evidence from Selected Countries in the Asia-Pacific Region," Sustainability, MDPI, vol. 15(5), pages 1-16, February.
    3. Xiaoyu Li & Jiawei Tang & Chao Feng & Yexiao Chen, 2023. "Can Government Environmental Auditing Help to Improve Environmental Quality? Evidence from China," IJERPH, MDPI, vol. 20(4), pages 1-21, February.
    4. Tai-Kuei Yu & Feng-Yi Lin & Kai-Yun Kao & Tai-Yi Yu, 2019. "Encouraging Environmental Commitment to Sustainability: An Empirical Study of Environmental Connectedness Theory to Undergraduate Students," Sustainability, MDPI, vol. 11(2), pages 1-21, January.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mengyao Liu & Hongli Jiang, 2022. "Can the Energy-Consumption Permit Trading Scheme Curb SO 2 Emissions? Evidence from a Quasi-Natural Experiment in China," Sustainability, MDPI, vol. 14(24), pages 1-20, December.
    2. Wang, Zhen & Chu, Erming, 2024. "The path toward urban carbon neutrality: How does the low-carbon city pilot policy stimulate low-carbon technology?," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 954-975.
    3. Bo Xiao & Lanyu Ning & Zixiang Lin & Shiyi Wang & Hua Zang, 2022. "The Impact of Air Pollution on the Protection of World Cultural Heritage in China," IJERPH, MDPI, vol. 19(16), pages 1-14, August.
    4. Melda Akbaba & Ergün Kara & Gamze Özel & Emre Yakut & Müjdat Avcı & Makbule Hürmet Çetinel, 2025. "Green Organisational Identity and Employees’ Green Behaviour: The Mediating Role of Environmental Commitment in Tourism Enterprises," Sustainability, MDPI, vol. 17(7), pages 1-16, March.
    5. Jin, Peizhen & Wang, Siyu & Yin, Desheng & Zhang, Hang, 2023. "Environmental institutional supply that shapes a green economy: Evidence from Chinese cities," Technological Forecasting and Social Change, Elsevier, vol. 187(C).
    6. Liu, Junxian & Nie, Song & Lin, Tiantian, 2024. "Government auditing and urban energy efficiency in the context of the digital economy: Evidence from China's Auditing System reform," Energy, Elsevier, vol. 296(C).
    7. Mohd Yusoff Yusliza & Amirudin Amirudin & Raden Aswin Rahadi & Nik Afzan Nik Sarah Athirah & Thurasamy Ramayah & Zikri Muhammad & Francesca Dal Mas & Maurizio Massaro & Jumadil Saputra & Safiek Mokhli, 2020. "An Investigation of Pro-Environmental Behaviour and Sustainable Development in Malaysia," Sustainability, MDPI, vol. 12(17), pages 1-21, August.
    8. Serdar Cop & Uju Violet Alola & Andrew Adewale Alola, 2020. "Perceived behavioral control as a mediator of hotels' green training, environmental commitment, and organizational citizenship behavior: A sustainable environmental practice," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3495-3508, December.
    9. Toshima Makoondlall-Chadee & Chandradeo Bokhoree, 2024. "Understanding the Influencing Factors of Pro-Environmental Behavior in the Hotel Sector of Mauritius Island," Tourism and Hospitality, MDPI, vol. 5(4), pages 1-35, October.
    10. Scott Colin & MacCarthaigh Muiris, 2023. "Ireland’s first state agency: A century of change in the range and scope of functions of the Office of the Comptroller and Auditor General," Administration, Sciendo, vol. 71(4), pages 5-23, December.

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:founma:v:17:y:2025:i:1:p:7-24:n:1001. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.