Indonesian Journal of Law and Economics Review
Vol 20 No 1 (2025): February (in progress)
Auditing

Environmental Auditing Practices in Iraqi Oil Companies for Sustainable Development
Praktik Audit Lingkungan di Perusahaan Minyak Irak untuk Pembangunan Berkelanjutan


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  • Saddam Catea Hashmi *
Saddam Catea Hashmi
Department of Accounting and Financial Control, College of Business Economics, AL- Nahrain University, Jadriya, Baghdad, Iraq *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v20i1.1285
Published February 20, 2025
Keywords
  • Environmental Auditing,
  • Sustainable Development,
  • Oil Industry,
  • Regulatory Compliance
How to Cite
Hashmi , S. C. (2025). Environmental Auditing Practices in Iraqi Oil Companies for Sustainable Development. Indonesian Journal of Law and Economics Review, 20(1), 10.21070/ijler.v20i1.1285. https://doi.org/10.21070/ijler.v20i1.1285

Copyright (c) 2025 Saddam Catea Hashmi

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

General Background: Environmental auditing is essential for assessing corporate environmental performance and ensuring compliance with sustainability regulations.Specific Background: The Iraqi oil sector significantly impacts the environment, yet environmental auditing remains underdeveloped and underexplored. Knowledge Gap: Limited research exists on the role of environmental auditing in achieving sustainability in Iraq’s oil industry, particularly regarding regulatory influence. Aims: This study examines environmental audit requirements and their impact on sustainable development in Iraqi oil companies. Results: Data from 299 auditors and accountants indicate a strong correlation between environmental auditing and sustainable development, despite regulatory challenges. Novelty: The study establishes a direct link between environmental auditing and sustainability, offering a structured framework for corporate sustainability strategies. Implications: Findings highlight the need for stronger regulations, policy reforms, and systematic audits to align the oil sector with global sustainability goals.

Highlights:

  • Audit-Sustainability Link – Environmental auditing significantly impacts sustainable development in the oil sector.
  • Regulatory Challenges – Weak enforcement and limited studies hinder effective environmental auditing in Iraq.
  • Policy Implications – Strengthening regulations and systematic audits are crucial for sustainability integration.

Keywords: Environmental Auditing, Sustainable Development, Oil Industry, Regulatory Compliance

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