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Green Auditing: A Mechanism for Aligning With Climate Objectives via Emissions Reduction
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Author(s): N. Abhishek (Government First Grade College, Halebeedu, India), Neethu Suraj (Yenepoya University, India), Sahana Dinesh (Government First Grade College, Napoklu, India), P. Shareena (Yenepoya University, India)and Abhinandan Kulal (Government First Grade College, Siddakatte, India)
Copyright: 2025
Pages: 36
Source title:
Aligning Financial Reporting Standards With Global Trade Needs
Source Author(s)/Editor(s): Luan Vardari (University "Ukshin Hoti" Prizren, Kosovo)and Isuf Qabrati (University “Ukshin Hoti” Prizren, Kosovo)
DOI: 10.4018/979-8-3373-0887-6.ch003
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Abstract
The paper aims to analyze the relationship between green audits and climate target alignment and study the factors that mediate and moderate the relationship between green audits and climate target alignment. This exploratory, cross-sectional, quantitative study analysed data from senior executives, accountants, auditors, academics, and researchers. Data were gathered via a structured online form and analyzed using descriptive statistics, SEM, mediation, and moderation analysis. The study found a direct relationship between green auditing and climate target alignment and a positive relationship between emissions reduction and climate target alignment. Sector-specific factors significantly influence the climate target alignment. Emission reduction mediates the relationship between green auditing and climate-target alignment. Technical expertise significantly moderated the impact of green auditing on the alignment of climate targets. Barriers negatively moderated the influence of green auditing on sector-specific factors.
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