Integrating corporate sustainability reporting and environmental management systems into environmental performance management: an audit perspective

Sherzad Saeed and Kemal Cek

Applied Economics, 2025, vol. 57, issue 58, 10292-10307

Abstract: Environmental performance management is critical worldwide because it helps mitigate climate change, conserve ecosystems, and preserve the earth for future generations by emphasizing sustainability and accountability. The study aims to investigate the influence of corporate sustainability reporting practices and environmental management systems on environmental performance management concerning the compliance of the organization’s audit. We used the 10-year data of the 400 listed firms from 2014 to 2023. The data for the variables is extracted from the DataStream database. The regression analysis technique is used as the method of estimation with the use ofgeneralized method of movement (GMM) as robustness method. Our findings show that corporate sustainability reporting practices have a significant positive relationship with the environment performance Management (EPM). Moreover, from the audit of the selected firms, it is shown that the selected organization has strong corporate sustainability reporting practices that improve EPM and auditor judge easily by the law compliances by transparent reporting promotes accountability, stimulates sustainable practices, and drives improvements in environmental management inside businesses. Moreover, our findings show that the environmental management system has a significant positive relationship with the environment performance by estabilishing structure that enable effcetive monitoring, mitigations, and improvemnet of consequences. Our study advocated significant implications forpolicymakers, government, and investors.

Date: 2025
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DOI: 10.1080/00036846.2024.2427424

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