The faculty members Prof. Dr. Ali Abdul Hassan Abbas and Assoc. Prof. Dr. Azhar Sobhi Abdul Hussein from the University of Karbala, College of Administration and Economics, Department of Accounting, have published a joint research paper titled:
“Environmental Governance as a Mediating and Moderating Variable Between Environmental Auditing and Sustainable Performance”
The study was published in the journal “Foundations of Management” in Poland.
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 AlNoura 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.
