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Background: Identifying factors related to physical activity in university students can aid the development of health promotion interventions, but there is limited research regarding the influence of university environments. This study examined the relationship between level of provision for university environments that aim to promote physical activity and self-reported physical activity patterns of students. Methods: An environmental audit tool was completed by universities (n = 28) on the island of Ireland to acquire information about physical activity opportunities, resources, and supports offered. Students (N = 6951; 50.7% male; 21.51 [5.55] y) completed an online survey, providing responses about their active transport and recreational physical activity behaviors. Binary logistic regressions were used to examine the associations between environmental factors that support physical activity and clustered physical activity patterns, while controlling for gender, age, and university size. Results: Universities with a high provision for organizational structures and internal partnerships, indoor facilities, and sport clubs increase the odds of their students having more active physical activity patterns. Increased provision of investment and personnel was seen to have a mixed relationship with students' physical activity engagement, highlighting the need to understand where resources are needed and not just increase them. Conclusions: It is important for universities to have adequate organizational structures with internal partnerships to understand how resources can be maximized to support physical activity engagement across the whole student population. University campuses hold the potential for increasing student engagement in physical activity, and these findings can help inform campus-wide initiatives that foster active student populations for improving overall long-term health. [ABSTRACT FROM AUTHOR]

BACKGROUND: Active commuting to school can be a meaningful contributor to overall physical activity in children. To inform better micro-level urban design near schools that can support active commuting to school, there is a need for measures that capture these elements. This paper describes the adaptation of an observational instrument for use in assessing micro-scale environments around urban elementary schools in the United States. METHODS: The Micro-scale Audit of Pedestrian Streetscapes for Safe Routes to School (MAPS-SRTS) was developed from existing audit instruments not designed for school travel environments and modifications for the MAPS-SRTS instrument include the structure of the audit tool sections, the content, the observation route, and addition of new subscales. Subscales were analyzed for inter-rater reliability in a sample of 36 schools in Austin, TX. To assess reliability for each subscale, one-way random effects single-measure intraclass correlation coefficients (ICC) were used. RESULTS: Compared to the 30 original subscales, the adapted MAPS-SRTS included 26 (86.6%) subscales with revised scoring algorithms. Most MAPS-SRTS subscales had acceptable inter-rater reliability, with an ICC of 0.97 for the revised audit tool. CONCLUSIONS: The MAPS-SRTS audit tool is a reliable instrument for measuring the school travel environment for research and evaluation purposes, such as assessing human-scale determinants of active commuting to school behavior and documenting built environment changes from infrastructure interventions.

This study conducts a comprehensive meta-synthesis of review-based research on environmental accounting, spanning from 1995 to 2024. Environmental accounting, also known as green accounting, has evolved as a critical tool for integrating sustainability into corporate financial practices. Using bibliometric methods via Bibliometrix R-package (Biblioshiny—Version 4.2.0) and VOSviewer (Version 1.6.20), the research mainly examines scholarly discussion in review-based studies and identifies dominant themes. The main clusters identified are (1) environmental audits and management, (2) green accounting, financial reporting and sustainable development, (3) CSR, stakeholder engagement, and accountability, and (4) environmental accounting and protection. On the descriptive end, publication trends, prominent authors, articles, and sources are identified. The findings highlight a significant increase in review-based studies since 2022, coinciding with the growing global awareness and importance of sustainability. This study contributes to the field by consolidating fragmented research on environmental accounting, offering a framework for future academic exploration. Practically, it informs policymakers and business leaders on the importance of unified reporting standards across regions; integrating environmental considerations into financial decision-making; promoting transparency, accountability, and sustainability accounting; and disclosure across industries and regions. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

By employing environmental audits, businesses can meticulously assess environmental risks, fortify sustainability practices, and foster enhanced stakeholder trust. Concurrently, the adoption of CSR practices emerges as a driving force behind improved financial performance, operational efficiency, and long-term sustainability. This study investigates the profound impact of environmental audit and Corporate Social Responsibility (CSR) practices on the financial performance of small and medium manufacturing companies in Indonesia. This research uses quantitative methods with primary data obtained through a questionnaire. The sample selection from the population of manufacturing companies in Indonesia was carried out purposefully. The data that has been collected will be analyzed by regression to be able to answer existing hypotheses. The results showed that environmental audits and CSR can have a positive and significant effect on their financial performance. This means that financial performance and CRS will increase along with improvements in financial performance. These findings carry substantial implications for the manufacturing sector, advocating for responsible business practices and making theoretical strides by emphasizing the integration of sustainability into financial theories and models, specifically within the context of Indonesia's industrial landscape.

Introduction. Environmental certification in accordance with ISO 14001 and EMAS makes it possible to understand and assess the impact of economic activities on ecosystems, as well as to set environmental goals and objectives for improving the activities of enterprises and organizations. The effects of the EMS (environmental management and audit scheme) depend on how companies decide to use them after certification. In this regard, the authors investigate the organizational climate issues associated with the use of ISO 14000 and EMAS series standards to improve the environmental efficiency of companies.Materials and methods. The methodology is presented in the form of an environmental safety model related to the enterprises and organizations, including environmental audit, environmental standardization and environmental assessment of compliance with various environmental requirements at different levels of organization of enterprises’ activities. The object of research is the international environmental standards of the ISO 14000 and EMAS series. The subject of the study is the environmental safety of negative factors in the activities of enterprises and organizations. The concept of the necessity of greening personnel training and a positively environmentally oriented organizational climate in enterprises and organizations is proposed.Results. The implementation of EMS does not always lead to an improvement in the environmental performance of companies. Some companies focus on formal criteria without taking into account real environmental problems. In addition, environmental indicators can take the form of coefficients and can be improved with unchanged or even worsened environmental impact. The organizational climate is important for the realization of EMS goals, especially the attitude of employees to the environment and environmental values. Despite limitations, EMS, environmental audit and ISO 14000 principles can help companies reduce their negative impact on the environment and increase their competitiveness, as well as make more informed choices when planning their activities.Conclusions. The importance of creating an organizational climate for the successful greening of negative factors in the activities of enterprises and organizations is emphasized. There is also a need for a more accurate assessment of the effectiveness of environmental measures when formulating environmental standards and assessing compliance with their implementation.

Abstract Background Active commuting to school can be a meaningful contributor to overall physical activity in children. To inform better micro-level urban design near schools that can support active commuting to school, there is a need for measures that capture these elements. This paper describes the adaptation of an observational instrument for use in assessing micro-scale environments around urban elementary schools in the United States. Methods The Micro-scale Audit of Pedestrian Streetscapes for Safe Routes to School (MAPS-SRTS) was developed from existing audit instruments not designed for school travel environments and modifications for the MAPS-SRTS instrument include the structure of the audit tool sections, the content, the observation route, and addition of new subscales. Subscales were analyzed for inter-rater reliability in a sample of 36 schools in Austin, TX. To assess reliability for each subscale, one-way random effects single-measure intraclass correlation coefficients (ICC) were used. Results Compared to the 30 original subscales, the adapted MAPS-SRTS included 26 (86.6%) subscales with revised scoring algorithms. Most MAPS-SRTS subscales had acceptable inter-rater reliability, with an ICC of 0.97 for the revised audit tool. Conclusions The MAPS-SRTS audit tool is a reliable instrument for measuring the school travel environment for research and evaluation purposes, such as assessing human-scale determinants of active commuting to school behavior and documenting built environment changes from infrastructure interventions.

Vertical management auditing reforms achieve the centralization of audit institutions. The centralized structure of the auditing institutions affects their performance. This paper verifies the positive effect of vertical management auditing reform on carbon productivity through a difference-in-differences method. The conclusion still holds after robustness tests. Moreover, the policy effects only make sense when government officials face low promotion pressure or high public scrutiny pressure. The mechanism analysis shows that the vertical management auditing reform can improve carbon productivity by strengthening environmental regulation, promoting industrial structure rationalization, and improving regional green innovation and energy efficiency. This paper enriches the research on the relationship between auditing centralization and carbon productivity. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Economic Research & Business Administration is the property of Al-Farabi Kazakh National University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Caring for the environment is a transversal task that concerns all professions, including accounting, with an emphasis on auditing; on the other hand, corporate social responsibility seeks efficiency between environmental, social, and economic aspects. This research aims to determine the relationship between environmental auditing and corporate social responsibility in the Junín Region, Peru. To meet this objective, surveys were applied to a randomly selected sample (121 Chartered Public Accountants) and interviews (12 Auditors attached to the Audit Chapter) as research instruments, the sample was obtained from the members of the College of Public Accountants of Junín, which made it possible through the Concurrent Triangulation Design to apply a holistic vision that allowed to compensate and strengthen the credibility of the investigation. To combine all these statistical results, the Plithogenic Statistic was used as a tool for processing the collected data. One of the advantages offered by the plithogenic theory is the possibility of combining knowledge from different sources, which allows us to capture the holistic and dynamic nature of the phenomena. In this case, there is a phenomenon that responds to different branches of knowledge that overlap in a complex way, such as the environmental and ecological aspect, with the economic-financial aspect, as well as the social and educational aspect, which present contradictory components among themselves.

The subject of this research was to verify the feasibility of implementing green chemistry principles within the business company „Omorika Reciklaža" Ltd. situated in Johovac near Doboj, Bosnia and Herzegovina. The objective of this study was to conduct a detailed assessment of the company's facilities and operations, using environmental audits, to identify technological processes (production lines), energy and waste flows, capacities, product range, and other pertinent factors crucial for the application of green chemistry principles. Special emphasis was placed on analyzing each substance that constitutes a raw material, whether used individually or as part of mixtures. The assessment of safety data sheets involved utilizing the CAS registration numbers of substances from the Chemical Abstracts Service, cross-referenced with the ECHA database (European Chemicals Agency). The outcomes, attained through an exhaustive analysis of each substance, were presented as a "chemical inspection" of the company. Through the analysis of all substances and mixtures in the technological process (chemical inspection), as well as the capacity of production flows, energy and resource flows, wastewater, and waste, the potential for enhancing the technological process was identified. This involved reducing dust levels in the workspace, decreasing electricity consumption (utilizing renewable sources), and substituting particularly hazardous chemicals used in the technological process. [ABSTRACT FROM AUTHOR]

Caring for the environment is a transversal task that concerns all professions, including accounting, with an emphasis on auditing; on the other hand, corporate social responsibility seeks efficiency between environmental, social, and economic aspects. This research aims to determine the relationship between environmental auditing and corporate social responsibility in the Junín Region, Peru. To meet this objective, surveys were applied to a randomly selected sample (121 Chartered Public Accountants) and interviews (12 Auditors attached to the Audit Chapter) as research instruments, the sample was obtained from the members of the College of Public Accountants of Junín, which made it possible through the Concurrent Triangulation Design to apply a holistic vision that allowed to compensate and strengthen the credibility of the investigation. To combine all these statistical results, the Plithogenic Statistic was used as a tool for processing the collected data. One of the advantages offered by the plithogenic theory is the possibility of combining knowledge from different sources, which allows us to capture the holistic and dynamic nature of the phenomena. In this case, there is a phenomenon that responds to different branches of knowledge that overlap in a complex way, such as the environmental and ecological aspect, with the economic-financial aspect, as well as the social and educational aspect, which present contradictory components among themselves. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Turkish Court of Accounts / Sayistay Dergisi is the property of Turkish Court of Accounts and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Sustainable development in the environmental sector is a priority direction in Latvia, as in all EU countries. However, the use of different approaches does not provide effective results to achieve the SDG. The purpose of the research is to develop a model for carrying out an ecological audit based on the principle of inter-industrial assessment on the use of reagents on the country’s roads. The authors suggest using an environmental audit for a comprehensive assessment of the influence of reagents on the environment. Subject of research: model of environmental audit in assessing the use of reagents. The object of the study is the Latvian approach to the use of reagents. The research methodology applied for this research study is qualitative and quantitative research methods. The monographic method and the method of deduction were used to analyze the corresponding theoretical concepts, the statistical method, the method of graphic analysis, correlation and regression analysis, Student’s distribution were used for the evidence base of the research. Conclusion of the study: in the research the authors identified the following pattern: with the growth of income of the population of Latvia, the number of cars in the country increases (correlation 0.999, R = 0.754), however, there is also an increase in road accidents (correlation 0.946, R = 0.728), which leads to an increase in car repairs. In auto repair work, an anti-corrosion coating is used that releases non-methane volatile compounds. When conducting an environmental audit, it is necessary to take into account anti-corrosion coatings. As part of the research, the identified pattern was based on the use of the principle of intersectoral assessment. According to the authors, conducting an environmental audit according to the model proposed by the authors will lead to the identification of sources of environmental pollution, and subsequently to the development of a program to reduce or eliminate it. Regression equation analysis will make it possible to predict the expected number of accidents and will allow non-methane volatile compounds to be taken into account in environmental audits.

The design of urban environments often influences neighborhood physical activity and is crucial to supporting the health and mobility of aging urban populations. However, changes to urban infrastructure take time to implement and are rarely evaluated over long periods. In this study, we examined the long-term outcomes of rapid urban change and rebuilding following a sequence of devastating earthquakes in Christchurch, New Zealand. The study drew on a novel mixed-methods approach, including on-site environmental audits, desktop spatial analyses, and subjective auditor observations, to track support for active aging over a decade of post-disaster rebuilding in 10 aging neighborhoods. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate the effect of audit quality and environmental auditing on integrated reporting and the effect of environmental auditing on audit quality. Design/methodology/approach: Data was collected from a sample of 300 international companies during the period 2010–2019. The author collected the data from the Thomson Reuters Eikon database, sustainability reports and annual reports. A multiple regression analysis was performed to test the hypotheses. Findings: The finding of this study confirms a positive and significant relationship between audit quality and integrated reporting. It is also found that environmental auditing has a positive and significant effect on integrated reporting. Thus, this study found a positive and significant relationship between environmental auditing and audit quality. Practical implications: The findings in this paper identify strategies for improving integrated reporting as a crucial element in the processing of financial and nonfinancial information, to help managers and investors and shareholders take a long-term perspective. Therefore, the results encourage companies to invest in economic, environmental and social aspects. This enables accounting professionals, stock exchange authorities and users of environmental and social information to be aware of the factors associated with environmental reporting, to improve the efficiency of those producing the audit service. Originality/value: The originality of this study lies in its consideration of a particular aspect of auditing, namely, environmental auditing. However, despite the large body of research on auditing and integrated reporting, to the best of the author's knowledge, this is the first study to examine the relationship between environmental auditing and integrated reporting. Furthermore, in this research, the author has emphasized the importance of the role played by environmental auditing on audit quality. This design has been neglected in previous studies. Finally, the choice of the field of investigation for the reliability of the data used and the generalization of the results obtained, enables us to make important contributions to the user of the information. [ABSTRACT FROM AUTHOR]

Reliable environmental audits and impact assessments are essential to achieve effective pasture utilization and ensure the production of high-quality livestock products. This study aims to develop an environmental audit and impact assessment method for pasture agrolandscapes to promote sustainable livestock practices, using Central Kazakhstan as a case study. To provide a strong foundation for this research, the study utilized representations of pasture agrolandscapes, landscape-ecological and landscape-indicative approaches, and interactions between environmental audits and impact assessments in Kazakhstan. The authors acknowledge that their understanding of the environmental audit and impact assessment for pasture agrolandscapes is a complex method that requires specific knowledge and information about the landscape environment from users. They note that solving the challenges of national food security and environmentally safe territorial development can be achieved through the development of a private method that uses landscape environment status indicators. Methods similar to this enable the study of geocomplexes and their crucial characteristics, leading to a unique system of reliable indicators for environmental issues. This approach facilitates the creation of a scientifically based plan for optimal regional land use and land management systems regarding pasture agrolandscapes. [ABSTRACT FROM AUTHOR]

Facing and experiencing the recent mucilage event in the Sea of Marmara-Türkiye in 2021 urged the local and state officers together with the related authorities to strengthen and improve the existing environmental auditing system. It is well-known that high pollution loads discharged to the receiving sea environment through land-based sources of point and diffuse loads accelerated the formation of mucilage in line with the warming of the sea surface as a consequence of climate change. In this regard changes, revisions, and particularly sector-specific activities were funded through a project established by the Ministry of Environment, Urbanization, and Climate Change (MoEU) and carried out by a group of academics and MoEU technical specialists. As such, the auding system has been thoroughly improved to prevent further deterioration of the Sea of Marmara surrounded by 7 metropolitan provinces of the country. This study is on the lessons-learnt during the renewal attempts of the auditing system with the aim of benefiting from the recent applications of the other developing and/or regional countries suffering from coastal pollution. [ABSTRACT FROM AUTHOR]

The review article presents the prerequisites for environmental management and auditing establishment and development as significant tools for regulating the impact of economic activity on the natural environment and as an integral component of the modern practice of sustainable business development. The key points of environmental management and audit development are indicated. They are the following: the adoption of new legislative acts regarding the regulation of the impact of economic activity on the environment, the creation of the first environmental funds, the introduction of environmental standardization and certification, the improvement of environmental management and audit systems in the context of the adoption of the Sustainable Development Goals and the intensification of the transition enterprises to "green business". The article mentions the prominent scientists whose influence has been noted on the development of environmental management and audit during the entire cycle of their development. The article provides and describes the advantages of using environmental management and audit systems as modern tools of environmental regulation of the economic activity of enterprises, the advantages of the transition of enterprises and institutions to "green business" and the introduction of internal systems of environmental regulation to increase the competitiveness of a business object on the modern economic market. [ABSTRACT FROM AUTHOR]

Environmental audit (EA) is a systematic process of collecting and objectively evaluating information, whether certain environmental activities are in compliance with audit standards, criteria, and control systems. Due to the former use of the Soviet Union regime, Central Asia, with vast resources and a growing population, is still confronting a number of environmental issues. The increasing number of businesses in Central Asian countries has an impact on the local environment and the population's health. As a response, EA is one of the instruments that businesses may use to improve their environmental performance, protect nature, and ensure public-health safety. This paper, after providing a scoping review concerning the academic literature, investigates, by using secondary data, the current trends and challenges in practical application of EAs in five Central Asian countries. Our findings point out a list of shortcomings in applying the EA tools in Central Asia, which mainly derive from implementation, legislative, and resource gaps. Thus, the road towards a concrete implementation of EA is still far from being achieved. The study ends with some pieces of advice for EA policy makers and opens up avenues for future research, which can also be applied outside Central Asia. [ABSTRACT FROM AUTHOR]

The key objective of the study is to explain the contribution of environmental auditing in the improvement and protection of the environment while respecting the concept of sustainable development. The study describes the role and benefits of environmental auditing in organizations as part of the governance framework based on the adopted broad regulatory framework of international environmental agreements like Espoo Convention, International Organization for Standardization (ISO) standards and the impact of the community governance framework on EU sustainable development policies using relevant EU normative acts like Regulation No 1836/93, EnvironmentalManagement and Audit Scheme (EMAS) Regulation, Directive 2012/27/EU, Member-States legislation. The classification features of environmental auditing have been clarified and systematized in accordance with its role and functions in the environmental management system. There is information on the shift of purely environmental auditing to the audit of labour protection, ecology, industrial and fire safety (joint audit). The relationship between environmental auditing, certification and environmental management systems is shown. There is a comparison of financial audit and environmental auditing; their similarities and differences have been revealed. The research results can be put into practice to provide specific proposals for reducing pollution and improving environmental protection. [ABSTRACT FROM AUTHOR]

Environmental accountability has gained much-needed attention due to the growing concern about climate change and its impact. Given that environmental management has been a function of government, especially in developing countries like the Maldives, the country’s economy is dependent on its environment and natural resources, and the numerous efforts by the government toward environmental protection, promoting environmental accountability becomes crucial. At the heart of promoting environmental accountability lies the important role of public sector environmental performance audits. Through a qualitative research method of content analyses and unstructured interviews, this study aims to discuss the importance of environmental performance auditing in creating public sector accountability by alluding to the importance of environmental accountability and SAI Maldives’ role in creating public sector environmental accountability.

Excessive use of the environment has raised concerns about its protection. Over time, and especially in recent years, the topic of environmental audit has become more important, being a topic of interest to companies, governments and the public. This was due to disproportionate growth in production, increasing the world economy. In this context, governments are committed to regulating the proper use and treatment of the environment. There is a special problem in this issue, contradictions between companies, governments, due to the assessment of damage and damage to the environment, analysis of the quantity and quality of preventive measures, and so on. Therefore, any activity of enterprises must be controlled, monitored, quantified, forecast and so on. An environmental audit is one of the mechanisms of such a comprehensive analysis. Based on this, we conducted a bibliometric analysis of the concept of "environmental audit" using SciVal tools from Elsevier. This allowed us to analyze the most relevant and cited works of scientists in the field of environmental audit. In addition, the areas of research that study environmental audit were identified, the main ones being: the field of ecology, energy and engineering. This state of affairs has confirmed the importance of environmental audits for conserving energy resources and finding the latest engineering solutions to reduce excessive production impact on the environment. The main subject areas of not only environmental audit but also environmental taxation and reporting were also studied, which allowed asserting the mutual influence of such concepts on the quality of environmental data. In general, we note that the results of the analysis confirm the relevance of the topic of environmental audit due to the dynamics of increasing the number of publications for the period from 2010 to 2021 compared to environmental taxation and reporting. In addition to Elsevier's SciVal toolkit, tools such as Google trends were also used. The dynamics of Internet inquiries have confirmed the fact that their number is increasing due to global climate change or changes in legislation relating to environmental regulations and changes in tax rates. The presented verified data can be used in further studies to assess the impact of environmental audit on environmental quality.

The article substantiates the priority of agricultural development in Ukraine to ensure its national security in terms of food, economic, ecological, and at present – energy security. In the context of the creation of new territorial associations, industry clusters, the owners of large agricultural enterprises need qualitatively new reliable information, which can be provided only through audit. The article is aimed at defining the role and objectives of the audit in the conditions of agricultural reform in Ukraine. An audit system has been developed, the application of which at agricultural enterprises and in new territorial associations will ensure fulfillment of tasks of audit and implementation of opportunities. The proposed system provides for identification of the impact of audit subjects on the previous and current activities of the unit of economic management, as well as its plans and prognoses through the implementation of audit opportunities. In order to plan the development of agriculture, of particular importance be the use of audit opportunities to substantiate the prospective (prognostic) values of indicators of functioning of individual economic entities, but also industrial and administrative clusters of certain territories and the sector in general. In the context of agricultural reform in Ukraine, the role of audit is determined by the information needs of different groups of users of information both regarding the functioning of the industry as a whole and regarding the activities of individual enterprises. Prospects for further research on the implementation and development of the audit institute in terms of new territorial associations are to study and develop the system of information needs of users from the point of growing confidence in the quality of information.

In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure.

Drawing on institutional theory using data of S&P 500 listed firms over the period 2007 to 2018, this study examines the role of external environmental audit between environmental management practices (EMP) and environmental performance. In particular, we explore whether the integration of environmental audit with environmental management practices contribute to desire environmental performance. This study adopts generalized least squares (GLS), linear regression with random effects to examine the relationship among variables. Empirical findings suggest that firms adopting the external environmental audit instrument with the internal mechanism of EMP are found more effective to exhibit better environmental performance. Furthermore, the findings also confirm that the internal instrument of environmental management practices have valuable capability to produce better environmental performance. Finally, the results show that the operational implications of environmental audit need to be more focused by researchers.

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the conditions of sustainable economic development, it is important not just to receive profit at any cost, but also to manage modern environmentally friendly production. Imperfect controllability of civilizational development inevitably causes an increase in anthropogenic and human impact on the environment, which gradually leads to ecological catastrophe. In order to search for the environmental component of the implementation of the sustainable development concept, the article explores ways to implement environmental control over the institutional subjects of its realization, as well as at various stages of economic entities. In order to build an environmental control system, it is proved that environmental impact assessment and environmental audit do not allow environmental control to cover all stages and processes of economic activity of economic entities. The completeness of environmental control can be achieved in the case if it is recognized at the microeconomic level as a type of on-farm control. Conclusion is based on a critical analysis of individual environmental legislation, as well as clarification of the conceptual framework of environmental audit and the identification of significant differences between environmental audit activities and audit activities. It is proved that the basis of information support for the implementation of the sustainable development concept including its environmental component, respectively, and the conduct of environmental audits should form the accounting system, in particular the accounting of environmental activities. The reliability of the latter can be guaranteed only under the condition of operational effectiveness of environmental activity control as a mandatory component of internal control. It was established that the formation of a comprehensive system of environmental control in Ukraine in order to implement the sustainable development concept is possible due to the theory and methodology development of internal economic control of environmental activity.

Abstract Background Active travel to and from a transit station may provide significant amounts of physical activity and improve health. The ease with which people can traverse the distance to the transit station may impede or support active travel. Therefore, transit stations that have features that are supportive of utilitarian physical activity would be desirable. This study aimed to characterize the built environment surrounding new light rail transit (LRT) stations in the City of Houston, Texas. Methods In 2014, we used a series of systematic protocols and a standardized environmental audit instrument, the Analytic Audit Tool, to collect data on segments (streets) that surround 22 LRT stations that were being newly built. Using Geographic Information System (GIS), we assembled all the segments that intersect a 0.25-mile circular buffer around each station for the audit exercise. Several 3- to 4-member teams of trained auditors completed the audit exercise on a subset of these identified segments. Our analysis were descriptive in nature. We provided the frequency distributions of audited features across the study area. We also followed an original algorithm to produce several composite index scores for our study area. The composite index score is indicative of the prevalence of physical activity friendly/unfriendly features in the study area. Results In all, we audited a total of 590 segments covering a total of 218 US Census blocks, and eight City of Houston super neighborhoods. Findings suggest the environment around the new LRT stations may not be supportive of physical activity. In general, the audited segments lacked land use integration; had abandoned buildings, had uneven sidewalks; were not bike-friendly, had minimal presence of public-recreational facilities that would support physical activity; and had significant physical disorder. Notably, certain attractive and comfort features were frequently to usually available. Conclusions Current findings, which will be compared to follow-up audit data, can be useful for future researchers and practitioners interested in the built environment around LRT stations.

Background. Acute widespread lead poisoning took place in Zamfara State, Nigeria in 2010. Over 735 children were reported dead and thousands sickened by the neurotoxin. The source was traced to artisanal gold mining and processing in the villages. An immediate medical response protocol was developed to provide oral chelation therapy to the vulnerable population. In order not to compromise the efficacy of the chelation therapy, immediate remediation of the affected villages was carried out. An over 95% reduction in soil lead levels was reported immediately after the remediation exercise. Objectives. The aim of the present study was to perform a general audit of soil lead concentrations, conducted between June and July 2013 in Dareta village (one of the most affected villages), to evaluate the soil pollution status of the village three years after the remediation exercise. Methods. Soil samples were collected from residential compounds, cultivated farmlands and other common areas. Lead contents of the samples were determined using atomic absorption spectrophotometer (Shimadzu, model AA-6800, Japan) after wet digestion. Speciation of lead in soil was done following standard analytical methods. Results. Mean soil lead concentrations for residential areas were 1029.42±98.50 mg/kg, 1523.99±201.00 mg/kg, 1404.57±141.00 mg/kg and 6724.68±84.00 mg/kg for residential compounds, market square, old grinding mills and new grinding mills, respectively. The concentrations exceeded both the Dutch target and intervention values and US Environmental Protection Agency limit for soil lead levels in residential areas. Based on the index of geo-accumulation, the ranking of intensity of lead (Pb) pollution of Dareta soils ranged from strongly polluted to extremely polluted, indicating they pose a range of moderate to very high potential ecological risk to the other components of the environment. At the current rate of accumulation, by the year 2025, soil Pb levels of Dareta common areas are expected to exceed the pre-remediation levels associated with several deaths. Conclusions. Findings of this study indicate that the problem of lead poisoning is ongoing in Dareta village. Zamfara State authorities should address the challenge through sustained periodic assessment and cleanup of affected areas. Implementation of safer mining practices should be enforced immediately. Competing Interests. The authors declare no competing financial interests

The article dwells on a complex of issues devoted to environmental costs accounting. A number of current issues and provisions in this field is critically evaluated in the article. The specific recommendations and room for improvement of the federal law regarding the environmental accounting and environmental auditing are proposed in the article. It is recommended on a number of occasions to hold compulsory environmental auditing of the company’s production activity. The article proposes the improvement strategy for cost accounting during the environmental auditing as well as the fines and penalties for the violation of the land law. The need for the development of the governmental program for the usage of agricultural land previously not used and the revival of agricultural production there is justified in the article. The main principles and approaches - on which it should be based in order to be successfully implemented in practice - are mentioned in the article.

In this paper we studied the effect of two voluntary environmental programs (ISO 14001 and Clean Industry) on product, process, organisational and marketing innovation of companies located in Aguascalientes, Guanajuato, Queretaro and San Luis Potosi. The biprobit probabilistic method was used, and a sample of 1,663 firms from the four entities and which were extracted from the Encuesta sobre Investigacion y Desarrollo Tecnologico 2014. The results reveal that there is a positive and significant effect on the probability that companies in this region innovate in products, process, organisational or marketing when they adopt the ISO 14001 standard or the Clean Industry certification. The finding strengthens the hypothesis that voluntary environmental instruments, such as the ISO 14001 standard and the Clean Industry certification, favor innovation activities in companies. [ABSTRACT FROM AUTHOR]

Aim. The purpose of this article is the improvement of organizational, methodological and legal mechanisms for environmental auditing in the Russian Federation, taking into account the current regulatory framework and foreign experience in this area.Discussion. Economic growth is recognized by all as a positive and necessary phenomenon in social development. However, this process has a flip side ‐ every year, enterprises poison the air with toxic emissions, waste water damages water bodies and radioactive waste makes land unsuitable for cultivation. All this causes environmental degradation both in Russia and the broader world. The relevance of this study is that environmental auditing as a mechanism to increase the attractiveness of investment facilitates the solution of state problems of environmental safety and the strengthening of environmental law enforcement. While domestic experts currently recognize the need to develop this area of auditing, there is still no fully developed legal framework and methodology for its implementation within the Russian Federation. To a certain degree this restrains the development of organizational mechanisms for environmental auditing.Conclusion. The authors have comprehensively examined the current domestic and foreign experience in environmental auditing, its advantages and disadvantages. The environmental audit is also considered as an independent institution of governance, designed to reduce risks of business entities on the basis of compliance with environmental norms and international standards. According to the authors, an eco‐audit report should be considered as a legal document recognized as a component of conformity within eco‐auditing legal relations.

Abstract Background Health behaviors are shaped by the context in which people live. However, documenting environmental context has remained a challenge. More specifically, direct observation techniques require large investments in time and resources and auditing the environment through web-based platforms has limited stability in spatio-temporal imagery. This study examined the validity of a new methodology, using GigaPan® imagery, where we took photos locally and, stitched them together using GigaPan® technology, and quantified environmental attributes from the resulting panoramic photo. For comparison, we examined validity using Google Earth imagery. Methods A total of 464 street segments were assessed using three methods: GigaPan® audits, Google Earth audits, and direct observation audits. Thirty-seven different attributes were captured representing three broad constructs: land use, traffic and safety, and amenities. Sensitivity (i.e. the proportion of true positives) and specificity (i.e. the proportion of true negatives) were used to estimate the validity of GigaPan® and Google Earth audits using direct observation audits as the gold standard. Results Using GigaPan®, sensitivity was 80% or higher for 6 of 37 items and specificity was 80% or higher for 31 of 37 items. Using Google Earth, sensitivity was 80% or higher for 8 of 37 items and specificity was 80% or higher for 30 of 37 items. The validity of GigaPan® and Google Earth was similar, with significant differences in sensitivity and specificity for 7 items and 2 items, respectively. Conclusion GigaPan® performed well, especially when identifying features absent from the environment. A major strength of the GigaPan® technology is its ability to be implemented quickly in the field relative to direct observation. GigaPan® is a method to consider as an alternative to direct observation when temporality is prioritized or Google Earth imagery is unavailable.

Background. As Nigeria strives to improve health services nationwide, there is a corresponding increase in laboratory testing, care and treatment activities, producing more healthcare waste that must be safely managed. In the past, Nigeria lacked an enabling environment for healthcare waste management, as it did not have a national health care waste management policy. However, in 2013 a policy and strategic plan for healthcare waste management was developed to address this problem. Objectives. The present study performed an environmental safeguard audit to determine the level of implementation of the 2013 national policy in the 36 states and Federal Capital Territory in Nigeria. We also sought to determine whether the 2013 national policy has had an impact on healthcare waste management. Methods. The present study was conducted in 1921 health facilities, selected using the probability proportional to size sampling method. Results. The present study found that 44.8% of health facilities surveyed had healthcare waste management work plans adapted from the 2013 national policy. In addition, 89.2% of health facilities segregated waste. This is an important improvement, as previous studies reported that there was little to no waste segregation at health facilities. Furthermore, 41.4% of health facilities had designated persons or units handling healthcare waste, in contrast to previous studies which found no designated person or unit responsible for healthcare waste. However, the quality of healthcare waste management varied across states and health facilities. Discussion. Following the introduction of healthcare waste management policy, health facilities in Nigeria have improved waste management practices. However, training, availability of required tools and functional governance structures are essential to the implementation of an effective healthcare waste management policy. Conclusions. The study findings show that safe healthcare waste management can be implemented if the government leads by providing policy and required resources, while health facilities put standard operating procedures in place to guide day to day healthcare waste management operations. Participant Consent. Obtained Ethical Approval. The protocol was approved by the National Health Research Ethics Committee of Nigeria. Competing Interests. The authors declare no competing financial interests.

The neighbourhood built environment influences mobility and participation of persons using mobility assistive technology (MAT). Documentation of environmental barriers/facilitators by MAT users can enable them to vocalize and advocate their needs. This article presents results from a study with 24 MAT users who collected observational and photographic data on neighbourhood environments in three municipalities in Metro Vancouver, British Columbia, Canada using the Stakeholders Walkability/Wheelability Audit in Neighbourhoods (SWAN) tool. The SWAN tool is a checklist enabling participants to assess the walkability/wheelability of their neighbourhood in both an objective and a subjective manner across five domains of functionality, safety, appearance and maintenance, land use and support features, and social aspects. Study findings documenting barriers and facilitators to mobility and participation were later used to engage community stakeholders through community forums. This type of participant-centred approach is a resource for MAT users to become informed and engaged partners in neighbourhood physical planning and decision-making processes. [ABSTRACT FROM AUTHOR]