| Regional spatial patterns and influencing factors of environmental auditing for sustainable development: summaries and illuminations from international experiences | |
Lu, Haiyan ; Wei, Yanqiang; Yang, Suchang; Liu, Yunwei
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| 2020-04 | |
| 发表期刊 | ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY
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| 卷号 | 22期号:4页码:3577-3597 |
| 摘要 | Environmental auditing (EA) is an efficient tool for supervising environmental governance for the realization of economic and social sustainable development. However, the extent to which EA influences the implementation of environmental protection projects and the dominating socioeconomic factors affecting the implementation of EA are unclear. Due to limited data availability, reports investigating this issue are relatively scarce. Based on annual investigation data from the International Organisation of Supreme Audit Institutions regarding the implementation of world EA projects between 2003 and 2013, this paper performed exploratory spatial data analysis to analyze the spatial correlations of EA projects in 204 countries/regions worldwide. In addition, spatial regression models for the year 2013 were established. The findings suggest that (I) high-high regions were mainly concentrated in North America, Europe, and parts of Latin America. The local implementation of EA had strong spatial interactive effects and was heavily influenced by adjacent regions. An experimental area that has already implemented EA can influence its adjacent regions, and the surrounding regions may learn from such implementation. (II) The spatial regression coefficient of the spatial lag model was 0.323 and highly significant (p < 0.001) compared to the traditional regression model. After considering the spatial variables, the importance of CO2 emissions decreased by 1.7%, while environmental input and per capita income decreased by 0.7% and 1%, respectively. The influence of these factors on the implementation of EA was driven by the factor of spatial proximity, which was a critical factor influencing the results. (III) In general, socioeconomic development level, environmental protection investment, and other factors, such as CO2 emission level and degree of social informatization, all increased the efficiency of EA implementation. These conclusions emphasize the important role of EA in helping local governments with environmental management and sustainable development. |
| 关键词 | Spatial effect Exploratory spatial data analysis (ESDA) Spatial regression model Environmental auditing Environmental management Sustainable development |
| DOI | 10.1007/s10668-019-00357-w |
| 收录类别 | SCI ; SCOPUS ; SCIE ; SSCI |
| ISSN | 1387-585X |
| 语种 | 英语 |
| WOS研究方向 | Science & Technology - Other Topics ; Environmental Sciences & Ecology |
| WOS类目 | Green & Sustainable Science & Technology ; Environmental Sciences |
| WOS记录号 | WOS:000519953200038 |
| 出版者 | SPRINGER |
| 原始文献类型 | Article |
| EISSN | 1573-2975 |
| 引用统计 | |
| 文献类型 | 期刊论文 |
| 条目标识符 | http://ir.lzufe.edu.cn/handle/39EH0E1M/10203 |
| 专题 | 会计学院 |
| 作者单位 | 1.Lanzhou Univ, Sch Econ, Lanzhou 730000, Peoples R China; 2.Lanzhou Univ Finance & Econ, Sch Accountancy, Lanzhou 730101, Peoples R China; 3.Chinese Acad Sci, Key Lab Remote Sensing Gansu Prov, Northwest Inst Ecoenvironm & Resources, Lanzhou 730000, Peoples R China; 4.Xichang Univ, Sch Environm & Resource, Xichang 615000, Peoples R China |
| 推荐引用方式 GB/T 7714 | Lu, Haiyan,Wei, Yanqiang,Yang, Suchang,et al. Regional spatial patterns and influencing factors of environmental auditing for sustainable development: summaries and illuminations from international experiences[J]. ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY,2020,22(4):3577-3597. |
| APA | Lu, Haiyan,Wei, Yanqiang,Yang, Suchang,&Liu, Yunwei.(2020).Regional spatial patterns and influencing factors of environmental auditing for sustainable development: summaries and illuminations from international experiences.ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY,22(4),3577-3597. |
| MLA | Lu, Haiyan,et al."Regional spatial patterns and influencing factors of environmental auditing for sustainable development: summaries and illuminations from international experiences".ENVIRONMENT DEVELOPMENT AND SUSTAINABILITY 22.4(2020):3577-3597. |
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| 文件名称/大小 | 文献类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 15453.pdf（2491KB） | 期刊论文 | 出版稿 | 暂不开放 | CC BY-NC-SA | 请求全文 | |
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