Abstract
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.
This is a preview of subscription content, log in via an institution to check access.
Similar content being viewed by others
References
Agovino, M., Ferrara, M., & Garofalo, A. (2016). An exploratory analysis on waste management in Italy: A focus on waste disposed in landfill. Land Use Policy,57, 669–681. https://doi.org/10.1016/j.landusepol.2016.06.027.
Alvarez-Larrauri, R., & Fogel, I. (2008). Environmental audits as a policy of state: 10 years of experience in Mexico. Journal of Cleaner Production,16(1), 66–74. https://doi.org/10.1016/j.jclepro.2006.11.006.
Anselin, L. (1995). Local Indicators of Spatial Association—LISA. Geographical Analysis,27(2), 93–115. https://doi.org/10.1111/j.1538-4632.1995.tb00338.x.
Anselin, L. (2010). Thirty years of spatial econometrics. Papers in Regional Science,89(1), 3–25. https://doi.org/10.1111/j.1435-5957.2010.00279.x.
Anselin, L., Sridharan, S., & Gholston, S. (2007). Using exploratory spatial data analysis to leverage social indicator databases: The discovery of interesting patterns. Social Indicators Research,82(2), 287–309. https://doi.org/10.1007/s11205-006-9034-x.
Behrens, K., Ertur, C., & Koch, W. (2012). Dual gravity: Using spatial econometrics to control for multilateral resistance. Journal of Applied Econometrics,27(5), 773–794. https://doi.org/10.1002/jae.1231.
Celebioglu, F., & Dall’erba, S. (2010). Spatial disparities across the regions of Turkey: An exploratory spatial data analysis. The Annals of Regional Science,45(2), 379–400. https://doi.org/10.1007/s00168-009-0313-8.
Chen, J. D., Xu, C., Li, K., & Song, M. L. (2018). A gravity model and exploratory spatial data analysis of prefecture-scale pollutant and CO2 emissions in China. Ecological Indicators,90, 554–563. https://doi.org/10.1016/j.ecolind.2018.03.057.
Cook, W., van Bommel, S., & Turnhout, E. (2016). Inside environmental auditing: Effectiveness, objectivity, and transparency. Current Opinion in Environmental Sustainability,18, 33–39. https://doi.org/10.1016/j.cosust.2015.07.016.
Djukpen, R. O. (2012). Mapping the HIV/AIDS epidemic in Nigeria using exploratory spatial data analysis. GeoJournal,77(4), 555–569. https://doi.org/10.1007/s10708-010-9350-1.
Dou, Y., Luo, X., Dong, L., Wu, C. T., Liang, H. W., & Ren, J. Z. (2016). An empirical study on transit-oriented low-carbon urban land use planning: Exploratory spatial data analysis (ESDA) on Shanghai, China. Habitat International,53, 379–389. https://doi.org/10.1016/j.habitatint.2015.12.005.
Gao, X. L., Asami, Y., & Chung, C.-J. F. (2006). An empirical evaluation of spatial regression models. Computers & Geosciences,32(8), 1040–1051. https://doi.org/10.1016/j.cageo.2006.02.010.
Gao, L., & Bryan, B. A. (2017). Finding pathways to national-scale land-sector sustainability. Nature,544, 217. https://doi.org/10.1038/nature21694.
Geniaux, G., & Martinetti, D. (2018). A new method for dealing simultaneously with spatial autocorrelation and spatial heterogeneity in regression models. Regional Science and Urban Economics,72, 74–85. https://doi.org/10.1016/j.regsciurbeco.2017.04.001.
Gray, R. (2000). Current developments and trends in social and environmental auditing, reporting and attestation: A review and comment. International Journal of Auditing,4(3), 247–268. https://doi.org/10.1111/1099-1123.00316.
Grubesic, T. H., & Mack, E. A. (2008). Spatio-temporal interaction of urban crime. Journal of Quantitative Criminology,24(3), 285–306. https://doi.org/10.1007/s10940-008-9047-5.
Haining, R. (1993). Spatial data analysis in the social and environmental sciences. London: Cambridge University Press.
Hák, T., Janoušková, S., & Moldan, B. (2016). Sustainable development goals: A need for relevant indicators. Ecological Indicators,60, 565–573. https://doi.org/10.1016/j.ecolind.2015.08.003.
Huang, R. B. (2011). Environmental auditing: An informationized regulatory tool of carbon emission reduction. Energy Procedia,5, 6–14. https://doi.org/10.1016/j.egypro.2011.03.002.
Huang, R. B. (2013). An empirical analysis of the influencing factors on the environmental auditing system choice. China Population, Resources and Environment,23(10), 134–140. (In Chinese with English abstract).
INTOSAI (2007). Evolution and trends in environmental auditing. In INTOSAI working group on environmental auditing.
INTOSAI (2012). The 7th survey on environmental auditing. In INTOSAI working group on environmental auditing.
INTOSAI (2016). The 8th survey on environmental auditing. INTOSAI working group on environmental auditing.
Kluczek, A., & Olszewski, P. (2017). Energy audits in industrial processes. Journal of Cleaner Production,142, 3437–3453. https://doi.org/10.1016/j.jclepro.2016.10.123.
Leeuwen, S. V. (2004). Developments in environmental auditing by supreme audit institutions. Environmental Management,33(2), 163–172. https://doi.org/10.1007/s00267-003-0063-9.
Li, X., & Griffin, W. A. (2013). Using ESDA with social weights to analyze spatial and social patterns of preschool children’s behavior. Applied Geography,43, 67–80. https://doi.org/10.1016/j.apgeog.2013.06.003.
Li, L., & Zhang, L. P. (2012). The survey results of global environmental audit conducted by WGEA: Analysis and implications. Auditing Research,1, 33–39. (In Chinese with English abstract).
Lincaru, C., Atanasiu, D., Ciucă, V., & Pirciog, S. (2016). Peri-urban areas and land use structure in Romania at LAU2 level: An exploratory spatial data analysis. Procedia Environmental Sciences,32, 124–137. https://doi.org/10.1016/j.proenv.2016.03.017.
Lundqvist, L. J. (2001). Implementation from above: The ecology of power in Sweden’s environmental governance. Governance,14(3), 319–337. https://doi.org/10.1111/0952-1895.00163.
Ma, X. Y., & Pei, T. (2012). Exploratory spatial data analysis of regional economic disparities in Beijing during 2001–2007. In A. G. O. Yeh, W. Shi, Y. Leung, & C. Zhou (Eds.), Advances in spatial data handling and GIS, Berlin, Heidelberg (pp. 39–48). Berlin: Springer.
Meng, B., Wang, J. G., Andrew, R., Xiao, H., Xue, J. J., & Peters, G. P. (2017). Spatial spillover effects in determining China’s regional CO2 emissions growth: 2007–2010. Energy Economics,63, 161–173. https://doi.org/10.1016/j.eneco.2017.02.001.
Mikulčić, H., Duić, N., & Dewil, R. (2017). Environmental management as a pillar for sustainable development. Journal of Environmental Management,203, 867–871. https://doi.org/10.1016/j.jenvman.2017.09.040.
Moran, P. (1953). The statistical analysis of the Canadian Lynx cycle. Australian Journal of Zoology,1(3), 291–298. https://doi.org/10.1071/ZO9530291.
Oom, D., & Pereira, J. M. C. (2013). Exploratory spatial data analysis of global MODIS active fire data. International Journal of Applied Earth Observation and Geoinformation,21, 326–340. https://doi.org/10.1016/j.jag.2012.07.018.
Owusu-Edusei, K., & Owens, C. J. (2009). Monitoring county-level chlamydia incidence in Texas, 2004–2005: Application of empirical Bayesian smoothing and Exploratory Spatial Data Analysis (ESDA) methods. International Journal of Health Geographics,8(1), 12. https://doi.org/10.1186/1476-072X-8-12.
Qian, W., Hörisch, J., & Schaltegger, S. (2018). Environmental management accounting and its effects on carbon management and disclosure quality. Journal of Cleaner Production,174, 1608–1619. https://doi.org/10.1016/j.jclepro.2017.11.092.
Ruban, A., & Rydén, L. (2019). Introducing environmental auditing as a tool of environmental governance in Ukraine. Journal of Cleaner Production,212, 505–514. https://doi.org/10.1016/j.jclepro.2018.11.059.
Sachs, J. D. (2012). From millennium development goals to sustainable development goals. The Lancet,379(9832), 2206–2211. https://doi.org/10.1016/S0140-6736(12)60685-0.
Schaltegger, S., & Roger, B. (2017). Contemporary environmental accounting: Issues, concepts and practice. Abingdon: Routledge.
Sinclair-Desgagné, B., & Gabel, H. L. (1997). Environmental auditing in management systems and public policy. Journal of Environmental Economics and Management,33(3), 331–346. https://doi.org/10.1006/jeem.1997.0993.
Stafford, S. L. (2006). State adoption of environmental audit initiatives. Contemporary Economic Policy,24(1), 172–187. https://doi.org/10.1093/cep/byj010.
UN. (1982). A world charter for nature. New York: United Nations.
UN (2015a). The millennium development goals report 2015. New York.
UN. (2015b). Transforming our world: The 2030 Agenda for Sustainable Development. New York: United Nations.
Wilson, B., & Greenlee, A. J. (2016). The geography of opportunity: An exploratory spatial data analysis of US counties. GeoJournal,81(4), 625–640. https://doi.org/10.1007/s10708-015-9642-6.
Wu, J. Y., Mao, Y. L., & Gao, Y. C. (2003). The theoretical basis of environmental auditing. Environmental Science Trends,3, 22–23. (In Chinese with English abstract).
Ye, X. Y., & Wu, L. (2011). Analyzing the dynamics of homicide patterns in Chicago: ESDA and spatial panel approaches. Applied Geography,31(2), 800–807. https://doi.org/10.1016/j.apgeog.2010.08.006.
Zhang, X. Y., & Yu, J. H. (2018). Spatial weights matrix selection and model averaging for spatial autoregressive models. Journal of Econometrics,203(1), 1–18. https://doi.org/10.1016/j.jeconom.2017.05.021.
Acknowledgements
We are grateful to two anonymous reviewers who contribute in ameliorating the original version of this manuscript in the peer review of this work. This research was jointly supported by the Strategic Priority Research Program of Chinese Academy of Sciences (Grant No. XDA19040502), the National Natural Science Foundation of China (Grant No. 41701505), and the Major Program of National Natural Science Foundation of China (Grant No. 41690143).
Author information
Authors and Affiliations
Corresponding author
Ethics declarations
Conflict of interests
The authors declare that they have no conflict of interests.
Additional information
Publisher's Note
Springer Nature remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.
Rights and permissions
About this article
Cite this article
Lu, H., Wei, Y., Yang, S. et al. Regional spatial patterns and influencing factors of environmental auditing for sustainable development: summaries and illuminations from international experiences. Environ Dev Sustain 22, 3577–3597 (2020). https://doi.org/10.1007/s10668-019-00357-w
Received:
Accepted:
Published:
Issue Date:
DOI: https://doi.org/10.1007/s10668-019-00357-w