Green Audit and Environmental Sustainability in Nigeria: Unveiling Corporate Perspectives

Abstract

The product of environmental pollution on the society is increasingly alarming. It is so disturbing that nobody can claim to be undisturbed. This general concern has now placed an obligation on auditors and public managers who are seen to be working for some of these companies and are also seen to standing for public interest. The notion that the auditors are working for the public
becomes controversial and very challenging as there seems to be no statutory environmental guidance and protection for them. Auditors are left to their fate. This paper is consequently aimed at x-raying the prevailing environmental challenges as they relate to auditors and how these can be managed. As an unempirical research, existing literatures were reviewed. It was found that there are currently no well-defined extant regulations or guidance backed with the full letter and spirit of the laws in most jurisdictions that would give direction and place statutory obligation on the auditors to effectively carry out their work. The paper recommended that, legal framework should be designed by law makers of various jurisdictions and accountancy profession should urgently standardize environmental auditing for the sake of global wellbeing.