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<p>Environmental auditing is widely recognized as a crucial tool for advancing sustainable development, yet a significant implementation gap often limits its transformative potential, particularly in the Global South. This study employs a systems analysis approach to investigate this gap, using Morocco as an illustrative case study with broader implications for environmental decision-making. The research examines how auditing practices interact with governance structures, institutional capacities, and policy frameworks, assessing alignment with international standards including INTOSAI guidelines and ISO 14001. Findings reveal that Morocco’s experience reflects systemic challenges common to many developing economies: while environmental auditing has become institutionalized, its impact remains constrained by structural barriers. The critically low implementation rate of audit recommendations (16%) serves as a key indicator of systemic weaknesses in the environmental governance system. Through comparative analysis with international cases (Japan, Brazil, South Korea), the study identifies successful leverage points—including binding follow-up mechanisms, integrated monitoring systems, and performance-based incentives—that transcend national contexts. Theoretically, this research contributes to environmental systems literature by reframing auditing as both a technical tool and a governance mechanism operating within complex socio-ecological systems. Practically, it proposes a transferable framework for bridging the diagnosis-implementation divide, with specific interventions including specialized audit units, ISO 14001 integration in public procurement, open data dashboards, and differentiated municipal support strategies. These findings offer valuable insights for policymakers and practitioners seeking to enhance environmental decision-making systems and strengthen accountability mechanisms in comparable contexts worldwide.</p>

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Bridging the diagnosis implementation gap in environmental auditing through a systems perspective from Morocco

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年1月31日

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  • Abdelghni El Amoumri

摘要

Environmental auditing is widely recognized as a crucial tool for advancing sustainable development, yet a significant implementation gap often limits its transformative potential, particularly in the Global South. This study employs a systems analysis approach to investigate this gap, using Morocco as an illustrative case study with broader implications for environmental decision-making. The research examines how auditing practices interact with governance structures, institutional capacities, and policy frameworks, assessing alignment with international standards including INTOSAI guidelines and ISO 14001. Findings reveal that Morocco’s experience reflects systemic challenges common to many developing economies: while environmental auditing has become institutionalized, its impact remains constrained by structural barriers. The critically low implementation rate of audit recommendations (16%) serves as a key indicator of systemic weaknesses in the environmental governance system. Through comparative analysis with international cases (Japan, Brazil, South Korea), the study identifies successful leverage points—including binding follow-up mechanisms, integrated monitoring systems, and performance-based incentives—that transcend national contexts. Theoretically, this research contributes to environmental systems literature by reframing auditing as both a technical tool and a governance mechanism operating within complex socio-ecological systems. Practically, it proposes a transferable framework for bridging the diagnosis-implementation divide, with specific interventions including specialized audit units, ISO 14001 integration in public procurement, open data dashboards, and differentiated municipal support strategies. These findings offer valuable insights for policymakers and practitioners seeking to enhance environmental decision-making systems and strengthen accountability mechanisms in comparable contexts worldwide.