Environmental Auditing for Industrial Green Transformation Governance

Yi Yao; Chloe Yunhe Feng

doi:10.62177/apemr.v3i5.1645

Authors

Yi Yao Chongqing Polytechnic University of Electronic Technology
Chloe Yunhe Feng Kent School

DOI:

https://doi.org/10.62177/apemr.v3i5.1645

Keywords:

Environmental Audit, Industrial Green Transformation, Audit Framework, Accountability, Digital Audit, Rectification

Abstract

Industrial green transformation requires environmental auditing to extend beyond the verification of isolated compliance events. Existing arrangements can identify environmental problems, yet their scope, standards, procedures and data systems are not always connected to the processes that make production greener. This article develops a transformation-oriented environmental audit framework through institutional analysis and synthesis of recent research on natural-resource accountability, corporate environmental strategy and green productivity. Five structural gaps motivate the design: fragmented audit scope, weak links between indicators and transformation outcomes, discontinuity between detection and rectification, separated departmental data, and limited use of audit results. The proposed framework contains six connected modules. These cover audit content, indicators and standards, full-process control, collaborative governance, digital infrastructure, and result application. Together, they embed environmental responsibility across strategy, investment, production, disclosure, rectification and follow-up. The framework also separates mandatory compliance from broader transformation evaluation, preserving the legal boundary of audit judgement. A four-stage implementation pathway accommodates differences in pollution intensity, technological maturity, firm capacity and regional governance. Environmental auditing can support industrial green development when evidence remains traceable, correction addresses organisational causes, and lessons constrain future decisions. However, strong accountability without technical capacity, finance or proportionate standards may induce production contraction or strategic reporting. The framework provides a bounded institutional architecture for moving from retrospective inspection towards preventive transformation governance.

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