تقييم مساهمة التدقيق البيئي في تعزيز التنمية المستدامة: دراسة على مؤسسات القطاع الخدمي
Abstract
يهدف البحث إلى دراسة أثر التدقيق البيئي في تعزيز التنمية المستدامة داخل مؤسسات القطاع الخدمي، مع التركيز على محاور التخطيط، التنفيذ، إعداد التقارير، ومتابعة التوصيات. تكتسب الدراسة أهميتها من كون التدقيق البيئي أداة استراتيجية لتحسين كفاءة استعمال الموارد، خفض التكاليف التشغيلية، تعزيز الالتزام بالمسؤولية الاجتماعية، ورفع وعي العاملين بالسلوك البيئي المسؤول، إضافةً إلى دعم التوازن بين النمو الاقتصادي والحفاظ على البيئة.، استندت الدراسة إلى عينة مكونة من 97 موظفاً ومدققاً يمثلون مختلف المؤهلات والخبرات العملية في مؤسسات القطاع الخدمي بالعراق وإقليم كردستان. تم جمع البيانات باستعمال الاستبيان الذي شمل قياس محاور التدقيق البيئي وأثرها على التنمية المستدامة، وتم التحقق من موثوقيته عبر اختبار كرونباخ ألفا.،تم تحليل البيانات باستعمال برنامج SPSS من خلال التحليل الوصفي لحساب المتوسطات والانحراف المعياري، وتحليل الارتباط (Pearson Correlation) لدراسة العلاقات بين المحاور، وتحليل الانحدار الخطي (Regression Analysis) لتحديد مدى تأثير كل محور على التنمية المستدامة، مع فحص معنوية النتائج عبر اختبار ANOVA وقيم t. ، أظهرت النتائج أن التخطيط البيئي، إعداد التقارير الدقيقة، وتنفيذ عملية التدقيق مع متابعة التوصيات والإجراءات التصحيحيّة يسهم بشكل فعال في تعزيز التنمية المستدامة، كما يرفع مستوى الشفافيّة والكفاءة المؤسسيّة. توصي الدراسة بضرورة دمج هذه المحاور ضمن استراتيجيات مؤسسات القطاع الخدمي لتحقيق استدامة بيئية واجتماعيّة بيئيّة.
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2026-07-09
