“Bridging the diagnosis implementation gap in environmental auditing through a systems perspective from Morocco”
Published in Sustainability
Environmental auditing is widely used to evaluate how governments manage environmental policies and resources. In theory, audits help identify environmental problems and propose recommendations to improve sustainability governance. However, in practice, the impact of environmental auditing often remains limited because recommendations are not always implemented.
This research explores the gap between diagnosis and implementation in environmental auditing using Morocco as a case study. By analyzing official audit reports and environmental policy documents, the study examines how auditing interacts with governance structures, institutional capacities, and environmental data systems.
The findings reveal that although environmental auditing has become institutionalized in Morocco, its transformative potential is constrained by structural barriers. One key indicator of this challenge is the low implementation rate of audit recommendations, estimated at around 16%, which highlights a significant governance gap.
Through comparative insights from international experiences such as Japan, Brazil, and South Korea, the study identifies factors that can improve the effectiveness of environmental auditing. These include stronger follow-up mechanisms, integrated environmental monitoring systems, and performance-based policy incentives.
Ultimately, the research argues that environmental auditing should not be viewed only as a technical assessment tool but as part of a broader governance system. Strengthening the link between audit findings and policy implementation is essential for improving environmental decision-making and advancing sustainable development, particularly in developing countries facing similar institutional challenges.
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