The role of environmental auditing in reducing greenhouse gas emissions: an applied study in the Central Oil Company

Abstract

The study aimed to analyze and evaluate the role of environmental auditing in supporting sustainability reports to reduce the negative effects of oil companies’ gas emissions. This is because environmental auditing has an important role in reducing the risks resulting from oil companies through their compliance with government laws and legislation and global guidelines issued by the authorities concerned with sustainability in the oil and gas sector. The research community of Iraqi oil and gas companies. The research sample is the Central Oil Company for the period 2018-2020. The study concluded that the measures taken by the company to reduce carbon dioxide emissions were weak, as it was noted that their quantity had increased even though it was among the Iraqi environmental determinants. The reason was due to the impact of fuel combustion processes from refining furnaces, boilers, and other industrial activities. The weak measures taken by the company to reduce methane emissions and their exceeding the permissible Iraqi environmental limits. The study recommended the need for the Middle Oil Company to take appropriate measures to reduce carbon dioxide emissions associated with the company’s operations because of its harmful environmental effects on the climate and society. It also recommended the need for the Middle Oil Company to implement a good and successful environmental management system through a plan to monitor environmental pollutants resulting from operational and production