Developing a Sustainability Auditing Model in the Retail Industry

Document Type : Research Paper

Author

Associate Prof., Department of Accounting, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran.

10.22059/jibm.2025.395678.4982

Abstract

Objective
Sustainability auditing is a systematic and independent process for evaluating an organization's performance in various areas of sustainability, including environmental, social, and economic aspects. The purpose of this type of audit is to identify the organization's strengths and weaknesses in these areas, provide solutions to improve performance, and ensure compliance with legal requirements and international standards. This qualitative research aims to present a sustainability audit model in the retail industry.
 
Methodology
This study applies the Cranhelm and Gold-Kohl multiple-database method. Its participants include academic experts in auditing and accounting, as well as representatives from private-sector retail companies, selected through a theoretical sampling method. A semi-structured interview approach was employed to identify the key categories of the sustainability audit model within the retail industry. Using this method, in-depth interviews were conducted with 25 auditing and accounting experts, through which the necessary data were collected.
 
Findings
In this study, five categories (central category, individual and organizational support platforms, economic and social contexts, individual and occupational and organizational barriers, individual and organizational outcomes and consequences) and 25 concepts were extracted in the inductive coding stage. Then, conceptual refinement, pattern coding (model presentation), theoretical adaptation of the model, empirical validation and evaluation of theoretical coherence of the model and theory enrichment were described.
 
Conclusion
One of the primary reasons for the necessity of sustainability auditing in companies is its potential to identify operational inefficiencies and generate financial savings. Sustainability auditing can identify opportunities to save energy, reduce waste, and save water. By implementing changes aimed at reducing their environmental impact, companies can lower utility expenses and decrease overall operating costs. Also, sustainability auditing can help companies maintain their social license to operate. Consumers are aware of the effects of their purchasing decisions on the environment and society. By improving their sustainability practices, companies can enhance their reputation and build trust with customers, employees, and other stakeholders.

Keywords

Main Subjects

References

 
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Journal of Business Management
Volume 17, Issue 2
2025
Pages 633-668

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