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Sürdürülebilir Kalkınma Amaçlarına Ulaşılmasında Çevre Denetimlerinin Rolü

Year 2023, Issue: 131, 543 - 570, 29.01.2024
https://doi.org/10.52836/sayistay.1390111

Abstract

Sürdürülebilir Kalkınma Amaçları (SKA’lar), dünyanın karşı karşıya kaldığı çevresel, ekonomik ve sosyal sorunlarla mücadele edilmesine yardımcı olmak üzere Birleşmiş Milletler (BM) tarafından 2015 yılında kabul edilen amaç ve hedeflerden oluşmaktadır. Yüksek denetim kurumları (YDK’lar), sürdürülebilir kalkınma için etkili, hesap verebilir, şeffaf, etkin ve kapsayıcı kurumların merkezinde yer almakta olup bireysel yetki ve görevleri çerçevesinde SKA’ları takip eder ve gözden geçirirler. Sürdürülebilir kalkınmanın
öneminin artması ile YDK’lar, çevreye ve çevre politikasına karşı rol ve sorumluluklarının farkına varmış ve çevre denetimi, YDK’ların denetim faaliyetlerinin önemli bir parçası haline dönüşmüştür. Çalışma YDK’ların çevre denetimini SKA’lar çerçevesinde ele almayı amaçlamakta olup çevre denetiminin SKA’lara nasıl katkıda bulunabileceğini incelemektedir. Bu kapsamda sürdürülebilir kalkınma ve YDK’lar arasındaki ilişkiye ilişkin literatürden, Çevre Denetimi Çalışma Grubu (Working Group of Environmental Auditing - WGEA) tarafından yayımlanan anket bulgularından ve YDK’ların denetim raporlarından yararlanarak konuya ilişkin yeni değerlendirmelerde bulunulmuştur. Çalışmada çevre denetiminin SKA’lara ulaşılmasına olumlu katkı yapabileceği, YDK’ların gözetim işlevlerini kullanarak SKA’ların uygulanması konusunda mali kaynakların etkin, etkili ve şeffaf harcanmasını teşvik edebileceği ve bu anlamda hükümetleri sorumlu tutabileceği ve
bağımsız bilgiler sağlayabileceği belirlenmiştir.

Project Number

-

References

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  • Brunelli, S., Murzakhmetova, A. ve Falivena, C. (2022). Environmental Auditing in Rural Areas: Current Patterns and Future Challenges in Central Asia. Sustainability, 14(22), 15163.
  • Chankseliani, M. ve McCowan, T. (2021). Higher Education and the Sustainable Development Goals. Higher Education, 81(1), 1–8.
  • Chiba, M. ve Katsuma, Y. (2022). The Sustainable Development Goals (SDGs) as International Norms. Içinde P. Bacon, M. Chibave F. Ponjaert (Ed.), The Sustainable Development Goals (ss. 3–12). London: Routledge.
  • Chotchoungchatchai, S., Marshall, A. I., Witthayapipopsakul, W., Panichkriangkrai, W., Patcharanarumol, W. ve Tangcharoensathien, V. (2020). Primary Health Care and Sustainable Development Goals. Bulletin of the World Health Organization, 98(11), 792–800.
  • D’Adamo, I., Gastaldi, M. ve Morone, P. (2022). Economic Sustainable Development Goals: Assessments and Perspectives in Europe. Journal of Cleaner Production, 354, 131730.
  • Del-Aguila-Arcentales, S., Alvarez-Risco, A., Jaramillo-Arévalo, M., De-la-Cruz-Diaz, M., ve Anderson-Seminario, M. de las M. (2022). Influence of Social, Environmental and Economic Sustainable Development Goals (SDGs) over Continuation of Entrepreneurship and Competitiveness. Journal of Open Innovation: Technology, Market, and Complexity, 8(2), 73.
  • Du Pisani, J. A. (2006). Sustainable Development – Historical Roots of the Concept. Environmental Sciences, 3(2), 83–96.
  • ElMassah, S. ve Mohieldin, M. (2020). Digital Transformation and Localizing the Sustainable Development Goals (SDGs). Ecological Economics, 169, 106490.
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  • Köse, H. Ö. (2022). Çevresel Sürdürülebilir Kalkınma Amaçlarının Denetimi ve INTOSAI Rehberliği. Sayıştay Dergisi, 33(126), 501–516.
  • Köse, H. Ö. (2023). Sürdürülebilir Kalkınma Amaçlarının Gerçekleştirilmesinde Birleşmiş Milletler ve INTOSAI İş Birliği. Sayıştay Dergisi, 34(130), 497–505.
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  • Loorbach, D. ve Rotmans, J. (2006). Managing Transitions for Sustainable Development. Içinde X. Olsthoorn & A. J. Wieczorek (Ed.), Understanding Industrial Transformation (C. 44, ss. 187–206). Dordrecht: Kluwer Academic Publishers.
  • Mensah, J. (2019). Sustainable Development: Meaning, History, Principles, Pillars, and Implications for Human Action: Literature Review. Cogent Social Sciences, 5(1), 1653531.
  • Monkelbaan, J. (2019). Governance for the Sustainable Development Goals. Singapore: Springer Singapore.
  • Montero, A. G. ve Le Blanc, D. (2019). The Role of External Audits in Enhancing Transparency and Accountability for the Sustainable Development Goals (United Nations, Department of Economic and Social Affairs, DESA Working Paper No. 157). New York.
  • Nabhi, U. (2023). Environmental Governance for Sustainable Development. London: Routledge India.
  • Niemenmaa, V., Tarvainen, M., Hämäläinen, S., Roland, I., Aroalho, S. ve Kesküla, K. (2021). Environmental and Climate Audits on the Rise – 10th INTOSAI WGEA Survey on Environmental Auditing. Helsinki, Finland: INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/media/117588/wgea-10th_intosai_wgea_survey_publication.pdf, Erişim: 10.9.2023.
  • Ozili, P. K. (2022). Sustainability and Sustainable Development Research Around the World. https://mpra.ub.uni-muenchen.de/115767/1/MPRA_paper_115767.pdf, Erişim: 5.10.2023.
  • Pedersen, C. S. (2018). The UN Sustainable Development Goals (SDGs) are a Great Gift to Business! Procedia CIRP, 69, 21–24.
  • Rajaguguk, B. W., Yatnaputra, I. G. B. T. ve Paulus, A. (2017). Preparing Supreme Audit Institutions for the Sustainable Development Goals. International Journal of Government Auditing, 44(2), 30–33.
  • Sari, D.A., Margules, C., Lim, H.S., Sayer, J.A., Boedhihartono, A.K., Macgregor, C.J., Dale, A.P., Poon, E. (2022). Performance Auditing to Assess the Implementation of the Sustainable Development Goals (SDGs) in Indonesia. Sustainability, 14(19), 12772.
  • Schweinfest, S. (2018). Coordinated Audits can Strengthen SAIs’ Contributions to the Sustainable Development Goals. Içinde Coordinated Audit Sustainable Development Goals, Executive Summary (s. 4). Brasilia, Brazil: The Federal Court of Accounts.
  • Servaes, J. (2017). Introduction: From MDGs to SDGs. Içinde J. Servaes (Ed.), Sustainable Development Goals in the Asian Context (C. 2, ss. 1–22). Singapore: Springer Singapore.
  • Stafford, S. L. (2006). State Adoption of Environmental Audit Initiatives. Contemporary Economic Policy, 24(1), 172–187.
  • The Federal Court of Accounts (2018). Coordinated Audit Sustainable Development Goals: Executive Summary. Brasilia: The Federal Court of Accounts. https://www.intosai.org/fileadmin/downloads/focus_areas/SDGs_and_SAIs/regions_reports_activities_sdgs/SDGs_prep_OLACEFS_coordaudit_EN.pdf, Erişim: 8.9.2023.
  • UN (2012). National Institutions for Sustainable Development - A Preliminary Review of the Institutional Literature. United Nations Department of Economic and Social Affairs. https://sustainabledevelopment.un.org/content/documents/1372Study2_final.pdf, Erişim: 10.9.2023.
  • UN (2015). Transforming our World: The 2030 Agenda for Sustainable Development. United Nations [UN]. https://sustainabledevelopment.un.org/post2015/transformingourworld/publication, Erişim: 3.9.2023.
  • UN (2023a). Do You Know All 17 SDGs?, United Nations. https://sdgs.un.org/goals, Erişim: 15.9.2023.
  • UN (2023b). Take Action for the Sustainable Development Goals. United Nations. https://www.un.org/sustainabledevelopment/sustainable-development-goals/, Erişim: 10.9.2023.
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  • UNDP (2023b). What are the Sustainable Development Goals?, https://www.undp.org/sustainable-development-goals. Erişim: 18.10.2023.
  • Walsh, P. P., Banerjee, A. ve Murphy, E. (2022). The UN 2030 Agenda for Sustainable Development. Içinde E. Murphy, A. Banerjeeve P. P. Walsh (Ed.), Partnerships and the Sustainable Development Goals (ss. 1–12). Cham: Springer International Publishing.
  • Watson, M. ve Mackay, J. (2003). Auditing for the Environment. Managerial Auditing Journal, 18(8), 625–630.
  • WCED (1987). Report of the World Commission on Environment and Development: Our common future. World Commission on Environment and Development. Oxford: Oxford University Press.
  • WGEA (2017a). 2017-2019 Work Plan. INTOSAI Working Group on Environmental Auditing [WGEA]. https://wgea.org/media/5286/the-2017-2019-intosai-wgea-workplan.pdf, Erişim: 5.9.2023.
  • WGEA (2017b). Auditing and Implementing the United Nations Sustainable Development Goals Focusing on Environmental Auditing. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/media/112856/21hguidance-on-auditing-the-2030-agenda-focusing-on-environmental-auditing-31-jan-2019-clean-ok.pdf, Erişim: 10.9.2023.
  • WGEA (2019). Environmental Audit and the Sustainable Development Goals: A Discussion Paper. INTOSAI Working Group on Environmental Auditing [WGEA]. https://wgea.org/media/113691/21h-wgea_sdgs_18-sep-2019.pdf, Erişim: 5.9.2023.
  • WGEA (2021). 10th Survey on Environmental Auditing. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/media/117587/questionnaire-10th-survey-on-environmental-auditing.pdf, Erişim: 10.9.2023.
  • WGEA (2022). INTOSAI WGEA and SAI action on SDGs 14 and 15. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/media/tcxjnlto/intosai-wgea-and-sai-action-on-sdgs-14-and-15-final-final.pdf, Erişim: 10.9.2023.
  • WGEA (2023a). About. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.wgea.org/about, Erişim: 10.9.2023.
  • WGEA (2023b). Surveys. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/publications/surveys/, Erişim: 15.9.2023.
  • WGEA (2023c). INTOSAI WGEA Audit Database. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/audit-database/, Erişim: 28.9.2023.
  • Zakari, A., Khan, I., Tan, D., Alvarado, R. ve& Dagar, V. (2022). Energy Efficiency and Sustainable Development Goals (SDGs). Energy, 239, 122365.
  • Zaralı, F. (2021). Sayıştaylar Tarafından Yürütülen BM Sürdürülebilir Kalkınma Amaçlarına İlişkin Denetimler. Sayıştay Dergisi, 32(123), 175–184.
Year 2023, Issue: 131, 543 - 570, 29.01.2024
https://doi.org/10.52836/sayistay.1390111

Abstract

Project Number

-

References

  • Başaran, F. (2007). Küresel Bir Kamu Malı Olarak Çevrenin Artan Önemi ve Sayıştay Denetimi. Sayıştay Dergisi, 18(65), 89–110.
  • Brunelli, S., Murzakhmetova, A. ve Falivena, C. (2022). Environmental Auditing in Rural Areas: Current Patterns and Future Challenges in Central Asia. Sustainability, 14(22), 15163.
  • Chankseliani, M. ve McCowan, T. (2021). Higher Education and the Sustainable Development Goals. Higher Education, 81(1), 1–8.
  • Chiba, M. ve Katsuma, Y. (2022). The Sustainable Development Goals (SDGs) as International Norms. Içinde P. Bacon, M. Chibave F. Ponjaert (Ed.), The Sustainable Development Goals (ss. 3–12). London: Routledge.
  • Chotchoungchatchai, S., Marshall, A. I., Witthayapipopsakul, W., Panichkriangkrai, W., Patcharanarumol, W. ve Tangcharoensathien, V. (2020). Primary Health Care and Sustainable Development Goals. Bulletin of the World Health Organization, 98(11), 792–800.
  • D’Adamo, I., Gastaldi, M. ve Morone, P. (2022). Economic Sustainable Development Goals: Assessments and Perspectives in Europe. Journal of Cleaner Production, 354, 131730.
  • Del-Aguila-Arcentales, S., Alvarez-Risco, A., Jaramillo-Arévalo, M., De-la-Cruz-Diaz, M., ve Anderson-Seminario, M. de las M. (2022). Influence of Social, Environmental and Economic Sustainable Development Goals (SDGs) over Continuation of Entrepreneurship and Competitiveness. Journal of Open Innovation: Technology, Market, and Complexity, 8(2), 73.
  • Du Pisani, J. A. (2006). Sustainable Development – Historical Roots of the Concept. Environmental Sciences, 3(2), 83–96.
  • ElMassah, S. ve Mohieldin, M. (2020). Digital Transformation and Localizing the Sustainable Development Goals (SDGs). Ecological Economics, 169, 106490.
  • EUROSAI (2023). UN-SAI Country-Level Collaboration on SDG Audits: Recommendations for Auditors. European Organization of Supreme Audit Institutions (EUROSAI).
  • Flint, R. W. (2007). Sustainability Manifesto. Exploring Sustainability: Getting Inside the Concept. Seattle, USA. http://www.eeeee.net/manifesto_download.pdf, Erişim: 19.10.2023.
  • Giddings, B., Hopwood, B. ve O’Brien, G. (2002). Environment, Economy and Society: Fitting Them Together into Sustainable Development. Sustainable Development, 10, 187–196.
  • IDI (2019). Are Nations Prepared for Implementation of the 2030 Agenda? Supreme Audit Institutions’ Insights and Recommendations. INTOSAI Development Initiative (IDI).
  • IDI (2020). Global SAI Stocktaking Report 2020. INTOSAI Development Initiative [IDI]. IDI (2023). Auditing the SDGs. INTOSAI Development Initiative (IDI). https://www.idi.no/work-streams/relevant-sais/auditing-sdgs, Erişim: 10.9.2023.
  • INTOSAI (2016a). ISSAI 5800 - Guide on Cooperative Audits. International Organisation of Supreme Audit Institutions [INTOSAI].
  • INTOSAI (2016b). Strategic Plan of INTOSAI 2017–2022. International Organisation of Supreme Audit Institutions [INTOSAI]. https://www.eurosai.org/en/databases/products/Strategic-Plan-of-INTOSAI-20172022/, Erişim: 10.9.2023.
  • INTOSAI (2023). Sustainable Development Goals – SDGs. International Organisation of Supreme Audit Institutions [INTOSAI]. https://www.intosai.org/focus-areas/intosaiun-sdgs/sais-a-regions, Erişim: 10.9.2023.
  • Klarin, T. (2018). The Concept of Sustainable Development: From its Beginning to the Contemporary Issues. Zagreb International Review of Economics and Business, 21(1), 67–94.
  • Köse, H. Ö. (2022). Çevresel Sürdürülebilir Kalkınma Amaçlarının Denetimi ve INTOSAI Rehberliği. Sayıştay Dergisi, 33(126), 501–516.
  • Köse, H. Ö. (2023). Sürdürülebilir Kalkınma Amaçlarının Gerçekleştirilmesinde Birleşmiş Milletler ve INTOSAI İş Birliği. Sayıştay Dergisi, 34(130), 497–505.
  • Leeuwen, S. Van. (2004). Developments in Environmental Auditing by Supreme Audit Institutions. Environmental Management, 33(2), 163–172.
  • Loorbach, D. ve Rotmans, J. (2006). Managing Transitions for Sustainable Development. Içinde X. Olsthoorn & A. J. Wieczorek (Ed.), Understanding Industrial Transformation (C. 44, ss. 187–206). Dordrecht: Kluwer Academic Publishers.
  • Mensah, J. (2019). Sustainable Development: Meaning, History, Principles, Pillars, and Implications for Human Action: Literature Review. Cogent Social Sciences, 5(1), 1653531.
  • Monkelbaan, J. (2019). Governance for the Sustainable Development Goals. Singapore: Springer Singapore.
  • Montero, A. G. ve Le Blanc, D. (2019). The Role of External Audits in Enhancing Transparency and Accountability for the Sustainable Development Goals (United Nations, Department of Economic and Social Affairs, DESA Working Paper No. 157). New York.
  • Nabhi, U. (2023). Environmental Governance for Sustainable Development. London: Routledge India.
  • Niemenmaa, V., Tarvainen, M., Hämäläinen, S., Roland, I., Aroalho, S. ve Kesküla, K. (2021). Environmental and Climate Audits on the Rise – 10th INTOSAI WGEA Survey on Environmental Auditing. Helsinki, Finland: INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/media/117588/wgea-10th_intosai_wgea_survey_publication.pdf, Erişim: 10.9.2023.
  • Ozili, P. K. (2022). Sustainability and Sustainable Development Research Around the World. https://mpra.ub.uni-muenchen.de/115767/1/MPRA_paper_115767.pdf, Erişim: 5.10.2023.
  • Pedersen, C. S. (2018). The UN Sustainable Development Goals (SDGs) are a Great Gift to Business! Procedia CIRP, 69, 21–24.
  • Rajaguguk, B. W., Yatnaputra, I. G. B. T. ve Paulus, A. (2017). Preparing Supreme Audit Institutions for the Sustainable Development Goals. International Journal of Government Auditing, 44(2), 30–33.
  • Sari, D.A., Margules, C., Lim, H.S., Sayer, J.A., Boedhihartono, A.K., Macgregor, C.J., Dale, A.P., Poon, E. (2022). Performance Auditing to Assess the Implementation of the Sustainable Development Goals (SDGs) in Indonesia. Sustainability, 14(19), 12772.
  • Schweinfest, S. (2018). Coordinated Audits can Strengthen SAIs’ Contributions to the Sustainable Development Goals. Içinde Coordinated Audit Sustainable Development Goals, Executive Summary (s. 4). Brasilia, Brazil: The Federal Court of Accounts.
  • Servaes, J. (2017). Introduction: From MDGs to SDGs. Içinde J. Servaes (Ed.), Sustainable Development Goals in the Asian Context (C. 2, ss. 1–22). Singapore: Springer Singapore.
  • Stafford, S. L. (2006). State Adoption of Environmental Audit Initiatives. Contemporary Economic Policy, 24(1), 172–187.
  • The Federal Court of Accounts (2018). Coordinated Audit Sustainable Development Goals: Executive Summary. Brasilia: The Federal Court of Accounts. https://www.intosai.org/fileadmin/downloads/focus_areas/SDGs_and_SAIs/regions_reports_activities_sdgs/SDGs_prep_OLACEFS_coordaudit_EN.pdf, Erişim: 8.9.2023.
  • UN (2012). National Institutions for Sustainable Development - A Preliminary Review of the Institutional Literature. United Nations Department of Economic and Social Affairs. https://sustainabledevelopment.un.org/content/documents/1372Study2_final.pdf, Erişim: 10.9.2023.
  • UN (2015). Transforming our World: The 2030 Agenda for Sustainable Development. United Nations [UN]. https://sustainabledevelopment.un.org/post2015/transformingourworld/publication, Erişim: 3.9.2023.
  • UN (2023a). Do You Know All 17 SDGs?, United Nations. https://sdgs.un.org/goals, Erişim: 15.9.2023.
  • UN (2023b). Take Action for the Sustainable Development Goals. United Nations. https://www.un.org/sustainabledevelopment/sustainable-development-goals/, Erişim: 10.9.2023.
  • UN (2023c). Background. United Nations. https://www.un.org/millenniumgoals/bkgd.shtml, Erişim: 3.9.2023.
  • UN (2023d). Transforming Our World: the 2030 Agenda for Sustainable Development. United Nations. https://sdgs.un.org/2030agenda, Erişim: 10.10.2023.
  • UNDP (2023a). Sustainable Development Goals, Background on the Goals. https://www.undp.org/sdg-accelerator/background-goals, Erişim: 10.9.2023.
  • UNDP (2023b). What are the Sustainable Development Goals?, https://www.undp.org/sustainable-development-goals. Erişim: 18.10.2023.
  • Walsh, P. P., Banerjee, A. ve Murphy, E. (2022). The UN 2030 Agenda for Sustainable Development. Içinde E. Murphy, A. Banerjeeve P. P. Walsh (Ed.), Partnerships and the Sustainable Development Goals (ss. 1–12). Cham: Springer International Publishing.
  • Watson, M. ve Mackay, J. (2003). Auditing for the Environment. Managerial Auditing Journal, 18(8), 625–630.
  • WCED (1987). Report of the World Commission on Environment and Development: Our common future. World Commission on Environment and Development. Oxford: Oxford University Press.
  • WGEA (2017a). 2017-2019 Work Plan. INTOSAI Working Group on Environmental Auditing [WGEA]. https://wgea.org/media/5286/the-2017-2019-intosai-wgea-workplan.pdf, Erişim: 5.9.2023.
  • WGEA (2017b). Auditing and Implementing the United Nations Sustainable Development Goals Focusing on Environmental Auditing. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/media/112856/21hguidance-on-auditing-the-2030-agenda-focusing-on-environmental-auditing-31-jan-2019-clean-ok.pdf, Erişim: 10.9.2023.
  • WGEA (2019). Environmental Audit and the Sustainable Development Goals: A Discussion Paper. INTOSAI Working Group on Environmental Auditing [WGEA]. https://wgea.org/media/113691/21h-wgea_sdgs_18-sep-2019.pdf, Erişim: 5.9.2023.
  • WGEA (2021). 10th Survey on Environmental Auditing. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/media/117587/questionnaire-10th-survey-on-environmental-auditing.pdf, Erişim: 10.9.2023.
  • WGEA (2022). INTOSAI WGEA and SAI action on SDGs 14 and 15. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/media/tcxjnlto/intosai-wgea-and-sai-action-on-sdgs-14-and-15-final-final.pdf, Erişim: 10.9.2023.
  • WGEA (2023a). About. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.wgea.org/about, Erişim: 10.9.2023.
  • WGEA (2023b). Surveys. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/publications/surveys/, Erişim: 15.9.2023.
  • WGEA (2023c). INTOSAI WGEA Audit Database. INTOSAI Working Group on Environmental Auditing [WGEA]. https://www.environmental-auditing.org/audit-database/, Erişim: 28.9.2023.
  • Zakari, A., Khan, I., Tan, D., Alvarado, R. ve& Dagar, V. (2022). Energy Efficiency and Sustainable Development Goals (SDGs). Energy, 239, 122365.
  • Zaralı, F. (2021). Sayıştaylar Tarafından Yürütülen BM Sürdürülebilir Kalkınma Amaçlarına İlişkin Denetimler. Sayıştay Dergisi, 32(123), 175–184.
There are 56 citations in total.

Details

Primary Language Turkish
Subjects Public Finance
Journal Section Research Articles
Authors

Süleyman Dikmen 0000-0002-5434-0532

Project Number -
Publication Date January 29, 2024
Submission Date November 13, 2023
Acceptance Date December 6, 2023
Published in Issue Year 2023 Issue: 131

Cite

APA Dikmen, S. (2024). Sürdürülebilir Kalkınma Amaçlarına Ulaşılmasında Çevre Denetimlerinin Rolü. Sayıştay Dergisi(131), 543-570. https://doi.org/10.52836/sayistay.1390111