A Study on Internal Environmental Audit Issues in Steel Companies—Taking Maanshan Iron & Steel Company as an Example

Abstract

With the rapid development of science and technology and the socio-economic landscape, environmental hazards are becoming increasingly serious, and environmental protection is receiving growing attention from authorities and the public. This forces all industries to re-examine their environmental management and internal sustainable development. Simultaneously, as internal auditing plays an increasingly important role and encompasses a wider range of content within enterprises, internal environmental auditing, as a new type of internal auditing and a crucial means of monitoring environmental pollution indicators and promoting sustainable development, should fully realize its functions. This article takes the steel industry, one of the most polluting industries, as an example, focusing on Ma'anshan Iron and Steel Company. After explaining the concepts of environmental auditing and internal environmental auditing, and comparing the current status of internal environmental auditing in domestic and international enterprises, it describes the current state of internal environmental auditing at Ma'anshan Iron and Steel Company, deeply analyzes the problems and causes of these issues, and proposes corresponding solutions. The article is divided into five parts: Part One introduces the research background and significance; Part Two reviews the literature; Part Three introduces relevant theories and concepts; Part Four presents a case study; Part Five analyzes the case and proposes solutions; and Part Six concludes the article.