制造业组织可持续性审计的结构框架审查

Dharmendra Hariyani , Poonam Hariyani , Sanjeev Mishra , Milind Kumar Sharma
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引用次数: 0

摘要

在快速发展的可持续发展领域,制造系统在塑造组织的环境,社会和经济成果方面发挥着至关重要的作用。制造业组织不断努力提高其可持续发展绩效,满足利益相关者的期望。尽管作出了这些努力,但现有文献显示,在有效审计的方法和指导方针方面存在重大差距。这强调了需要一个结构化的审计系统和明确的指导方针来评估制造组织的可持续性实践。本研究综合了448项scopus索引研究的见解,提出了一个全面的审计系统或框架,包括审计前准备、现场评估和审计后报告。它为加强可持续性实践、降低风险和创造长期利益相关者价值提供了可操作的战略。该研究还强调了实时监控系统、人工智能驱动的分析和区块链等数字技术在简化审计流程、提高数据准确性和提高透明度方面的变革性作用。通过采用这些先进技术,制造企业可以更好地监控性能,将运营目标与可持续性基准保持一致,并适应新出现的挑战。未来的研究方向包括整合循环经济原则,利用先进的分析,扩大社会影响评估,以确保审计系统的发展符合可持续发展的要求,如应对可持续发展的挑战和抓住机遇。本研究解决了文献中的关键空白,并为政策制定者、行业领导者和研究人员提供了一个路线图,以推动有影响力的改进,为制造业的弹性和可持续的未来做出贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A review of the structured framework for sustainability audits in manufacturing organizations
In the rapidly evolving field of sustainability, the manufacturing system plays a vital role in shaping an organization’s environmental, social, and economic outcomes. Manufacturing organizations are continuously working to enhance their sustainability performance and meet stakeholders’ expectations. Despite these growing efforts, the existing literature reveals significant gaps in methodologies and guidelines for effective audits. This underscores the need for a structured audit system and clear guidelines to assess the sustainability practices of manufacturing organizations. Synthesizing insights from 448 Scopus-indexed studies, this study presents a comprehensive audit system or framework that encompasses pre-audit preparation, on-site evaluation, and post-audit reporting. It offers actionable strategies for enhancing sustainability practices, mitigating risks, and creating long-term stakeholder value. The study also highlights the transformative role of digital technologies, such as real-time monitoring systems, AI-driven analytics, and blockchain, in streamlining audit processes, improving data accuracy, and fostering greater transparency. By adopting these advancements, manufacturing organizations can better monitor performance, align operational goals with sustainability benchmarks, and adapt to emerging challenges. Future research directions include integrating circular economy principles, leveraging advanced analytics, and expanding social impact assessments to ensure the auditing system evolves in line with sustainability imperatives, such as addressing sustainability challenges and seizing opportunities. This study addresses critical gaps in the literature and provides a roadmap for policymakers, industry leaders, and researchers to drive impactful improvements, contributing to a resilient and sustainable future for the manufacturing sector.
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