Abstract:
This study aims to explore the potential use of environmental audit as a tool to assist in the achievement of sustainable development especially in the context of
public sector where the environmental accountability, has been emphasized by the World Commission on Environment and Development (WCED) as one of the prerequisite to
achieve the goal. This study employs qualitative method to explore the issue further in the context of Malaysia, a developing country. The respondents for this study were
the public auditors, public offcers and the Members of the Legislative. The fndings clarify that environmental audit in the public sector could contribute positively to the
achievement of sustainable development goals. However, in the context of developing countries where economic development is given priority over the needs to preserve the environment, the fnding shows that the role of environmental audit is actually limited. It is merely used as a preventive measure to ensure planning and development is not signifcantly affected the environment and the society.
