A PROPOSED FRAMEWORK FOR MEASURING THE IMPACT OF INTEGRATION BETWEEN SOCIAL AND ENVIRONMENTAL AUDITING ON THE IMPROVEMENT OF INSTITUTIONAL PERFORMANCE OF INDUSTRIAL ESTABLISHMENTS IN GREAT CAIRO

Document Type : Original Article

Authors

1 The Presidency of the Council of Ministers

2 Faculty of Commerce, Ain Shams University

3 New Cairo Academy

Abstract

This study aims to identify deficiencies in the application of social and environmental auditing systems within industrial establishments and the extent of application of the principles of environmental and institutional governance in these facilities and measure the impact of integration between social and environmental audits in improving institutional performance, and setting a proposed framework to clarify the impact of this integration on improving Institutional performance and the extent of its impact on the internal control bodies of these facilities.

The study sample consisted of (384) samples divided into workers and managers of some factories and industrial institutions in Greater Cairo and officials of the Ministry of Trade and Industry and the Ministry of Environmental Affairs (A group, faculty members, and experts). This study relied on analyzing data on the descriptive analytical approach, because it is appropriate for the nature of the study, and the statistical program. (SPSS) was used to analyze statistical tests and perform the reliability and stability test to find out the extent to which the results obtained from the sample can be generalized to the study community. Then study the repetitive distribution of the phrases of the survey list, and describe the variables in terms of central tendency and dispersion, and ended with a study of the relationships between the variables to test the assumptions and reached the results of the study. The study used a set of statistical methods, including the meta St likely standard deviation to analyze the 

Main Subjects