Environmental Auditing Practices: Understanding the Flow between Two Malaysian Local Governments

In 2015, the United Nation Sustainable Development Goals (SDGs) issued 17 initiatives comprising environmental, social and economic initiatives. It leads to implementation environmental auditing practices (INTOSAI, 2006). However, there is no one process for of practices. The purpose this study highlight flow (EAP) in two Malaysian Local Governments (MLG). This used an interpretative qualitative from Governments. analysed 272 documents which comprise transcribed interviews, regulatory document notes observations concludes that EAP more dynamic ALPHA than BETA. due composition audit determining objectives EAP. showed adoption ISO 14001, standard managing program may ease operation programs. data mainly derived between 2017 2019. Due recent changes environment, have differences. findings perhaps give outlines other organization. further research explore effectiveness MLGs how shaped character organizations.