Third-Party Certifications and the Role of Auditing Policies in Sustainability
研究了欧洲农业环境认证中，农民面临多重认证时采用联合审计的益处与组织限制，强调时间安排、风险导向审计和知识工具对审计可靠性的作用，为农业可持续治理提供启示。
In the European context, the proliferation of private agrienvironmental certifications leads many farmers to become subject to increasing controls by either independent, private third-party certifying bodies or public authorities. The aim of this study is thus to explore the potential benefits of and the organizational limits to the use of combined audits when farmers are involved in multiple private certifications. Our analysis especially emphasizes the role of time structuring during the audit process, the transition from checklist toward risk-based auditing and the role of knowledge artefacts for the reliability of the audit process and the certification. Our study offers insights on the possible transformative role of auditing policies in the governance of agrienvironmental certified schemes toward more sustainability in agriculture.