(Analyzing the impact of environmental auditing on sustainability reports. (A case study

Global companies face increasing environmental challenges considering climate change and increasing pressure from governments and civil society to achieve sustainability. In this context, environmental auditing emerges as an important tool to enhance transparency and achieve environmental improvements. Unilever is one of the companies striving to improve its environmental performance, making it a model for studying the impact of environmental auditing on its sustainability. Environmental auditing helps ensure transparency and accountability in environmental reporting, which is an integral part of companies' annual reports.

This study aims to analyze the impact of environmental auditing on Unilever's environmental performance and environmental disclosure during the period from 2020 to 2023. The study focuses on three main aspects: carbon emissions, water consumption, and waste generation, and analyzes the relationship between these variables and environmental auditing. The study also explores the impact of environmental auditing on the credibility and quality of environmental disclosure in the company's sustainability reports.

Methodology: The study relied on a quantitative approach to statistical data analysis using correlation and regression tests to test hypotheses.

The study findings: showed that environmental auditing led to a significant reduction in carbon emissions and waste, while having no significant impact on water consumption. The credibility and quality of environmental disclosure in sustainability reports were also improved. The study also indicates that environmental auditing contributes significantly to improving environmental performance and transparency in disclosure, but there is a need to develop additional strategies to improve water consumption efficiency.