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Objective: The present study sought to analyze the opportunities and challenges of environmental auditing in organizations. Methodology: The research adopted an exploratory and descriptive approach to investigate the perceptions of fifteen managers regarding environmental auditing in a specific municipality in Brazil. Using qualitative methods, such as in-depth interviews, the interviews were conducted in a semi-structured manner, allowing managers to freely express their experiences and opinions on environmental auditing. The data were analyzed using the technique of discourse analysis. Results and data analysis: Most managers see auditing as crucial to promote responsible environmental management, identify improvements and ensure legal compliance. However, they face significant challenges, such as the complexity of environmental regulations and implementation costs. These challenges require ongoing efforts to stay up-to-date and allocate adequate resources. Managers recognize legal compliance as essential to avoid penalties and protect the company's reputation. Conclusion: The research offers theoretical and practical subsidies to organizations interested in strengthening their environmental practices, highlighting the importance of developing effective strategies and implementing sustainable practices.
Ferreira et al. (Tue,) studied this question.