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Using Third Party Auditors in Voluntary Environmental Reporting Programs

Student(s):

Kiyomi Morris

Program or Department(s):

  • Program on the Environment
  • University of Washington

Site supervisor(s):

Kate Engel

Partner(s):

  • Seattle City Light

Faculty advisor(s):

Craig Thomas Professor in the Evans School of Public Policy & Governance

Because of the lack of greenhouse gas (GHG) reporting regulations, my Capstone consisted of assessing voluntary environmental reporting program participation levels and aimed to identify whether the incorporation of third party auditors positively impacts these levels. Through experiencing an audit at my internship and researching scholarly literature, I determined the negative implications auditors bring to programs. I then developed solutions for improving auditing strategies. Extensive oversight from program management can help deter unwanted auditing inspections that discourage participation in these programs. These improvements could increase participation in GHG reporting and the accuracy of such reports for future GHG reductions.