气候变化领域集成服务门户(CCPortal): The role of supreme audit institutions in energy accountability in EU countries

CCPortal

DOI	10.1016/j.enpol.2021.112413
	The role of supreme audit institutions in energy accountability in EU countries
	Sułkowski Ł.; Dobrowolski Z.
发表日期	2021
ISSN	03014215
卷号	156
英文摘要	The implementation of all the United Nations Sustainable Development Goals (SDGs) requires sustainable energy production and consumption; hence the issue of energy accountability is vital. There are several studies on the activities of supreme audit institutions (SAIs); however, the research question - what is the role of SAIs in energy accountability is still without an answer. Meanwhile, SAIs, as critical public auditors have to evaluate how do governments deal with energy issues, helping not only spend money sparingly but also in an accountable manner. Based on review the audit reports of 13 from 27 SAIs from the European Member States, we argue that the SAIs strive to maximise public usefulness through ex-post audits mainly focused domestically. This audit approach is not sufficient to strengthen energy accountability in the whole European Union. The process of energy accountability has a supranational character with numerous variables. We offer the potentially radical conclusion and suggestion, that SAIs are not ready for being evaluator in supranational scale, and that they should change their current audit strategies taking more substantial involvement in energy accountability. © 2021 The Authors
关键词	Accountability Energy External auditing Supreme audit institution Sustainability
英文关键词	Accountability; Energy; Energy productions; Energy-consumption; EU countries; External auditing; Production and consumption; Supreme audit institution; Sustainable energy; United Nations; Sustainable development; demand-side management; energy market; energy planning; European Union; sustainability; Sustainable Development Goal; Europe
语种	英语
来源期刊	Energy Policy
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/205360
作者单位	Institute of Public Affairs, Jagiellonian University, Poland
推荐引用方式 GB/T 7714	Sułkowski Ł.,Dobrowolski Z.. The role of supreme audit institutions in energy accountability in EU countries[J],2021,156.
APA	Sułkowski Ł.,&Dobrowolski Z..(2021).The role of supreme audit institutions in energy accountability in EU countries.Energy Policy,156.
MLA	Sułkowski Ł.,et al."The role of supreme audit institutions in energy accountability in EU countries".Energy Policy 156(2021).