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An Examination of Green Auditing in Nigeria’s Construction Sector: A Study of Julius Berger Nigeria Plc

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Background of the Study
The global push for sustainable development has placed significant pressure on industries to reduce their environmental impact. Green auditing, a subset of environmental auditing, evaluates the extent to which an organization complies with environmental regulations and implements sustainable practices. It has gained prominence as a tool for promoting sustainability and mitigating the adverse environmental effects of industrial activities (Adediran et al., 2024).
The construction sector in Nigeria is a significant contributor to economic growth but also a major source of environmental degradation due to emissions, resource exploitation, and waste generation. Julius Berger Nigeria Plc, one of the largest construction companies in the country, operates at the intersection of industrial progress and environmental stewardship.
Despite increasing awareness of environmental sustainability, green auditing in Nigeria's construction sector remains underdeveloped, with limited regulatory enforcement and organizational adoption. This study explores the implementation of green auditing in Julius Berger Nigeria Plc, highlighting its role in promoting environmental sustainability within the sector.

Statement of the Problem
Nigeria’s construction sector is characterized by unsustainable practices such as excessive resource utilization, poor waste management, and high carbon emissions. Green auditing has the potential to address these issues by ensuring compliance with environmental standards and fostering sustainable practices. However, its adoption in Nigeria remains limited due to regulatory weaknesses, lack of awareness, and inadequate technical expertise.
Julius Berger Nigeria Plc, as a leading construction firm, has a unique opportunity to set benchmarks for environmental compliance and sustainability. However, the extent to which green auditing has been implemented and its effectiveness in addressing environmental challenges in the construction sector is poorly understood.

Objectives of the Study

  1. To evaluate the implementation of green auditing practices in Julius Berger Nigeria Plc.

  2. To assess the impact of green auditing on environmental sustainability in Nigeria’s construction sector.

  3. To identify challenges faced by Julius Berger Nigeria Plc in adopting green auditing practices.

Research Questions

  1. How are green auditing practices implemented in Julius Berger Nigeria Plc?

  2. What is the impact of green auditing on environmental sustainability in Nigeria’s construction sector?

  3. What challenges does Julius Berger Nigeria Plc face in adopting green auditing practices?

Research Hypotheses

  1. H₀: Green auditing practices are not effectively implemented in Julius Berger Nigeria Plc.

  2. H₀: Green auditing does not significantly impact environmental sustainability in Nigeria’s construction sector.

  3. H₀: Julius Berger Nigeria Plc does not face significant challenges in adopting green auditing practices.

Scope and Limitations of the Study
The study focuses on Julius Berger Nigeria Plc and its green auditing practices from 2023 to 2025. It examines the role of these practices in promoting environmental sustainability and the challenges encountered in their implementation. Limitations include limited access to confidential environmental audits and potential resistance from stakeholders in disclosing sensitive data.

Definitions of Terms

  • Green Auditing: The process of evaluating an organization’s adherence to environmental regulations and sustainable practices.

  • Environmental Sustainability: Responsible use and management of natural resources to ensure ecological balance for future generations.

  • Julius Berger Nigeria Plc: A leading construction company in Nigeria known for its large-scale infrastructure projects.





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