A Study on Determinant Factors of Introducing a Green Office Environment in Sri Lankan Audit Firms

Purpose: This study aims to identify the factors affecting the establishment of a green office environment in Sri Lankan audit firms. It examines how occupiers (management) perceive the existing workplace environment and subsequently factors contributing towards developing a green workplace environment.
Design/ methodology/ approach: The data set was derived from a survey of 84 audit firms which were located in the Colombo district. The collected data were analyzed by using different statistical techniques.
Findings: It was found that the currently existing workplace environment in Sri Lankan audit firms was not much interested in applying the green concept. The findings of the study suggest that occupants’ awareness, stakeholder pressure, environmental proactivity are factors affecting the establishment of a green office environment. However, it was found that health benefits have no significant impact on the establishment of a green office environment.
Practical implications: Since audit firms are working in a traditional working environment, the auditors can rethink applying the green concept.
Originality/ value: Factors affecting the application of the green concept in audit firms are a contribution to the literature. Moreover, the focus is on the Sri Lankan context.