Environmental Audit Contribution to the Evaluation and Control of Environmental Information
Abstract
The importance of environmental information at international level has contributed to the evolution of environmental reporting of economic entities, both in the annual financial statements and in special reports dedicated exclusively to environment and sustainable development. Thus, a new concept - environmental audit - emerges as an instrument for the certification and control of environmental information in accordance with legal regulations. Environmental auditing has been developed to reduce the environmental costs and recognized sanctions for industrial accidents with environmental and human impacts. The main purpose of this research is to present how the environmental audit contributes to the evaluation and the control of the environmental information, which are published by the enterprise whose activity have an significant impact about the environment. Environmental auditing is a voluntary activity, standardized by independent, non-regulatory professional bodies. The research undertaken is part of constructive, positivist research, using descriptive analysis as the main method of research. The source of the information used in this article is the study of scientific papers in the field of environmental auditing, scientific papers in the field of environmental and accounting researches regarding the environment of the normative acts, as well as other reports and communications on environmental information and the international standards applicable on environment field.
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