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Environmental Audit for Environmental Improvement and Protection

Author

Listed:
  • Ljubisavljević Snežana

    (University of Kragujevac, Faculty of Economics, Republic of Serbia)

  • Ljubisavljević Luka
  • Jovanović Dejan

    (University of Kragujevac, Faculty of Economics, Republic of Serbia)

Abstract

The main purpose of this paper is to explain the ways in which environmental audit contributes to improving and preserving environmental protection, respecting the concept of sustainable development. The paper uses methods of analysis, synthesis, analogy, and continuity. Specifically, to draw conclusion about the impact of environmental audit on environmental improvement and protection, first of all, relevant and available foreign literature and practice are consulted. Research results show direct link between environmental audit requirements and protection and improvement of polluting enterprises’ environment. Practical applicability of research results consists in giving specific proposals to reduce pollution and improve environmental protection. Furthermore, the most appropriate form of environmental audit report is proposed. Originality and importance of research conducted in this study consist of proposals for introduction, implementation, control, and continuous improvement of environmental protection, through internal and external environmental audit in enterprises of the Republic of Serbia.

Suggested Citation

  • Ljubisavljević Snežana & Ljubisavljević Luka & Jovanović Dejan, 2017. "Environmental Audit for Environmental Improvement and Protection," Economic Themes, Sciendo, vol. 55(4), pages 521-538, December.
    • Handle: RePEc:vrs:ecothe:v:55:y:2017:i:4:p:521-538:n:5
    DOI: 10.1515/ethemes-2017-0029
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    References listed on IDEAS

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    More about this item

    Keywords

    environment; environmental pollution; environmental management systems; environmental audit; environmental audit report;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • K32 - Law and Economics - - Other Substantive Areas of Law - - - Energy, Environmental, Health, and Safety Law

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