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Environmental Audit Contribution to the Evaluation and Control of Environmental Information

In: International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.)

Author

Listed:
  • Sorina Geanina Stanescu

    (Valahia University of Targoviste)

  • Constantin Aurelian Ionescu

    (Hyperion University of Bucharest)

  • Mihaela Denisa Coman

    (Valahia University of Targoviste)

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.

Suggested Citation

  • Sorina Geanina Stanescu & Constantin Aurelian Ionescu & Mihaela Denisa Coman, 2020. "Environmental Audit Contribution to the Evaluation and Control of Environmental Information," Book chapters-LUMEN Proceedings, in: Ioana PANAGORET & Gabriel GORGHIU (ed.), International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.), edition 1, volume 10, chapter 23, pages 200-213, Editura Lumen.
    • Handle: RePEc:lum:prchap:10-23
    DOI: https://doi.org/10.18662/lumproc/gidtp2018/23
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    References listed on IDEAS

    as
    1. P. De Moor & I. De Beelde, 2005. "Environmental Auditing and the Role of the Accountancy Profession: A Literature Review," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 05/303, Ghent University, Faculty of Economics and Business Administration.
    2. Alin Ionel Ienciu & Vasile Daniel Cardos & Victor Octavian Muller, 2010. "Instruments That Are Needed To Ensure The Credibility Of Environmental Dislcosure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 522-527, July.
    3. Maria RADU, 2012. "Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 112-130, March.
    4. Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria JoldoÅŸ (Udrea), 2011. "Environmental Audit, A Possible Source Of Information For Financial Auditors," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-7.
    5. Leontina Beţianu & Iuliana Georgescu, 2008. "Approaches Of Environmental Information Audit In Annual Reports," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-8.
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    Cited by:

    1. Eman Ahmad Al Hanini, 2021. "Does the Environmental Internal Audit Impact the Achieving of Sustainable Development in Industrial Companies Listed on the Amman Stock Exchange?," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(3), pages 220-229, May.

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    More about this item

    Keywords

    environmental auditing; environmental accounting; environmental remediation costs; environmental management system;
    All these keywords.

    JEL classification:

    • F6 - International Economics - - Economic Impacts of Globalization
    • O1 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • I2 - Health, Education, and Welfare - - Education
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty

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