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Role of environmental audit in the modern enterprise

Author

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  • Mihaela UNGUREANU

    () (“ALEXANDRU IOAN CUZA” UNIVERSITY OF IASI)

Abstract

Integration of environmental policy objectives in middle of economic activities involves changing patterns of production and consumption. This change can be done by regulations, taxation, judicial decisions, demands from public etc. Environmental audit represents a stage in the voluntary diagram of management and environmental auditing, based on a harmonized EU scheme called EMAS (Eco-Management and Audit Scheme). This paper aims to analyze, in the context of European Union new environmental legislation, the appropriateness of adopting the environmental audit concept in economic practice of enterprises, seeking the economic and social benefits related to.

Suggested Citation

  • Mihaela UNGUREANU, 2012. "Role of environmental audit in the modern enterprise," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 88-95, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:88-95
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_012.pdf
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    More about this item

    Keywords

    environmental audit; EMS; performance; environmental report;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects
    • 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

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