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A quoi sert l'audit environnemental ?

Author

Listed:
  • Angèle Renaud

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'objectif de cet article est de comprendre le rôle de l'audit dans le domaine environnemental afin d'en proposer une taxonomie. A partir d'une grille d'analyse découlant des théories néo-institutionnelle et des parties prenantes, cette taxonomie est obtenue en étudiant les pratiques d'audit d'une entreprise française proactive en matière environnementale. Les résultats montrent qu'en l'absence de réglementation en matière de vérifications environnementales, l'audit peut remplir plusieurs rôles dans ce domaine : vérification de la conformité réglementaire, identification des aspects environnementaux d'un site industriel, analyse de cycle de vie d'un produit, vérification de l'efficacité du SME, audit de certification du SME, évaluation d'un rapport environnement.

Suggested Citation

  • Angèle Renaud, 2013. "A quoi sert l'audit environnemental ?," Post-Print hal-01002360, HAL.
    • Handle: RePEc:hal:journl:hal-01002360
    Note: View the original document on HAL open archive server: https://hal.science/hal-01002360
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    File URL: https://hal.science/hal-01002360/document
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    References listed on IDEAS

    as
    1. Freeman, R. Edward, 1994. "The Politics of Stakeholder Theory: Some Future Directions1," Business Ethics Quarterly, Cambridge University Press, vol. 4(4), pages 409-421, October.
    2. repec:dau:papers:123456789/595 is not listed on IDEAS
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