ENVIRONMENTAL AUDITING PROCESS - PART OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

Oana Raluca Ivan and Alina Putan

Revista Economica, 2012, vol. Supplement, issue 4, 369-378

Abstract: At the end of the 1960s organization world wide became aware of the disclosures necessity of social and environmental information about their activity. So in the beginning of 1970s companies provided the first publication of their environmental and social reporting and along come the need to audit this reporting process, although much later chronologically speaking. After an introduction to the concept, this paper focuses on the similarities and differences between different forms of environmental audit moreover on its impact on the companies accountability in presenting the results of such audits. In view of this background, it is the aim of this paper to analyze the development of environmental audits, its current state and the implication on the social responsibility of organization that provides it.

Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://economice.ulbsibiu.ro/revista.economica/arc ... nte/Volume4-2012.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:supplement:y:2012:i:4:p:369-378

Access Statistics for this article

More articles in Revista Economica from Lucian Blaga University of Sibiu, Faculty of Economic Sciences Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No.17, postal code 550324, Sibiu, Romania. Contact information at EDIRC.
Bibliographic data for series maintained by Eduard Alexandru Stoica ().