Environmental Audit Contribution to the Evaluation and Control of Environmental Information

Sorina Geanina Stanescu (geaninastanescu@yahoo.com), Constantin Aurelian Ionescu (ionescuaurelian89@gmail.com) and Mihaela Denisa Coman (cmndenisa@yahoo.com)
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Sorina Geanina Stanescu: Valahia University of Targoviste
Constantin Aurelian Ionescu: Hyperion University of Bucharest
Mihaela Denisa Coman: Valahia University of Targoviste

Chapter 23 in International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.), 2020, vol. 10, pp 200-213 from Editura Lumen

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.

Keywords: environmental auditing; environmental accounting; environmental remediation costs; environmental management system (search for similar items in EconPapers)
JEL-codes: D8 F6 I2 O1 O3 (search for similar items in EconPapers)
Date: 2020
ISBN: 978-1-910129-23-4
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:lum:prchap:10-23

DOI: 10.18662/lumproc/gidtp2018/23

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