Corporative Eco-Social Responsibility through Environmental Audit
Author:
Univ. Professor PhD Cornelia DASCĂLU, Univ. Professor PhD Chiraţa CARAIANI, Univ. Lecturer PhD Gina Raluca GUŞE, Associate Professor PhD Camelia Iuliana LUNGU
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DOI:
Keywords:
environmental audit, deductive research, social and environmental accounting, Environmental Management System (EMS), Eco-Management and Audit Schema (EMAS)
Abstract:
The paper evaluates the present knowledge in the field of environmental audit, aims at circulating environmental issues within the accounting profession and it proposes an action plan for the implementation of EMS (Environmental Management System) and consequently of environmental audits, towards eco-social corporate responsibility.\r\nThe environmental audit is a voluntary activity, standardized by independent professional bodies with no regulatory power. Starting from this observation, the central features of the paper are: (1) establishing the need for regulation in the field of environmental audit; (2) reviewing of the specialized literature; and (3) the development of a framework for environmental audit missions in the context of quality management.\r\n