Particularities and requirements of environmental management and audit
Author:
university professor, PhD. Neculai TABĂRĂ, PhD student Florian Marcel NUŢĂ
JEL:
DOI:
Keywords:
audit, environment, pollution, conformity, management, financial audit
Abstract:
The environmental audit is defined as the process for systematic and documented revirew, of obtaining and objective assessment of the audit evidences. With their help it is determined if the environmental activities, the events, conditions, managements systems or information are conform with the audit criteria and to communicate the results of this process to the client. The environmental risk identification, monitoring and diminishing are essentially influenced by the respective audit.\r\n\r\nBy the objective checking and asssessment of the environmental state of the company, the audit brings a series of benefits which contributes to the development and consolidation of a competitive advantage in the environment protection area. This advantage refers to the btaining of some priviledged reports with the social, commercial and governmental partners. The company benefits of a favorable public image and of the lack of the conflictual reports with the environmental organisations and with the local community; it has the possibility to promote some products which are not in conflict with the environment standars the other partners are in line with; it does not risk negative governmental enviromental ratings, fees and penalities, having at the same time higher possibilities to obtain some governmental contracts. \r\n\r\nIn essence, demonstrating the environmental reponsibility is favorable to the activity performance amd to obtaining the global performance of a company by organising the environmental audit. This audit is performed considering norms and standards which are accepted at the international level (EMAS, ISO 14001) which state principles and rules applicable according to the organisation nature and to the structures for environment monitoring and protection.