A Study on the Management and Auditing of Environmental Information
Author:
Assistant Ionel-Alin IENCIU, Ph. D.; Univ. prof. Dumitru MATIŞ, Ph. D.; Lecturer Adrian GROŞANU, Ph. D.
JEL:
M42, M49
DOI:
Keywords:
environmental reporting, environmental issues, corporate governance, environmental management, financial audit, environmental audit
Abstract:
Widespread use of environmental reports for a variety of purposes raises the question of objectivity of environmental information, objectivity which can be checked through the audit process. The study is a theoretical approach which highlights how information regarding environmental impact is controlled and audited. In the first part is presented environmental management through corporate governance and environmental management systems, and in the second part is reflected the audit of environmental information through financial and environmental audit. The authors concluded that environmental audit with financial audit are the basic pillars ensuring an accurate image of the environmental impact through an entity. \r\n