The Opinion of the Persons Certified to Evaluate Environmental Impact Regarding Environmental Responsibility and Environmental Audit in Romania
Author:
Assistant Ionel-Alin IENCIU, Ph.D.
JEL:
M49
DOI:
Keywords:
environmental audit, certified persons, financial auditors, environmental information, Romania
Abstract:
The increase of voluntary environmental reporting within entities from developed countries has raised questions concerning the certification of the information contained in these reports. In response to these problems, environmental audit becomes increasingly more accepted in various industries. The main objective of this study is to reflect how people certified to prepare studies on environmental impact assessment see social responsibility within Romanian entities and to analyze their opinion regarding environment audit in Romania. The author conclude a weak involvement of the financial auditors from Romania in conducting environment audits, the people certified to prepare studies on environmental impact assessment considering that engineers are the most entitled in achieving environmental audit as a result of the technical knowledge they possess. However, the author believe that the involvement of the financial auditors along with engineers, physicists, biologists, ecologists and other professionals in carrying out environmental audits would be a great benefit especially when auditing financial information regarding environmental impact, such as environmental costs, environmental provisions and contingent liabilities.\r\n\r\n