| Autor: |
Florian Colceag, Cornelia Dascălu, Camelia Iuliana Lungu, Chirața Caraiani |
| Rok vydání: |
2020 |
| Předmět: |
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| Popis: |
The niche of a narrow literature in the field inspires the core objective of this chapter which is to develop a coherent and eco-efficient outline for environmental audit in an integrated audit management system. The research paradigm is based on the stakeholder theory refined with Hart's vision of the entity based on natural resources in order to recognize the natural environment as the main stakeholder of any entity. The revision of the literature enables ascertaining the determining factors for an environmental audit integrated in the audit management system. The result is built on the management component of the continuous improvement and creates knowledge for a way of action to implement an environmental management system and environmental auditing and implicitly, to react to social corporate responsibility. Future researches regard the increase the auditor's role in integrating various areas of the sustainability reports. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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