IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2008i10p8.html
   My bibliography  Save this article

Approaches Of Environmental Information Audit In Annual Reports

Author

Listed:
  • Leontina BeÅ£ianu
  • Iuliana Georgescu

Abstract

Accountants and auditors have traditionally not been associated with the conservation or environmental movement. However, as providers of information, reports, and assurance on which business and government decision are frequently based, they have increasingly been drawn into the environmental arena. The influence of accountants and auditors comes from their access to financial and performance information. They analyze report and communicate information on which decisions are based and performance is evaluated. They can encourage greater transparency and informed decision about the application of resources and the impact of activities on environmental outcomes without distorting existing accounting standard. Thus, in order to ensure the provision of accurate information by annual reports, it is necessary to involve the environmental audit. In this article, we approached the carrying out of environmental audit, mainly underlining its necessity and importance.

Suggested Citation

  • Leontina BeÅ£ianu & Iuliana Georgescu, 2008. "Approaches Of Environmental Information Audit In Annual Reports," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-8.
  • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:8
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1020081/08.pdf
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nicoleta DOSPINESCU, 2014. "The Public Relations Events in Promoting Brand Identity of the City," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 39-46.
    2. Sorina Geanina Stanescu & Constantin Aurelian Ionescu & Mihaela Denisa Coman, 2020. "Environmental Audit Contribution to the Evaluation and Control of Environmental Information," Book chapters-LUMEN Proceedings, in: Ioana PANAGORET & Gabriel GORGHIU (ed.), International Conference Globalization, Innovation and Development. Trends and Prospects (G.I.D.T.P.), edition 1, volume 10, chapter 23, pages 200-213, Editura Lumen.

    More about this item

    Keywords

    environmental auditing; annual report; environmental information; environmental accounting;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • Q59 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2008:i:10:p:8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.