Auditing ekologiczny kompleksowym narzędziem zarządzania i kontroli zewnętrznej działalności gospodarczej
Environmental Auditing as a Complex Tool of Management and External Control of Businesses
Omówiono pojęcie "auditingu ekologicznego", przesłanki jego powstania wraz z aspektami prawnymi i finansowymi, sprecyzowano jego zakres, typy i formy oraz określono jego jakość.
The environmental auditing has been developed on the basis of environmental orientation of enterprises. The increase in its popularity results from the establishment of legal regulations concerning the environmental problems, and from the pressure of financial institutions. The environmental auditing is a tool enabling complex evaluation of economic activities as regards their interactions with the natural environment according to the settled criteria It can be used for the needs of both state-owned institutions and private firms. The answer to the rising demand for the environmental auditing is the increasingly wide offer of consulting and auditing firms which include environmental analyses in their services. At present the process of unification and standardization of the environmental auditing practice is carried on which, as expected, should bring about an increase in its effectiveness as a tool of management and external control. (original abstract)
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