The Environmental Impact Reflected in the Accounting and Calculation of Costs, the Result of Auditing and Certification of Environmental Information

Keywords: environmental audit , environmental costs , eco-efficiency , environmental degradation , environmental impact , environmental policies , environmental risk


  • Mihaela Lixandru (Leasă-Lixandru), Affiliation: Valahia University of Targoviste, Romania.
Pages:  9 : 15

The environmental impact is a key factor in carrying out the activity of the economic entity, it is evaluated and reflected based on the activity of the environmental audit and it represents the foundation of the implementation and development of environmental policies at microeconomic and macroeconomic level. In this regard, the audit of environmental risks at the business economic entity level will highlight the efficiency of the management process, outlining a managerial process based on reducing the environmental footprint, while highlighting the evolution of methods from a scientific point of view by disseminating the results of the environmental audit, thus discovering improved methods that will be used in the future for environmental impact assessment and implicitly will increase the degree of the methods’ validity. The purpose of this paper is to highlight the importance of acknowledging the impact that any activity carried out by the legal entity has on the environment and to stress the need for the environmental audit at microeconomic level, as a macroeconomic basis for respecting and improving environmental policies.

JEL classification:  Q51, Q53, O10, O13