Developments in environmental auditing
Abstract
Reviews European Union environmental policy and explores the shift from “command and control” legislation to market‐based instruments. Traces the political development of one market‐based instrument, the eco‐management and audit scheme (EMAS). Gives an overview of how the elements of EMAS apply to industrial organizations and what requirement they need to achieve to be successfully registered on the scheme. Discusses the relationship between EMAS and national and international environmental management system standards and explores the roles of the European Commission and Member States. Highlights examples to illustrate the difficulties companies experience when applying EMAS environmental policy requirements.
Keywords
Citation
Hillary, R. (1995), "Developments in environmental auditing", Managerial Auditing Journal, Vol. 10 No. 8, pp. 34-39. https://doi.org/10.1108/02686909510093606
Publisher
:MCB UP Ltd
Copyright © 1995, MCB UP Limited