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.

Citation

Hillary, R. (1995), "Developments in environmental auditing", Managerial Auditing Journal, Vol. 10 No. 8, pp. 34-39. https://doi.org/10.1108/02686909510093606