ENVIRONMENTAL AUDITING – AN ORGANIZATION MANAGEMENT TOOL

Abstract

The most types of economic activities affect environment. That’s why, the effects of this connection have amplified in the last years and became a question of major public concern. As a target for the European Union, sustainable development enshrined in its treaties since 1997 but the first strategy was adopted in 2001, revised in 2006 and the last in 2009. Since 2001, the strategy set out measures on how to face the challenges of sustainable development and reaffirming the main aim of a permanent improvement in the life and health of peoples while prosperity, environmental protection and social cohesion are ensuring. Therefore, the Community Eco-Management and Audit Scheme (EMAS) has been set up at the EU level as a management tool that allows the voluntary participation of organizations carrying out activities with an impact on the environment, in order to further improve environmental performance. This paper presents the role and benefits of conducting environmental auditing in organizations as part of this management system, but also the influence of this community management scheme on the EU policies on sustainable development.