Journal of Food, Agriculture and Environment
Vol 11,
Issue 3&4,2013
Online ISSN: 1459-0263
Print ISSN: 1459-0255
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The environmental audit (EA) and the environmental balance sheet (EBS) in Romania
Author(s):
Ionel Bostan 1*,
Veronica Grosu 2, Elena Hlaciuc 3, Dorel Mates 2, Aurel Burciu 4, Marian Socoliuc 5, Ovidiu Bunget 2, Aura Domil 2, Maria Moraru 2, Cristian Peres 2, Bogdan Petrisor 3, Alin Dumitrescu 2, Alin Artene 4, Bogdan Andronic 6Recieved Date: 2013-06-10, Accepted Date: 2013-10-12
Abstract:Competition, competitiveness and the need for a favourable market image have compelled more and more companies to become increasingly sensitive to environmental issues. This also entailed the accounting treatment of accrued assets, thus leading to the improvement of the marketing policies and to the alleviation of the related environmental costs. The main objective of this paper is to identify those factors that are most receptive to environmental issues, within the framework of a territorial analysis of each production stage, as well as the critical control points within the business entity, aspects that can only be checked if they are reflected in the environmental balance sheet (EBS) and by means of the environmental audit (EA) procedures
Keywords:Environmental balance sheet (EBS),
“green” costs, environmental audit (EA), environmental communication, life cycle assessment (LCA)Journal: Journal of Food, Agriculture and Environment
Year: 2013
Volume: 11
Issue: 3&4
Category: Environment
Pages: 2587-2592
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