APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS

Abstract

Accountants and auditors have traditionally not been associated with theconservation or environmental movement. However, as providers of information,reports, and assurance on which business and government decision are frequentlybased, they have increasingly been drawn into the environmental arena. The influenceof accountants and auditors comes from their access to financial and performanceinformation. They analyze report and communicate information on which decisionsare based and performance is evaluated. They can encourage greater transparencyand informed decision about the application of resources and the impact of activitieson environmental outcomes without distorting existing accounting standard. Thus, inorder to ensure the provision of accurate information by annual reports, it isnecessary to involve the environmental audit. In this article, we approached thecarrying out of environmental audit, mainly underlining its necessity and importance.environmental auditing, annual report, environmental information, environmentalaccounting