In modern conditions of development, in conditions of limited resources, there is a need on the part of the world society, individual countries, as well as citizens of these countries to control the environmental responsibility of business aimed at its sustainable development. Thus, one of the tools for monitoring activities in terms of sustainable development is environmental audit. The article reveals the possibilities of environmental audit in modern business. The expansion of enterprises’ activities causes an increase in man-made environmental impacts, making the earth's natural resources unusable. Given the importance of such a management tool as environmental audit, there is a need to highlight certain issues related to the disclosure of the definition of “environmental audit”, the goals, objectives, requirements and functions of environmental audit of business responsibility, information provided to stakeholders regarding business environmental responsibility. We will try to address the above issues in our article.

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Environmental Audit of Business Responsibility

  • Natalia Nikiforova,
  • Olga Sergeeva,
  • Marina Gordova,
  • Tatiana Petrusevich

摘要

In modern conditions of development, in conditions of limited resources, there is a need on the part of the world society, individual countries, as well as citizens of these countries to control the environmental responsibility of business aimed at its sustainable development. Thus, one of the tools for monitoring activities in terms of sustainable development is environmental audit. The article reveals the possibilities of environmental audit in modern business. The expansion of enterprises’ activities causes an increase in man-made environmental impacts, making the earth's natural resources unusable. Given the importance of such a management tool as environmental audit, there is a need to highlight certain issues related to the disclosure of the definition of “environmental audit”, the goals, objectives, requirements and functions of environmental audit of business responsibility, information provided to stakeholders regarding business environmental responsibility. We will try to address the above issues in our article.