Tóm tắt
Environmental protection and sustainable development are problems
facing both developed and developing countries. Decisions are difficult
and have far‐reaching consequences. There are problems with finite
resources, competing and conflicting demands, and hard choices. The
contribution of environmental or “green” audits in tackling
these issues and the inter‐relationship with questions of economy,
efficiency and effectiveness are addressed. The need to strengthen
information and analysis as a basis for decision taking, and to build up
an agreed and verified database on environmental issues is identified.
The contribution of accountants and auditors in environmental issues, in
partnership with other skills, is reviewed and the key requirements for
assessing environmental performance and results, and securing effective
public accountability and reporting, are discussed.
