Eco-auditing as a management tool in organizations
DOI:
https://doi.org/10.18041/1657-2815/libreempresa.2020v17n1.7316Keywords:
Eco-Audit, Environmental Audi, Environmental Management, Integrated Management Systems, Internal Environmental Control System, COSO, Integrated Environmental Control BoardAbstract
Traditional auditing has focused on the evaluation of financial statements and has developed criteria to audit them, however, in environmental aspects, only until now are organizations developing environmental management plans that allow them to be audited. The objective of this study is to propose what should be the structure of an Environmental Management System in Organizations, based on ethics, that contributes to the establishment of a dignified life for present and future generations. The Environmental Management System can be integrated with other systems, its evaluation requires an audit to develop steps that allow it to detect weaknesses that may arise in a timely manner, so that in this way timely corrective measures are implemented that allow the entities comply with their environmental objectives.
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