engleski

Environment and Corporations

In order to achieve a quality environment, the European Union measures of protection policy clearly indicate that enterprises should consider ecological factors in implementing their strategy and development programmes. New regulations provide for quality of products and selfregulations of the environmental management information system of the enterprise. The voluntary environmental audit (Ecoaudit) and Ecolabel and EMAS system should result in the development and improvement of the internal control system and internal reporting. The transparence value of external reporting and insufficient use quantitative methods relevant to decision-making regarding the effectivness of alternative methods of dealing with the environment is the basic thrust of this research. In the first part of the paper a microeconomic approach to the problems is expounded. The Electrolux-Zanussi case, that constitutes the second part of the paper, represents a concrete application of the theoretical positions presented in the first part.

Environment; ecology; information; reporting; audit

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