ROLE OF ENVIRONMENTAL AUDIT IN THE MODERN ENTERPRISE

Integration of environmental policy objectives in middle of economic activities involves changing patterns of production and consumption. This change can be done by regulations, taxation, judicial decisions, demands from public etc. Environmental audit represents a stage in the voluntary diagram of management and environmental auditing, based on a harmonized EU scheme called EMAS (Eco-Management and Audit Scheme). This paper aims to analyze, in the context of European Union new environmental legislation, the appropriateness of adopting the environmental audit concept in economic practice of enterprises, seeking the economic and social benefits related to.