... by the generation of employment in companies which service and supply us and in our marketing activities. We use a world class expertise base in human safety to ensure the consumer safety of our products. We take great care to minimise the environmental impact of all our operations – from raw material...

... not changed, the environment is a marketing trend to which business and industry have to respond[ 2 ]. Krause[ 3 ] has found through a questionnaire designed to examine levels of environmental interest,delivered to a sample of about 300 people, that the results showed a high level of concern...

... Committees Environment Financial Statements 26 MANAGERIAL AUDITING JOURNAL 8,5 Environmental problems may result in contingent losses, and such losses must be reflected in financial statements. Environmental Issues in a Financial Audit: Which Professional Standards Apply? Janet L. Colbert and Craig...

..., Politics and the Environment" but I shall refer to it in a slightly different sequence. I shall start by discussing the energy scene, then about the environmental impact and end with the political aspects. I have chosen this subject because, from my point of view, it has the advantage that I know a little...

... that in considering the environment and environmental audit we are talking about nothing less than how mankind organises itself and, in doing so, whether the species and the planet will survive. (This is considered in more detail below.) There are however lessons to be learned from the experience of the 1970s[4...

...Roger Bade Financial institutions, banks, insurance and fund management companies are starting to use environmental audits as management tools. As more attention is given to the environment, fund managers will become anxious to monitor the environmental performance of the companies in which...

... Audit Environment Financial management Public expenditure United Kingdom ENVIRONMENTAL AUDITING: THE FOURTH " E " 7 E conomy, efficiency, effectiveness and now environmental factors. Environmental Auditing: The Fourth " E " David Dewar Managerial Auditing Journal, Vol. 6 No. 5, 1991, pp. 7-13...

... the common environment. Perhaps the best-known proponent of this view in the accounting literature is Ramanathan[7]. (3) Firms which manifest environmental leadership have enlightened management, able to respond rapidly to changing social, political and economic conditions. Jacoby[8] suggests that a firm's...

... conditions; a review of policies; and a review of practices. The issues covered in these three stages are illustrated. © MCB UP Limited 1991 Audit Environment Local government United Kingdom 14 | MANAGERIAL AUDITING JOURNAL 6,5 L ocal authorities use environmental audits as a visible tool...