Promoting Corporate Self-Compliance: An Examination of the Debate Over Legal Protections for Environmental Audits

Abstract

This paper examines the debate over legal protection for environmental auditing. Part I outlines the fundamental elements and benefits of auditing. Part II goes on to discuss, from corporate, government, and citizen perspectives, whether legal protection is needed to promote auditing and what forms of legal protections for environmental audits currently exist. Finally, part III recommends components of an administrative or legislative program to protect environmental audits, and suggests providing reasonable assurances to the business community through a certification system, greater public access to auditing results and environmental management information, and programs and technical tools to develop environmental auditing and management practices among small businesses.

Keywords: Environmental law, business, auditing