Economic Themes (2017) 55 (4) 5, 521-538


Snežana Ljubisavljević, Luka Ljubisavljević, Dejan Jovanović

Abstract: Abstract: The main purpose of this paper is to explain the ways in which environmental audit contributes to improving and preserving environmental protection, respecting the concept of sustainable development. The paper uses methods of analysis, synthesis, analogy, and continuity. Specifically, to draw conclusion about the impact of environmental audit on environmental improvement and protection, first of all, relevant and available foreign literature and practice are consulted. Research results show direct link between environmental audit requirements and protection and improvement of polluting enterprises’ environment. Practical applicability of research results consists in giving specific proposals to reduce pollution and improve environmental protection. Furthermore, the most appropriate form of environmental audit report is proposed. Originality and importance of research conducted in this study consist of proposals for introduction, implementation, control, and continuous improvement of environmental protection, through internal and external environmental audit in enterprises of the Republic of Serbia.

Keywords:  environment; environmental pollution; environmental management systems; environmental audit; environmental audit report

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