AUDIT AND ENVIROMENTAL DISCLOSURE: A HISTORIC OF BRAZILIAN, AMERICAN EUROPEAN LAW OF RULES

Abstract

This article objective is to make a reflection on the major issues of environmental auditing, developed based on the law related to environmental protection, as well as the disclosure of environmental information within the Brazilian, American and European realities. Besides the fiscal apparatus, the aspect of disclosure is important since it serves as a tool of accountability to various stakeholders. This is an exploratory and descriptive research, based on bibliographic revision. The main findings indicate that: (a) the environmental audit is both a mandatory and voluntary, both in Brazil and internationally, with specific legislation about it, (b) in its operations, environmental auditing can ensure the responsible use of natural resources, preventing accidents due to the induction environmental compliance, (c) in the international context it was noted that the United States and European countries are in a process of modifying its policies to give greater protection against environmental attack. Moreover, it also noted that there was a significant set of environmental standard aimed the disclosure, developing financial statements, allowing for accountability to society as a whole.