The Research Of The Basic Elements Of The Environmental Auditing Based On The Stakeholder Theory

The protection of Deteriorating natural environment needs effective governance way, which is the implementation of environmental auditing measures, but the its backward mode is out of touch with reality, which lead environmental auditing should not play its due role.Because of the inherent needs of environmental management and the requirements of improving the global environment, the construction of stakeholders involved in environmental auditing mode is essential; Because of the internal relationship between corporate governance and the environmental auditing, the stakeholder theory origin and the social impact caused by the environmental problems, it is feasible to build the environmental auditing theory based on the stakeholder theory.I try to build the basic elements of the environmental auditing based on the stakeholder theory. The first element is the cause of environmental auditing- stakeholders govern the environment together. Why take it as the cause? There are five reasons: the cause of government environmental auditing; the cause of the inherent environmental auditing; the cause of the public environmental auditing; lot of external stakeholders brought out stress to enterprises for environmental problems; from the point of the view of environmental economics. The great significance: it laid the foundation for build the new environmental auditing theory which can adapt to the environment auditing practice; it created conditions for the environmental auditing theory guide the environmental auditing practice better.The nature of environmental auditing based on the stakeholders theory-co governance events. Why take it as the nature of environmental auditing? There are three reasons: from the view of the property of environmental auditing; from the three types of environmental auditing activity; form the relationship of the parties involved in environmental auditing activity. The great significance: to speed up the configuration of the environmental auditing theory based on the stokehold theory; it is a great guide for the building of the environmental audit model joint participation of stakeholders.The goal of environmental auditing based on the stakeholder theory- the ultimate goal of all stakeholder groups, and the direct goal of each stakeholder group. Finally,based on the three basic elements of the environmental auditing theory based on the stakeholder theory, the author constructed the initial environmental auditing mode that stakeholders participate in. The two major characteristics of the model is the Environmental Audit Committee set up at the next Board of Auditors, composed of representatives from various stakeholder groups, and the environmental auditing hotline.