Environmental Audit as a Tool for Ensuring Sustainable Development of an Enterprise within the System of Accounting and Analytical Management

Abstract

Abstract: The evaluation of business activity increasingly extends beyond financial indicators and includes the environmental consequences of production processes and the efficiency of natural resource use. This shift in the perception of corporate performance encourages the development of new analytical tools capable of integrating ecological factors into managerial decision-making. One of such instruments is environmental auditing, which provides a systematic assessment of how enterprises manage environmental impacts and comply with sustainability principles. The purpose of this study is to determine the role of environmental audit in supporting the sustainable development of enterprises and to clarify the importance of accounting and analytical information in the process of environmental monitoring and managerial decision-making. To achieve this objective, several research methods were applied, including analytical review of scientific literature, comparative evaluation of different approaches to environmental auditing, and generalization of theoretical findings. The paper examines the interaction between accounting systems, environmental auditing procedures, and strategic management practices within enterprises. Particular attention is given to the informational value of environmental cost data and the role of accounting records in evaluating environmental performance. The analysis demonstrates that reliable accounting information regarding environmental expenditures and resource usage allows managers to identify potential ecological risks and to assess the effectiveness of environmental protection measures implemented by the enterprise. The findings indicate that the integration of environmental auditing into the management system contributes to higher transparency of economic activities and strengthens the ability of organizations to develop long-term sustainability strategies. In addition, the study highlights the growing importance of digital technologies and analytical tools that can improve environmental monitoring and support data-driven decision-making. Future research may focus on improving methodological approaches to environmental auditing and expanding the application of digital instruments in environmental control systems.