ABSTRACT

This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book is based on the results of a four-year investigation into environmental auditing (EA) in UK local government. It presents a strategic framework for EA process. It addresses the issues of EA process, such as, individual motivation, corporate commitment, management mechanisms and organizational change. Much of the work that has been produced about EA to date has fallen into two main categories. Firstly, there are those studies that have examined current practice in a limited number of cases and on the basis of this have propounded a range of advice. Secondly, and much less obviously, there have been some studies on the philosophy and institutional agenda of auditing. Institutional agenda refers to the political scene both within and outside of local authorities, the influence of global, European and national policies and guidance, and the organizational and community setting for the audit.