Voluntary environmental audit: reflections on influences in the strategic planning process of organizations

Abstract

This study aims to investigate the influence of voluntary environmental auditing on companies' strategic planning. The methodology used consisted of bibliographic and documentary research, with a qualitative approach, to identify the main factors capable of influencing the development of strategies by managers. This research is justified by the growing awareness of society about social and environmental issues, which influence the formulation of policies and transparent actions by managers. Strategic planning includes defining objectives and goals to be achieved, including those of a socio-environmental nature, and should employ modern management tools to ensure competitive advantage. The results indicate that voluntary environmental audits would strengthen corporate social responsibility, governance, and the implementation of control measures, resulting in the improvement of the decision-making process and the definition of strategic objectives.