Resumen

SOLER DEL SOL, Alfredo  y  LUIS VARONA LOPEZ, Jorge. THEORETICAL LEGAL CONSIDERATIONS ON ENVIRONMENTAL AUDITING AND THE NEED FOR ITS REGULATION IN THE CUBAN LEGAL SYSTEM. Revista Internacional CONSINTER de Direito [online]. 2022, n.15, pp.97-116.  Epub 28-Feb-2023. ISSN 2183-6396.  https://doi.org/10.19135/revista.consinter.00015.03.

“The recognition of environmental auditing as an instrument of environmental management in the Cuban legal system will favor compliance with corporate social responsibility in correspondence with the requirements of environmental protection in Cuba” is the hypothesis that is validated with the research that develops the following objectives: analyze the environmental audit, as well as its regulation in the Cuban legal system from a historical-legal and doctrinal approach; and substantiate the need for its legal organization as an instrument of environmental management. The methodology was based on a review of different doctrinal and normative sources with an analytical-synthetic approach and on the exegesis of the current norms. We start from the theoretical study of Corporate Social Responsibility; and the environmental audit and its antecedents in the national legal system to substantiate the need for its regulation as an instrument of environmental management based on the development of socially responsible companies. Also, legal theoretical bases are established for a regulation proposal of this institute, more than, as a control action, as an environment management tool. As a result, a foundation of the need to recognize the environmental audit in the Cuban legal system is achieved as an essential management instrument for the fulfillment of the social responsibility of the different economic actors under the strict observance of the environmental protection policy and regulations.

Palabras clave : environmental audit; environmental management instruments; Corporate Social Responsibility..

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