ENVIRONMENTAL AUDIT IN THE ENTERPRISE MANAGEMENT SYSTEM

Abstract

The purpose of the article is to study the organizational and methodological principles of conducting an environmental audit in order to develop directions for increasing the effectiveness of the environmental management system at the enterprise. The relevance of conducting an environmental audit as a component of the enterprise's environmental management system is determined. The important role of organizing an environmental audit and determining existing environmental risks in the company's activities is indicated. The historical aspects of the formation of environmental audit are highlighted. The description of the environmental management system (EMAS) and the specific features of its activity are given. The regulatory and legal framework, which is guided by the auditor when conducting an audit, is defined. The purpose and tasks of conducting an environmental audit are revealed. The functions of environmental audit are defined. The essence of mandatory and voluntary environmental audit is considered. The types of environmental audit are characterized from the point of view of the purposes of its implementation: verification of compliance with legal requirements, audit within the scope of environmental insurance, audit during the passage of environmental certification, audit for the purpose of investment evaluation, audit of enterprises that cause damage to the environment. The requirements for an environmental audit are determined (independence, comprehensiveness, documentation, practical orientation) and the characteristics of the principles of its conduct are given. The peculiarities of the formation of an information array for conducting an environmental audit, which is grouped by the components of sustainable development (economic, ecological and social), are highlighted. The stages of the audit of the environmental sphere of the enterprise's activity have been established (preparatory, main, final). Emphasis is placed on drawing up an audit opinion, which provides the results of an audit on the compliance of the enterprise's environmental policy with current legislation and other issues that provide information on the effectiveness of the environmental activities of the business entity. Environmental audit methods used by auditors during an environmental audit are specified. The advantages provided to the business entity by conducting an environmental audit are determined.