ENVIRONMENTAL AUDIT, MONITORING, SUPERVISION AND CONTROL
As a result of studying this chapter, the student must:
• the concept and objectives of environmental auditing;
• verifiable issues in conducting environmental audits;
• how to creatively use foreign experience;
• the procedure for conducting state environmental monitoring;
• Legal regulation of state environmental supervision (control), public environmental control, industrial environmental control
be able to
• analyze the materials of the conducted environmental audit;
• formulate questions for audit by auditors;
• correctly apply legal terminology;
• Analyze the experience of other states in the field of environmental auditing;
• Define the goals and objectives of environmental monitoring;
• develop work directions for all types of environmental monitoring;
• perform legally significant actions in strict accordance with the current environmental and environmental law;
• work with legal acts and materials provided for environmental auditing and environmental control, with documents against the results of the audit or environmental control;
• drawing up documents for the protection of environmental rights and freedoms, as well as for all nature users.
Concept and objectives of environmental auditing
A environmental audit is considered to be relatively new, but rather effective element of the organizational and legal mechanism of nature management and environmental protection, which is understood as an independent, comprehensive, documented assessment of the entity's compliance with economic and other activities requirements , including regulations and regulatory documents, in the field of environmental management and environmental protection, the requirements of international standards and the preparation of recommendations for improving such activities.
Environmental audit is considered as a kind of control, the results of which are presented only to its customer and may indicate environmental safety (or danger!) of the enterprise, on compliance with environmental requirements, serve as a basis for advertising products and increasing the investment attractiveness of the enterprise (or vice versa). Practice shows the difference between environmental audit and audit and environmental review.
The company sees in the environmental audit, first of all, a qualified analysis and an independent, objective, non-departmental inspection of the company's activities by authorized persons, inspection of the existing facility in its current state, unlike the pre-project and project documentation subject to state environmental review, which assesses the future.
Currently, the legal regulation of environmental auditing at the level of the United States is carried out by the Federal Law "On Environmental Protection", the US Civil Code (regarding the conclusion of relevant agreements on voluntary environmental auditing). Legal regulation of environmental auditing is provided for in the legislation of some US entities.
From the regulatory legal acts that regulate the licensing of audit and other types of activities, it is possible to draw conclusions on the conduct of environmental audits in the transport and road complex, in the prevention and elimination of emergencies and insurance of liability for damage in the event of an accident at a hazardous production facility, in subsoil use, forest use, water use.
The environmental audit is conducted on the basis of a contract concluded between an economic entity and an audit organization, an auditor who conducts business without forming a legal entity. An audit organization, an auditor who conducts an entrepreneurial activity without the formation of a legal entity, has the right to engage, on a contractual basis, other organizations with certified environmental auditors on a contractual basis.
The result of the environmental audit is the conclusion - a legal document containing the results of the audit of the business entity and other information in accordance with the terms of the agreement concluded between the business entity and the environmental audit organization, the auditor performing entrepreneurial activities without the formation of a legal entity.
The data of the independent environmental audit will be requested by the International Development Bank and other foreign economic structures when granting loans, concluding contracts for export-import, purchase and sale of manufactured products and organizing other forms of international economic and environmental cooperation.
Practical positive results of state encouragement of environmental audit demonstrate, what can make the state, society, entrepreneurs for environmental management and environmental protection, what is antagonism and what is the interaction of economy and ecology.
The practice is to decide the fate of federal and regional environmental programs, the role of environmental auditing in them, as well as the state and prospects for the functioning of the entire organizational, legal and economic mechanism of nature management and environmental protection, which does not yet fully justify the market hopes and intentions of the initiators reforms in this direction: the replacement or weakening of administrative and legal methods should be filled with organizational and economic methods, be participants in public relations to environmental management and adequate protection of the environment.
An audit of compliance of an enterprise's activities with environmental protection and environmental management requirements may include the following analysis objectives:
• Audit of documents for the right to use land, water, forests, subsoil and fulfill the requirements of rational land use and protection of lands, waters, forests, subsoil, air;
• Audit of compliance by the nature user with the terms of licenses and contracts, including complex nature management;
• Audit of compliance with legal requirements of owners, landlords, public authorities and local self-government and fulfillment of obligations assumed.
In the current legislation, cases of compulsory environmental audit have not been established. At the same time, the relevant condition can be included in loan agreements as a prerequisite for obtaining a bank loan and investment agreements to justify investment projects and programs.
The audit of compliance of the enterprise with the requirements of ensuring the technogenic and environmental safety of the enterprise can be carried out for analysis purposes:
• design documentation and the conclusion of the state environmental review;
• Security declarations, conclusions of its expertise, compliance of the enterprise with the provisions of the declaration and rules for registration of objects;
• Certificates of conformity of the products (works, services) and the manufacturer's declaration of compliance with the requirements of legislation and standards
• Security declarations of a natural facility, a defense facility, a nuclear and radiation facility, nuclear and radiation safety at radiological facilities.
In a number of US entities, an environmental impact assessment of economic and other activities is implemented with the help of an environmental audit, in the course of which, and as a result, unitary enterprises are required to submit annual environmental audits to the environmental authorities of the US entity. After passing and studying the conclusions of the environmental audit, the executive bodies of the subject of the US issue recommendations on the elimination of identified violations and further development of the enterprise.
The objectives of environmental audit include:
• an assessment of the environmental safety of materials, substances, technologies, equipment, industrial facilities and industrial facilities;
• belonging of state unitary enterprises following the results of environmental audit to one of the classes of environmental hazard;
• environmental counseling;
• conducting surveys to identify degraded and contaminated land for their conservation and rehabilitation;
• an assessment of past environmental damage;
• advising on the resolution of land and other disputes related to the use of nature.
It is important that an environmental audit can be carried out after the expiration of the positive conclusion of the state environmental review in order to identify the consideration of its comments and proposals and to detect altered or new design materials, and when preparing insurance contracts to identify environmental and other risks, forecast insurance cases in accordance with Federal Law No. 307-FZ of 30.12.2008 "On Auditing Activities".Often, environmental audits check the financial aspects of the company's environmental activities - the nature (material consumption) of the products and material return, the consideration of environmental obligations, the completeness and timeliness of payment of environmental payments and taxes to federal, regional and local budgets. In some parts of the United States, compulsory environmental auditing of industrial, municipal and transport enterprises is envisaged as an environmental activity, laws on environmental auditing have been adopted; in a number of cases related to other spheres, laws contain norms on environmental auditing.
An initiative environmental audit is conducted by an environmental audit organization, an auditor who conducts entrepreneurial activities without forming a legal entity, upon the decision of the economic entity. An obligatory ecological audit is carried out by an environmental audit organization by decision of the state authorities.
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