Economic sciences/7
c.e.s., Rassulova N.V.
Kornieieva T.I.
DonNUET named after Tugan – Baranovskiy, Ukraine
ECOLOGICAL AUDIT IN THE CONDITIONS OF POSTINDUSTRIAL
SOCIETY
The opposition of
ideas in a global social and ecological conflict from the middle of the 60th
and to the beginning of the 80th looked the following: on the one hand, ecological movement proposed
conceptions of radical reorganization of existing society (ekosocializm,
ekoanarkhizm and other theories), on the other hand - the industrial state
denied the existence of ecological problems fully and completely, and
consequently, the necessity of some social or institutional changes. In the 80th
the situation changes significantly. There are theories of ecological
modernization of the modern social system, according to which proecological re-orientation
of the industrial society takes place inevitably, in accordance with internal
conformities of its development. These theories are supported by the state and
capital.
Postindustrial
society is a complicated system in which the industrial basis and the system of
life-support are closely interwoven. The origin and the distribution of
ekomodernization processes are connected with these reasons. Enterprises of
coal industry are not an exception. According to the information received in the
General administration of statistics in Donetsk region emissions extras of pollutant
in the atmosphere by coal mines in 2008 year made 462357,974 tons. Such a system
causes ecological risk that is inevitable and unpredictable and the consequences
of ecological catastrophes become global and affect all the society.
Postindustrial
society demands both from the people and from human relations complete
transparency, clarity, sub-control, predictability and management. Such a factor
as ecological audit must play a very important role in it. Taking into account
that the operating system of estimation of the state of natural environment
controls not more than 25-40% volume of technogenic influence. The role and value
of ecological audit are difficult to overestimate for the state ecological control
and state ecological expertise systems.
The scheme of
audit must be developed so that it includes a number of tasks, such as
verification of the conformity of the object with the ecological requirements,
estimation of efficiency of the existing system of ecological management,
estimation of risk, connected with the use and application of the subject to
special regulation of raw materials, wastes and processes.
Fundamental
purposes of ecological audit are:
- to receive of
reliable information about the activity of the enterprise in of the sphere
protecting the environment and using the nature;
- to carry out the
estimation according to the kind of activity of the enterprise to the ecological
requirements;
- to assist
enterprises in independent determination of the ecological policy and form priorities
as to the realization of preventive measures, aimed at the implementation of
ecological requirements;
- to create of
instrument realization of basic directions of regulating the activity of nature
protection and using the nature and providing of modernization;
- to integrate the
activity in the sphere of environment with economic, social and other spheres
of activity.
Currently the system
of account nature protection activity of the organization has been formed. It embraces
the following basic constituents:
- account
of expenditures of nature protection activity of the enterprise;
- account
of ecological obligations;
- accounting
of nature protection activity;
- audit
of information about nature protection activity of the organization.
General procedures
of ecological audit include carrying out the analysis of legislative and
normative acts, conversations with the employees of the object being audited,
testing; verification of documents, registers and other materials; selection
and analysis of tests. In these terms the introduction of the procedure of
ecological audit can be viewed as a pre-condition and condition for the explanation
of extension possibilities to attract investments for financing measures of
nature protection.
Thus, it is
obvious that the use of the potential of the country in the sphere of
ecological audit is directed on the development of market economy (perfection
of market relations, legislation and administration, stabilization of the ecologically
oriented market of accountant and consulting services, firms and other). Development
of the system of professional preparation of auditors (educational seminars,
informative provision), and also the increase of general public awareness of
population in this sphere needs to be improved.
Development of the system of ecological management
and ecological audit presupposes active international cooperation, information and
exchanging experience in the indicated sphere, farseeing monopolistic
situations at the market. In addition, durable sponsorship of the selected
strategy is needed from State bodies and financial structures including foreign
investments. All of these, in the end, will result in the quickest development
of steady industrial society.