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.