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Title | The evolution of environmental auditing in Ukraine |
Authors |
Ruban, A.
|
ORCID | |
Keywords |
environmental policy екологічна політика экологическая политика natural resources природні ресурси природные ресурсы environmental issues екологічні проблеми экологические проблемы environmental auditing екологічний аудит экологический аудит |
Type | Conference Papers |
Date of Issue | 2014 |
URI | http://essuir.sumdu.edu.ua/handle/123456789/36285 |
Publisher | Sumy State University |
License | |
Citation | Ruban, A. The evolution of environmental auditing in Ukraine [Текст] / A. Ruban // Economics for Ecology : матеріали XX Міжнародної наукової конференції, м. Суми, 6-9 травня 2014 р. / Редкол.: Д.О. Смоленніков, Л.А. Кулик. - Суми : СумДУ, 2014. - P. 116-118. |
Abstract |
Environmental policy shapes the future tendencies and ways of the regulation and govern environmental issues. According to McCormick environmental policy is defined as “any action deliberately taken to manage human activities with a view to prevent, reduce, or mitigate harmful effects on nature and natural resources, and ensure that man-made changed to the environment do not have harmful effects on humans” (McCormick 2001:21). To realize and regulate these activities different instruments of environmental policy have evolved and used around the world. Policy instruments are seen as “a set of techniques used by the executive power of a country to implement its policies” (Ryden and Karlsson 2012). Environmental auditing is one of such tools, which was developed in the 1970s in North America, “as management tool to examine and evaluate the compliance of facilities and operations with (increasingly numerous and complex) environmental laws and regulations” (Hunt and Jonson 1995:70) and then spread to the United Kingdom (UK), continental Europe and around the world. Environmental audit is a flexible tool of environmental policy that includes different stages of planning, risk assessment, testing, evaluating, concluding and reporting stages (Collier 1995).
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