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.