Organizational and methodological mechanisms for implementation of environmental auditing in the Russian Federation

Abstract

Aim. The purpose of this article is the improvement of organizational, methodological and legal mechanisms for environmental auditing in the Russian Federation, taking into account the current regulatory framework and foreign experience in this area. Discussion. Economic growth is recognized by all as a positive and necessary phenomenon in social development. However, this process has a flip side ‐ every year, enterprises poison the air with toxic emissions, waste water damages water bodies and radioactive waste makes land unsuitable for cultivation. All this causes environmental degradation both in Russia and the broader world. The relevance of this study is that environmental auditing as a mechanism to increase the attractiveness of investment facilitates the solution of state problems of environmental safety and the strengthening of environmental law enforcement. While domestic experts currently recognize the need to develop this area of auditing, there is still no fully developed legal framework and methodology for its implementation within the Russian Federation. To a certain degree this restrains the development of organizational mechanisms for environmental auditing. Conclusion. The authors have comprehensively examined the current domestic and foreign experience in environmental auditing, its advantages and disadvantages. The environmental audit is also considered as an independent institution of governance, designed to reduce risks of business entities on the basis of compliance with environmental norms and international standards. According to the authors, an eco‐audit report should be considered as a legal document recognized as a component of conformity within eco‐auditing legal relations.