Environmental Auditing: The EU Practice in the Context of Pursuing Sustainable Development Policy
Yessenamanova M. Lukyanets A. Golovina E. Topornin N.
Aug 2022Kluwer Law International
European Energy and Environmental Law Review
2022#31Issue 4211 - 222 pp.
The key objective of the study is to explain the contribu-tion of environmental auditing in the improvement and protection of the environment while respecting the con-cept of sustainable development. The study describes the role and benefits of environmental auditing in organizations as part of the governance framework based on the adopted broad regulatory framework of international environmental agreements like Espoo Convention, International Organization for Standardization (ISO) standards and the impact of the community governance framework on EU sustainable development policies using relevant EU normative acts like Regulation No 1836/93, Environmental Management and Audit Scheme (EMAS) Regulation, Directive 2012/27/EU, Member-States legislation. The classification features of environmental auditing have been clarified and systematized in accordance with its role and functions in the environmental management system. There is information on the shift of purely environmental auditing to the audit of labour protection, ecology, industrial and fire safety (joint audit). The relationship between environmental auditing, certification and environmental management systems is shown. There is a comparison of financial audit and environmental auditing; their similarities and differences have been revealed. The research results can be put into practice to provide specific proposals for reducing pollution and improving environmental protection.
EMAS , environmental audit , environmental management , environmental protection , international environmental agreements , sustainable development
Text of the article Перейти на текст статьи
Department of Ecology, Kh. Dosmukhamedov Atyrau University, Kazakhstan
Department of Demographic and Migration Policy, Moscow State Institute of International Relations (MGIMO University), Moscow, Russian Federation
Center for Social Demography, Institute of Socio-Political Research Federal Center of Theoretical and Applied Sociology of the Russian Academy of Sciences (FCTAS RAS), Moscow, Russian Federation
Department of Economics and Digital Business Technology, Irkutsk National Research Technical University, Russian Federation
Department of European Law, Moscow State Institute of International Relations (MGIMO University), Russian Federation
Department of Ecology
Department of Demographic and Migration Policy
Center for Social Demography
Department of Economics and Digital Business Technology
Department of European Law
10 лет помогаем публиковать статьи Международный издатель
Книга Публикация научной статьи Волощук 2026 Book Publication of a scientific article 2026