Ontological interpretation of subjective systematic environmental control
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2019, Vol 43, Issue 2
Abstract
In the conditions of sustainable economic development, it is important not just to receive profit at any cost, but also to manage modern environmentally friendly production. Imperfect controllability of civilizational development inevitably causes an increase in anthropogenic and human impact on the environment, which gradually leads to ecological catastrophe. In order to search for the environmental component of the implementation of the sustainable development concept, the article explores ways to implement environmental control over the institutional subjects of its realization, as well as at various stages of economic entities. In order to build an environmental control system, it is proved that environmental impact assessment and environmental audit do not allow environmental control to cover all stages and processes of economic activity of economic entities. The completeness of environmental control can be achieved in the case if it is recognized at the microeconomic level as a type of on-farm control. Conclusion is based on a critical analysis of individual environmental legislation, as well as clarification of the conceptual framework of environmental audit and the identification of significant differences between environmental audit activities and audit activities. It is proved that the basis of information support for the implementation of the sustainable development concept including its environmental component, respectively, and the conduct of environmental audits should form the accounting system, in particular the accounting of environmental activities. The reliability of the latter can be guaranteed only under the condition of operational effectiveness of environmental activity control as a mandatory component of internal control. It was established that the formation of a comprehensive system of environmental control in Ukraine in order to implement the sustainable development concept is possible due to the theory and methodology development of internal economic control of environmental activity.
Authors and Affiliations
S. V. Bardash, М. М. Kulaiets
Keywords
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