Internal ecological audit of environmental facilities of agricultural enterprises
| Autor: | A V Glushchenko, D. A. Mosolova, N I Mosolova, N V Filipov, I F Gorlov, E. P. Kucherova |
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| Rok vydání: | 2021 |
| Předmět: | |
| Zdroj: | IOP Conference Series: Earth and Environmental Science. 677:032047 |
| ISSN: | 1755-1315 1755-1307 |
| Popis: | The need for developing internal ecological audit as the most important tool for environmental safety and sustainable use of natural resources ensured by an economic entity has been justified. Special features - sectoral, technological, and organizational ones - of agricultural enterprises have been identified, and their impacts on setting and implementing the internal eco-audit system have been determined. Environmental premises and equipment of agricultural enterprises were selected as the audited entity. A comprehensive set of uniform standard procedures of internal eco-audit of fixed assets, including an audit agenda, control assessment of the assets’ availability, conditions, and movements at the enterprise, and identification of accounting areas of concern. The structure and internal regulations to audit environmental premises and equipment of agricultural enterprises have been developed. Forms of working audit documents have been proposed, and measurements have been determined. Organizational solutions to implement the internal eco-audit system for agricultural facilities have been proposed. Being implemented, the measures proposed ultimately ensure the long-term sustainability of agricultural development (without causing damage to natural resources or environment) and thereby contribute to an increase in the social significance of the agricultural enterprise, strengthening its business reputation and competitiveness. |
| Databáze: | OpenAIRE |
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