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Improvement of Environmental Audit in Ukraine: Analysis of Legislation and International Experience
Ryzhko D. S., Sliunina T. L., Mytrofanova L. V.

Ryzhko, Daria S., Sliunina, Tetiana L., and Mytrofanova, Liliia V. (2025) “Improvement of Environmental Audit in Ukraine: Analysis of Legislation and International Experience.” Business Inform 4:376–382.
https://doi.org/10.32983/2222-4459-2025-4-376-382

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 504.062

Abstract:
The article discusses current issues related to environmental auditing in Ukraine, particularly in the context of military actions that negatively impact the state of the environment. The article analyzes both theoretical and practical aspects of environmental auditing, emphasizing its significance as an effective tool for State control in the field of environmental protection. The focus is on the deterioration of the ecological situation as a result of armed conflict, particularly on the destruction of ecosystems, pollution of air, water, and soil, destruction of infrastructure, and extermination of flora and fauna. In this context, environmental auditing is seen as a means of identifying the scale of environmental violations and implementing measures to minimize their consequences. Special attention is paid to the current legislation of Ukraine in the field of environmental auditing, as well as the prospects for its improvement. The essence of draft law No. 6349, which provides for changes to the procedures of environmental auditing, including the introduction of a special audit for facilities affected by military actions or emergencies, has been revealed. The compliance of national legislation with international standards, such as ISO 14001 and EMAS, which define key approaches to environmental management in enterprises, has been analyzed. The article emphasizes the importance of integrating environmental auditing into the public administration system, increasing the role of auditing in small and medium-sized enterprises, and implementing modern monitoring and analysis technologies. A conclusion has been drawn on the necessity of reforming the environmental auditing system to ensure transparency, effective responses to environmental challenges, and to stimulate sustainable development. The proposed recommendations include expanding the scope of objects subject to mandatory audit, strengthening accountability for non-compliance with conclusions, enhancing auditor qualifications, and involving the public in the process of environmental oversight.

Keywords: audit, ecology, international practice, legislation.

Bibl.: 9.

Ryzhko Daria S. – Student, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]
Sliunina Tetiana L. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics, Accounting and Taxation, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: Tslunina@ karazin.ua
Mytrofanova Liliia V. – Senior Lecturer, Department of Statistics, Accounting and Auditing, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

List of references in article

Bilenko, S. V. (2020). Ekolohichnyi audyt: Navch. posib [Environmental audit: A textbook]. TsUL.
Dovhan, O. D. (2019). Ekolohichna bezpeka v Ukraini: Pravovi ta upravlinski aspekty [Environmental safety in Ukraine: Legal and managerial aspects]. LvDUVS.
Environmental and Social Policies. (n.d.). World Bank Group. https://projects.worldbank.org/en/projects-operations/environmental-and-social-policies
Environmental and Social Policy. (n.d.). EBRD. https://www.ebrd.com/home/news-and-events/publications/institutional-documents/environmental-and-social-policy-2024.html
ISO 14001: 2015 Environmental management systems – Requirements with guidance for use. (2015). ISO.
Kabinet Ministriv Ukrainy [Cabinet of Ministers of Ukraine]. (n.d.). https://www.kmu.gov.ua
Ministerstvo zakhystu dovkillia ta pryrodnykh resursiv Ukrainy [Ministry of Environmental Protection and Natural Resources of Ukraine]. (n.d.). https://mepr.gov.ua
Proekt Zakonu № 6349 "Pro vnesennia zmin do deiakykh zakoniv Ukrainy shchodo vdoskonalennia protsedury provedennia ekolohichnoho audytu" vid 25.11.2021 r. [Draft Law № 6349 "On amendments to some laws of Ukraine regarding the improvement of the environmental audit procedure" dated 25.11.2021]. (2021). http://w1.c1.rada.gov.ua/pls/zweb2/webproc4_1?pf3511=73273
Zakon Ukrainy "Pro ekolohichnyi audyt" vid 24.06.2004 r. № 1862-IV [Law of Ukraine "On Environmental Audit" dated 24.06.2004 № 1862-IV]. (2004). https://zakon.rada.gov.ua/laws/show/1862-15#Text

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