Conduction of ecological audit is an independent evaluation process of compliance of ecological requirements at enterprise or during certain activity, taking into account requirements of current environmental protection laws, regulative acts and other documents, norms and standards. The history of ecological audit began on the territory of United States in 70-80th of former century. For the first time, audit verifications began to conduct at large industrial corporations for control that their activity will not be a source of environmental pollution. The main aim of ecological audit implementation for that time was informing of shareholders in development and realization of ecological and environmental protection measures for maintaining the optimal status of natural environment. In 1989, International Chamber of Commerce developed and published document that prescribed the implementation of internal audit within enterprise. It meant that owners and CEOs might systematically control the compliance of environmental protection legislation, organize verifications for staff for testing their competency and knowledge, check equipment and machines for avoiding accidents and emergencies that could stress environment.
In Ukraine, all actions and procedures related with ecological audit organization are driven and controlled by law «On ecological audit». At international level, the specifications of conduction of ecological audit belong to the family standards ISO 14001 as one of component of estimation of ecological management system.
Implementation of ecological audit allows saving money involved in environmental protection and maintaining of nature environment optimal status. At first, conduction of ecological audit allows to monitor and control ecological management system at enterprise, in other words, to verify and estimate ecological aspects of production process, used technologies, procedures, resources and equipment for packing items and products.
Due to the law of Ukraine «On ecological audit», the objects of ecological audit are organizations, enterprises and their representative offices or firms, single productions and ecological management system. According to this law, the right to conduct ecological audit has independent ecological auditor or licensed organization that have corresponding qualification. During ecological audit, ecoauditor or authorized organization must comply the following principles: confidentiality, objectiveness, authenticity, independency, personal responsibility of ecological auditor and legality.
Ecological audit can be conducted in two ways: internal and external. Internal ecological audit prescribes estimation by choice of organization or enterprise, and external – at the request of state management bodies or establishments.
In addition, Ukrainian legislation in the sphere of ecology prescribes conduction of ecological audit in voluntary and compulsory forms. The compulsory ecological audit conducts by request of public authorities and executive power in case if object is in process of bankruptcy, privatization, transferring into municipal or state property, ecological insurance, establishing joint ventures on the basis of state and municipal enterprises and in case of long-period lease of enterprises of state and utility property.
But in reality, the scientists divide a few types of ecological audit: controlling audit (estimation of legislative acts compliance), system audit (analysis of internal processes at enterprise due to its organizational structure), audit of special cases (estimation of emissions, waste incoming into environment; audit of product or service lifecycle; estimation of production factors influence on human health) and process audit (estimation of production and other procedures regard of their impact on environment).
Applying to MCL, LLC for ecological audit conduction, our potential and loyal clients can be sure in quality and guarantee of independent evaluation on compliance of environmental protection legislation. In addition, the competency of MCL, LLC specialists includes development and effective implementation of recommendations in terms of reducing or eliminating negative impact on environment by ecological program realization. MCL, LLC guarantees to perform established tasks clear and in full reporting to client.