Environmental Audit in the Sustainable Development of Green Economy

Abstract

The aim of the article is to present the results of a study of the main problems and prospects for sustainable development of a green economy in Ukraine, as well as, using the example of forestry, the key aspects of environmental audit in ensuring sustainable forest management are identified. The results show that environmental audit can make a positive contribution to the sustainable development of a green economy. However, in Ukraine, as in other developing countries where economic goals dominate over environmental ones, the role of environmental audit is still limited. The methodology of conducting an audit has been improved in terms of assessing the possibility of reliable economic assessment of audit subjects to further reflect its results in analytical studies. It is established that the subject of internal economic and environmental audit is a set of economic, environmental, social, informational, organizational and other subsystems in the forestry system. It is determined that to optimize the cost structure, it is advisable to control the compliance of the amounts declared in the primary accounting documents – the amounts involved in the calculation of production costs.