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Independent environmental audit: General approaches and recommendations for Russia

Vol. 15, Iss. 1, JANUARY 2019

Received: 13 September 2018

Received in revised form: 23 October 2018

Accepted: 15 November 2018

Available online: 16 January 2019

Subject Heading: THREATS AND SECURITY

JEL Classification: G28, G32, P28, Q57

Pages: 183–196

https://doi.org/10.24891/ni.15.1.183

Kovalevskaya A.S. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation
ankoval@nifi.ru

https://orcid.org/0000-0002-5118-970X

Nikulina S.I. Financial Research Institute of Ministry of Finance of Russian Federation, Moscow, Russian Federation
snikulina@nifi.ru

https://orcid.org/0000-0002-1525-7648

Subject The article overviews new public administration approaches and creation of innovative business models to address environmental challenges. The article suggests developing the independent audit practice as a tool for environmental risk management in evaluating various types of production, technological processes and infrastructure projects.
Objectives The research analyzes the origination and development of the independent environmental audit practice in Russia.
Methods The research is based on general, legal and special analysis.
Results We investigated conceptual and legislative principles of environmental audit, approaches to determining the role of environmental audit and segregating duties of governmental authorities and independent audit entities in environmental risks assessment. As a result of the analysis, we provide our recommendations on the development of the independent environmental audit practice in Russia in terms of its legislative regulation, preparation and implementation of governmental programs for environmental initiative incentives, maintenance of generally accessible environmental data bases and publication of environmental ratings.
Conclusions and Relevance Implying the comprehensive approach to the independent environmental audit development in Russia, the recommendations can be used to improve the environmental risk management system in Russia.

Keywords: environmental audit, environmental risk assessment, management systems audit

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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