The Law of Ukraine On Ecological Audit
Date of Entry into Force: July 23, 2004
This Law defines basic legal and organizational grounds of ecological audit and is aimed at increase of ecological grounding and efficient activity of business entities.
Ecological audit is a documentary registered system independent process of evaluation of object of ecological audit, which includes collection and objective evaluation of proofs for establishment of conformity of determined types of activity, measures, conditions, systems of environment management and information on these questions with requirements of the legislation of Ukraine on environmental protection and other criteria of ecological audit.
The objects of ecological audit are: - enterprises, institutions and organizations, their branches and representations or associations, separate manufactures, other economic objects; - systems of environment management; - other objects.
The subjects of ecological audit are: - customers (interested central and local bodies of executive power, bodies of local self-government other legal entities, as well as natural persons); - agents (legal entity or natural person (ecological auditor) qualified for conducting of ecological audit).
Pursuant to the Law, conclusion of the ecological audit is a professional evaluation of the subject of ecological audit conducted by ecological auditor, which is based on proofs of ecological audit and is a major component of the report on ecological audit. Conclusion of the ecological audit is an official document certified by signature and seal of ecological auditor.
Ecological audit is performed in the process of state property privatization, other change of ownership form, change of particular owners of objects, as well as for needs of ecological insurance.
Ecological audit in Ukraine may be: · voluntary (carried out as regards to any objects of ecological audit on order of the subject concerned with consent of the head or owner of the object of ecological audit); · obligatory (carried out on order of interested bodies of executive power or bodies of local self-government as regards to objects or types of activity, which make increased ecological danger in cases of bankruptcy, privatization, transfer in concession of objects of state and communal ownership, transfer in long-term lease of objects of state or communal ownership, termination of production-sharing agreements, etc.).
Ecological audit is divided into: · internal (conducted on order of the owner of object for personal needs); · external (conducted on order of other subjects concerned).
Pursuant to Article 14 of the Law, ecological auditor may be the person who has the respective higher education, work experience in the sphere of environmental protection or adjoining spheres not less than four years successively and who has certificate to the right of conducting such activity. Certificate to the right of conducting ecological audit shall be issued by the specially authorized central body of executive power on environmental protection issues. It shall be valid for three years. Ecological audit may be carried out by legal entity which statute envisages this type of activity provided that there is at least one ecological auditor in its staff.
Articles 15 and 16 of the Law set rights and duties of customer and agent of ecological audit.
The Law prohibits influence on ecological auditor in order to force him/her change form and methods of work and conclusions of ecological audit.
Ecological audit shall be conducted on the basis of agreement between the customer and the agent.
The results of ecological audit shall be presented in the form of report on ecological audit. Article 20 of the Law sets the list of obligatory information in the report on ecological audit.
Conducting of ecological audit shall be financed by its customer. Obligatory ecological audit may be financed from funds of the State Budget of Ukraine or local budgets.
Article 26 of the Law sets responsibility for violation of the legislation on ecological audit.