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LAW OF UKRAINE

of June 24, 2004 No. 1862-IV

About environmental audit

(as amended on 20-09-2019)

This Law determines the basic legal and organizational principles of implementation of environmental audit and is directed to increase in ecological justification and efficiency of activities of subjects of managing.

Provisions of this Law extend to all subjects of managing irrespective of pattern of ownership and types of activity.

Section I General provisions

Article 1. Environmental audit

Environmental audit is the documentary drawn up system independent process of assessment of object of environmental audit including collection and objective assessment of proofs for establishment of compliance of certain types of activity, measures, conditions, systems of ecological management and information on these questions to requirements of the legislation of Ukraine about protection of the surrounding environment and other criteria of environmental audit.

Article 2. Objects of environmental audit

Objects of environmental audit are:

companies, organizations and organizations, their branches and representations or associations, separate productions, other economic objects;

systems of ecological management;

other objects provided by the law.

Environmental audit can be booked concerning the companies, organizations and the organizations, their branches and representations or associations, separate productions, other economic objects in general or by separate types of their activities.

Article 3. Subjects of environmental audit

Subjects of environmental audit are:

customers;

contractors of environmental audit.

When carrying out statutory environmental audit which customer are the interested executive bodies local government bodies, subjects of environmental audit are also heads or owners of objects of environmental audit.

And local executive bodies, local government bodies, other legal, and also physical persons can be customers of environmental audit interested central.

The legal or physical person (the ecological auditor) qualified for implementation of environmental audit according to requirements of this Law can be the contractor of environmental audit.

Article 4. Ekologo-auditorsky activities

Ekologo-auditorsky activities include carrying out environmental audit, and also its organizational, legal, methodical, advisory and other types of providing.

Article 5. Criteria of environmental audit

Criteria of environmental audit - requirements of normative legal acts about protection of the surrounding environment, technique, installation, organizational requirements, being guided by which the ecological auditor estimates proofs of environmental audit, carries out their analysis and prepares the conclusion on object of environmental audit.

Also other requirements determined by the legislation can belong to criteria of environmental audit.

Criteria of environmental audit are determined in the contract for carrying out environmental audit.

Article 6. Proofs of environmental audit

Proofs of environmental audit are a documentary fixed information on activities of object of environmental audit which can be checked.

Proofs of environmental audit are used by the ecological auditor for determination of compliance of object of environmental audit to requirements of the legislation of Ukraine about protection of the surrounding environment and to other criteria of environmental audit.

Article 7. Conclusion of environmental audit

The conclusion of environmental audit - the professional evaluation of object of environmental audit executed by the ecological auditor which is based on proofs of environmental audit and is the main component of the report on environmental audit.

The conclusion of environmental audit is the official document which makes sure the sign and seal of the ecological auditor.

Article 8. Purpose and main objectives of environmental audit

Environmental audit in Ukraine is booked for the purpose of ensuring compliance with the legislation on protection of the surrounding environment in the course of economic and other activity.

The main objectives of environmental audit are:

collection of reliable information about ecological aspects of productive activity of object of environmental audit and forming on its basis of the conclusion of environmental audit;

establishment of compliance of objects of environmental audit to requirements of the legislation on protection of the surrounding environment and to other criteria of environmental audit;

assessment of impact of activities of object of environmental audit on condition of the surrounding environment;

efficiency evaluation, completeness and justification of the measures taken for protection of the surrounding environment on object of environmental audit.

Specific objectives of environmental audit in each separate case are determined by the customer, proceeding from his requirements, according to this Law and other acts of the legislation of Ukraine, nature of activities of object of environmental audit.

Article 9. Legal regulation of environmental audit

The relations in the sphere of environmental audit in Ukraine are governed by this Law, the Law of Ukraine "About protection of the surrounding environment", other acts of the legislation of Ukraine of Ukraine.

Article 10. Basic principles of environmental audit

The basic principles of environmental audit are:

independence;

legality;

scientific justification;

objectivity;

impartiality;

reliability;

dokumentirovannost;

confidentiality;

personal responsibility of the auditor.

Article 11. Spheres of carrying out environmental audit

Environmental audit is booked in the course of privatization of objects of state-owned property, other change of pattern of ownership, change of specific owners of objects, and also for needs of ecological insurance, by transfer of objects of the state-owned and municipal property to long-term lease, to concession (concerning objects of the increased ecological danger), creation on the basis of such objects of joint businesses, creation, functioning and certification of system of ecological management, and also implementation of economic and other activity.

Article 12. Forms of environmental audit

Environmental audit in Ukraine can be voluntary or obligatory.

Voluntary environmental audit is performed concerning any objects of environmental audit by request of the interested subject with the consent of the head or the owner of object of environmental audit.

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