The European Business Association (EBA) called for finalization of draft law No. 6349 "On improving the procedure for environmental audits" and to bring it into line with European standards.
Despite a number of positive changes, the document may lead to corruption risks and increase pressure on business, namely due to the expansion of the grounds for conducting a mandatory eco-audit, in particular for individual entrepreneurs, EBA reports.
The Verkhovna Rada Committee on Environmental Policy and Nature Management will consider draft law No. 6349 on Friday, May 5.
In the material, among the positive provisions of the document, the following were named:
- a clear list of requirements for the content of the eco-audit conclusion is established;
- mandatory issuance of an eco-audit report to managers and owners of enterprises.
The authors emphasized that corruption risks are associated with the following provisions:
- the possibility of conducting a mandatory eco-audit based on a court decision on violation of the requirements of environmental protection legislation;
"There is no specifics in this point, it is obvious that any violations detected by the State Environmental Inspection during the inspection, regardless of their severity or content, may become the basis for a mandatory eco-audit," the material emphasized.
According to the authors, the expediency of conducting an eco-audit also seems questionable. For example, in the case of establishing the compliance of activities with the requirements of Ukrainian legislation on environmental protection, if such violations have already been established by a court decision, etc.
- limiting the possibility of choosing an eco-auditor;
It is noted that during a mandatory eco-audit, the executor (eco-auditor) is chosen by the customer, that is, the interested executive body or local self-government body. Three working days are allocated for the conclusion of the contract and the approval of the eco-auditor. However, the draft law does not detail how the information about the presence of personal interest of the eco-auditor should be taken into account by the customer in the future. In this way, there is a risk of possible abuses on the part of eco-audit customers.
- expanding the grounds for conducting a mandatory eco-audit;
The article emphasized that the draft law proposes to include in the list of objects of increased danger, where a mandatory eco-audit is currently being conducted, all objects and types of activities for which the procedure of environmental impact assessment (EIA) should be carried out, as well as FOPy.
The authors noted that there are no clear norms of compliance with the requirement to conduct a mandatory eco-audit upon termination of business activity. In addition, about 20,000 FOPs are closed every month.
They added that the establishment of a mandatory eco-audit during the liquidation of enterprises or their structural subdivisions contradicts the current order of liquidation of legal entities. This may lead to an increase in the risk of abuse of authority by state registrars or to the emergence of another regulator.
- establishing the maximum duration of the eco-audit, which does not exceed one year.
It is noted that the time frame of the eco-audit should be determined exclusively by the contract. In addition, the establishment of such a term can complicate the work of the enterprise where the eco-audit is conducted, in particular, postpone the termination of the activity.
" Environmental audit in the EU is, first of all, a market tool that allows businesses to gain competitive advantages both among customers and potential investors thanks to the implementation of an environmental management system. In no case is an environmental audit used as an element of regulatory policy, even more so – as an alternative to environmental audits with the aim of interfering with the work of business," said Olga Boyko, coordinator of the Committee for Industrial Ecology and Sustainable Development of the EBA.
She added that the main principles and provisions of the eco-audit are set out in Regulation No. 1221/2009 and provide for the voluntary participation of organizations in the EU environmental management and audit system (EMAS). In addition, European countries are doing everything possible to encourage companies to join EMAS.
"For example, in Estonia since 2000 companies with a high environmental risk were subject to a mandatory eco-audit, but already in 2005 the country introduced the EMAS system and introduced a voluntary eco-audit. In other countries, state authorities actively encourage companies to implement EMAS," she said. Boyko
She said that, for example, In France, where non-financial reporting and its audit is mandatory, companies that have joined EMAS do not need to undergo an audit of the environmental data of the annual report.
"In Ukraine, the proposed punitive approach, in particular in the part of publicizing the results of a mandatory eco-audit on the resources of state authorities and eco-auditors, on the contrary refers to the Soviet system of re-education through public condemnation. If we aspire to join the EU, we should implement similar approaches to work," Boyko emphasized.
Earlier, EcoPolitic analyzed draft law No. 6349 "On improving the procedure for conducting environmental audits" in order to assess what changes to expect.
