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مقاله انگلیسی معرفی حسابرسی زیست محیطی به عنوان یک ابزار حاکمیت زیست محیطی در اوکراین

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کد محصول: H458

قیمت فایل ترجمه شده: برای اطلاع از هزینه و مدت زمان انجام ترجمه با پشتیبانی وب سایت تماس حاصل نمایید (۰۹۳۷۲۵۵۵۲۴۰)

تعداد صفحه انگلیسی:  ۳۱

سال نشر: ۲۰۱۹

عنوان فارسی:

مقاله انگلیسی حسابداری ۲۰۱۹ :  معرفی حسابرسی زیست محیطی به عنوان یک ابزار حاکمیت زیست محیطی در اوکراین

عنوان انگلیسی:

Introducing environmental auditing as a tool of environmental governance in Ukraine

چکیده فارسی:

این مقاله قصد دارد توصیف و تحلیلی از معرفی، توسعه و اقدامات حسابرسی زیست محیطی در اوکراین و نحوه تأثیر آن بر روند ادغام اتحادیه اروپا و اوکراین داشته باشد. حسابرسی زیست محیطی در اوکراین ترکیبی از  ویژگی های ابزارهای فرماندهی-کنترل و سیاست های مبتنی بر بازار است که نشان دهنده ترکیبی پیچیده از تأثیرات اقدامات گذشته و بین المللی شوروی است که به عنوان بخشی از گذار به اقتصاد بازار به رسمیت شناخته شده است. در نتیجه، دو نوع حسابرسی زیست محیطی وجود دارد: اجباری و داوطلبانه، که اگرچه بر پایه اسناد قانونی مختلف و اهداف متفاوتی هستند، عمدتا به همان متخصصین و حسابرسان زیست محیطی متکی هستند. حسابرسی زیست محیطی در کشورهای در حال گذار سیاسی و اقتصادی مانند اوکراین، پیش از این مورد مطالعه قرار نگرفته است. یک چارچوب نظری برای این منظور توسعه داده شد، که شامل ۱) نظریه تغییر الگوهای سیاسی، ۲) نظریه ی اقدامات جمعی و ۳) نظریه گروه های تجربی ، می باشد. برای جمع آوری داده ها از روش های کیفی متعددی استفاده شده است: بررسی ادبیات، مصاحبه های باز نیمه ساختاریافته و مشاهدات مشارکت کنندگان / غیر مشارکت کنندگان. داده های جمع آوری شده در سه مرحله توسعه ی حسابرسی زیست محیطی در اوکراین به صورت مراحل مقدماتی (۱۹۹۱-۲۰۰۴)، پایه (۲۰۰۴-۲۰۱۰) و رکود (۲۰۱۰-۲۰۱۵) خلاصه شده است.  ادغام اتحادیه اروپا و اوکراین در آینده  بر حسابرسی زیست محیطی در اوکراین تأثیر می گذارد؛ زیرا ارجحیت قانون اروپا پذیرفته می شود و اقدامات اجباری و داوطلبانه حسابرسی زیست محیطی از مسیرهای مختلفی اجرا خواهد شد.

کلمات کلیدی: حسابرسی زیست محیطی، حاکمیت زیست محیطی، اوکراین، روند ادغام اتحادیه اروپا و اوکراین، اقتصاد گذار

Abstract

This paper intends to describe and analyse the introduction, development and practice of environmental auditing in Ukraine and how it is affected by the EU-Ukraine integration process. Environmental auditing in Ukraine has combined features of both command-and-control and marked-based policy tools, which reflects a complex combination of influences from its Soviet past and international practices adopted as part of its transition to a market economy. Consequently, there are two types of environmental auditing: mandatory and voluntary, which, although based on different normative documents and having different objectives, largely rely on the same practitioners – environmental auditors. Environmental auditing in countries undergoing political and economic transition, like Ukraine, has not been studied before. A theoretical framework was developed for this purpose, consisting of 1) ‘shift of policy paradigms’ theory, 2) ‘collective action’ theory and 3) ‘community of practice’ theory. Several qualitative methods were used for data collection: literature review, semi-structure open-ended interviews, and participant/non-participant observations. The gathered data are summarised in a three-stage development of environmental auditing in Ukraine as preliminary (1991–۲۰۰۴), foundation (2004–۲۰۱۰) and stagnation (2010–۲۰۱۵) stages. Future EU-Ukraine integration will affect environmental auditing in Ukraine as the supremacy of European Law is accepted, mandatory and voluntary environmental auditing practices will follow different paths.

Keywords: Environmental auditing,Environmental governance,Ukraine,EU-Ukraine integration process,Transition economy

The introduction of environmental auditing

This paper intends to describe and analyse the introduction, development and practice of environmental auditing in Ukraine since 1990s. Originally, this tool was introduced in the United States at the end of the 1970s and the beginning of the 1980s, and later disseminated all around the world (Hillary 1995; Hunt and Jonson 1995).The main circumstances of introduction environmental auditing were the expansion of environmental problems caused by human activities that led to the strengthening and increased strictness of environmental legislation globally in the last quarter of the 20th century (Watson and MacKay 2003).

As it was said, the strengthening of environmental legislation created a background for the establishment of environmental auditing in the US. A restriction of the hazardous waste legislation was one of the main stimuli for its establishment in the 1980s (Watson and Emery 2004). For instance, the Security and Exchange Commission opened a case against three big national manufactures due to their negative impact on the environment and human health: the US Steel in 1977, the Allied Chemical in 1979, and the Occidental Petroleum in 1980 (Collier 1995). These polluters were forced to undertake a company environmental audit and to show their environmental liabilities. This is an example of a mandatory environmental auditing, which was required by the government. However, in 1981, the Shell Oil Company proactively conducted a voluntary environmental audit, which showed that environmental auditing had speedily expanded beyond the frames of the obligatory tool (Watson and MacKay 2003). Nowadays, environmental auditing is primarily a voluntary activity for assessing environmental liabilities and improving environmental performance of the enterprise.

In post-Soviet countries environmental auditing was introduced in the 1990s together with many other market-based tools and best international practices of that time, which did not exist in the Soviet Union. These new tools and practices modified according to the needs of these post-Soviet countries, transformed into hybrid or heterogeneous versions, as there was a lack of a proper legal and institutional infrastructure (Frydman et al., 1993). Environmental auditing was not an exception.

In the Republic of Belarus, the Republic of Kazakhstan, the Russian Federation and Ukraine, two types of environmental auditing, ‘voluntary’ and ‘mandatory’, emerged in the 1990s. Voluntary environmental auditing was used for the certification of environmental management systems as part of the ISO 14001 family certification, as well as in the loan risk assessment of the international financial institutions. Meanwhile, mandatory environmental auditing functioned as a legal instrument for state environmental control and was launched to control massive privatization of state property, foreign investments in the national economies, and the development of stricter environmental legislation in the 1990s and early 2000s (Portavnyy et al., 2013). The introduction of mandatory environmental auditing was in line with a common former practice of compulsory environmental legislation in the Soviet Union as in the totalitarian regime people used to follow the rules, laws and regulation, but not being proactive to conduct voluntary environmental auditing. However, these two types of environmental auditing overlap, not surprisingly, as they are carried out by the same environmental auditors.

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