Pimonenko T. Organizational and economic bases of environmental audit in the corporate sector

Research object: environmental audit formation processes at the industrial enterprises of corporate sector of the economy (CSE) targeted to optimization of environmental and economic indicators of corporate enterprises activity. Objective: improvement of organizational and economic support system for environmental auditing at industry enterprises of CSE. Research methods and apparatus: comparative and statistical, system-structural and abstract-logical analysis, economic and mathematical modeling. Theoretical and practical results: improvement of the organizational and economic support for the environmental audit, which takes into account peculiarities of the environmental activities of the frames of joint-stock company. Novelty: for the first time, an approach to definition of "environmental audit in the corporate sector of the economy", what refers to a evaluation system of the environmental component of production and business activities of enterprises of CSE, what allows you to increase the market value of the company, to provide active market positioning of products and services through the harmonization of economic and environmental interests of the company, improved scientific and methodical approach to the definition of environmental-economic rating of the company, in addition methodical approach is proposed for the use of environmental-economic rating of the company during determining the national stock index of sustainable development, methodical approach is improved for a motivation system formation of environmental audit implementation; further development was obtained by the classification of the environmental audit types; further development was obtained by scientific and methodical approach to the formation of structural and functional model of organizational and economic mechanism of environmental audit in the CSE. The degree of implementation: developments and practical suggestions are implemented into the activity: PJSC "VNIIkompressormash" PJSC "Energomashspetsstal", LTD "Center of corporate consulting", in the educational process of the Sumy State University. Sphere (area) of use: environmental economics, environmental protection, environmentally-targeted corporate management.