Pelyno L. Formation of the basic elements of an environmental audit at the forestry enterprises.

The object of research is the process of formation, use and development of the basic elements of an environmental audit at the forestry enterprices . The aim of the study is to develop theoretical and methodological foundations and practical approaches to formation and use of the basic elements of the environmental audit as a tool aimed at ensuring sustainable forest management. Methods: a system approach, the dialectical method of cognition, comparative legal analysis, historical approach, the method of causation, economic and statistical techniques, methods of economic-mathematical modeling. Scientific novelty. Theoretical and methodological principles of formation of the basic elements of the environmental audit are scientifically grounded for forestry enterprices. It allowes early reconcile environmental goals and objectives with specific desirable financial performance in accordance with the requirements of sustainable development. It is improved: scientific and methodical approach to the evaluation of externalities in forestry sector of Ukraine on the basis of expenditure concept that, unlike the existing one, allow to internalize these effects, categorial-conceptual framework of environmental audits, particularly it is proposed the author's definition of such terms as "system of environmental audit at forestry enterprises "," the basic elements of the environmental audit "," sustainability reporting " that define in contrast to existing terms a new vision to form the institute of environmental audit system in a framework of forestry certification policy, methodical approach to forestry enterprices information data base by compiling and publishing generalized statements about sustainability, designed to serve as monitoring compliance with forest management enterprise requirements for sustainable development based on indicators that reflect environmental, economic and social aspects of their activity. Practical value. The results of the study have been used by the Lviv Regional Administration of Forestry and Hunting Management for formation and implementation of environmental policy and improvement of accounting and auditing system (reference issued on Dec 11, 2012). Some study results are implemented in a curriculum of the courses "Enterprise Environmental Management and Labor Protection", "Economics and Sustainable Forest Management" of the Master Program 8.000017 Environment and Natural Resource Economics, course "Foundations of Ecological Economics" for the student of study field " Economics and Commerce" (Specialty "Accounting and Audit") at the Ukrainian National Forestry University (document issued on Dec 12, 2012). Field of use - forestry and related services.