ENVIRONMENTAL AUDIT IN ASSESSING THE IMPACT OF REAGENTS ON SUSTAINABLE DEVELOPMENT IN LATVIA

##plugins.themes.bootstrap3.article.main##

##plugins.themes.bootstrap3.article.sidebar##

Published: Nov 17, 2023

  Inna Stecenko

  Baiba Rivza

  Nataliia Lutska

Abstract

Sustainable development in the environmental sector is a priority direction in Latvia, as in all EU countries. However, the use of different approaches does not provide effective results to achieve the SDG. The purpose of the research is to develop a model for carrying out an ecological audit based on the principle of inter-industrial assessment on the use of reagents on the country’s roads. The authors suggest using an environmental audit for a comprehensive assessment of the influence of reagents on the environment. Subject of research: model of environmental audit in assessing the use of reagents. The object of the study is the Latvian approach to the use of reagents. The research methodology applied for this research study is qualitative and quantitative research methods. The monographic method and the method of deduction were used to analyze the corresponding theoretical concepts, the statistical method, the method of graphic analysis, correlation and regression analysis, Student’s distribution were used for the evidence base of the research. Conclusion of the study: in the research the authors identified the following pattern: with the growth of income of the population of Latvia, the number of cars in the country increases (correlation 0.999, R = 0.754), however, there is also an increase in road accidents (correlation 0.946, R = 0.728), which leads to an increase in car repairs. In auto repair work, an anti-corrosion coating is used that releases non-methane volatile compounds. When conducting an environmental audit, it is necessary to take into account anti-corrosion coatings. As part of the research, the identified pattern was based on the use of the principle of intersectoral assessment. According to the authors, conducting an environmental audit according to the model proposed by the authors will lead to the identification of sources of environmental pollution, and subsequently to the development of a program to reduce or eliminate it. Regression equation analysis will make it possible to predict the expected number of accidents and will allow non-methane volatile compounds to be taken into account in environmental audits.

How to Cite

Stecenko, I., Rivza, B., & Lutska, N. (2023). ENVIRONMENTAL AUDIT IN ASSESSING THE IMPACT OF REAGENTS ON SUSTAINABLE DEVELOPMENT IN LATVIA. Baltic Journal of Economic Studies, 9(4), 11-18. https://doi.org/10.30525/2256-0742/2023-9-4-11-18
Article views: 429 | PDF Downloads: 258

##plugins.themes.bootstrap3.article.details##

Keywords

environmental audit, transport, reagents, principle of inter-industrial assessment, sustainable development, Latvia

References

Basic Principles of Auditing: Comprehensive Methods. Evidence and Verification, Relevant Measures and Standards. Written Reports. 2005.

Choida Jamtsho Environmental auditing and sustainable development from the perspective of a government auditing. Dissertation Environment Management Systems and Auditing, in accordance with the regulations of the University of East Anglia. School of Environmental Sciences University of East Anglia Norwich NR4 7TJ UK August 2005.

Chunhua Xin; Xiaolu Hao; Lu Cheng (2022). Do Environmental Administrative Penalties Affect Audit Fees? Results from Multiple Econometric Models. Sustainability, 14(7), 4268. DOI: https://doi.org/10.3390/su14074268

Ceļu specifikācijas 2019 (ietverot Autoceļu uzturēšanas darbu tehniskās specifikācijas) VAS ″Latvijas Valsts ceļi″ Tehniskajā komisijā 2019. gada 25.janvārī. Available at: https://lvceli.lv/wp-content/uploads/2020/09/Celu_specifikacijas_2019-1.p

COMMISSION, E.-E. Directive (EU) 2016/2284 of the European Parlament and of the Council of 14 December 2016 on the reduction of national emissions of certain atmospheric pollutants, amending Directive 2003/35/EC and repealing Directive 2001/81/EC Official J. European Union, 344, pp. 1-31, 2016.

Dieter Helm (2010). Environmental policy: Objectives, instruments, and implementation – Oxford University Press Distribution Services.

Environmental Auditing in The Context of Financial and Compliance Audits, INTOSAI Guidances are issued by the International Organisation of Supreme Audit Institutions, INTOSAI, as part of the INTOSAI Framework of Professional Pronouncements. INTOSAI, 2019.

The Environmental Audit Program Design Guidelines for Federal Agencies, U.S. Environmental Protection Agency, Washington, 1994.

Environmental management tools & techniques – National Capacity Self Assessment Project National Environment Commission Secretariat Royal Government of Bhutan, Thimphu, 2011.

Environmental Protection Law. Available at: https://likumi.lv/ta/en/en/id/147917#:~:text=(1)%20The%20purpose%20of%20this,of%20the%20Republic%20of%20Latvia

Jeroen Kuenen; Carlo Trozzi (2016). EMEP/EEA Emission Inventory Manual, European Environment agency.

Jian Deng; Zong–Yue Zhang; Qing Yang; Xu-Dong Wu (2022). Overview of non-methane volatile organic compounds for world economy: From emission source to consumption sink. Energy Nexus, Volume 6, 100064. DOI: https://doi.org/10.1016/j.nexus.2022.100064

Chao Peng; Jianying Yu; Zhijie Zhao; Jing Dai, Jingyi Fu; Meiling Zhao; Wei Wang (2015). Synthesis and Properties of a Clean and Sustainable Deicing Additive for Asphalt Mixture. Journal plos one. DOI: https://doi.org/10.1371/journal.pone.0115721

K. McDonach & P. P. Yaneske (2002). Environmental management systems and sustainable development. Environmentalist, vol. 22, pp. 217–226.

Latvijas valsts ceļi. Available at: https://lvceli.lv/celu-tikls/buvnieciba-un-uzturesana/celu-klasifikacija/

Lee, C. (2018). Adkins Using Gretl for Principles of Econometrics, 5th Edition, Oklahoma State University, p. 745.

L. Price, D. T. Florence, L. S. Truitt (1981). Environmental audit: Basic principles of environmental compliance auditing, Executive Enterprises Publications, pp. 23–37.

Neil Humphrey; Mark Hadley (2000). Environmental Auditing, Tarquin, 258 р.

P. R. Portney (2010). Air pollution policy Public Policies for Environmental Protection, Routledge.

M. Li; Q. Zhang; B. Zheng; D. Tong; Y. Lei; F. Liu; C. Hong; S. Kang; L. Yan; Y. Zhang (2019). Persistent growth of anthropogenic non-methane volatile organic compound (NMVOC) emissions in China during 1990–2017: drivers, speciation and ozone formation potential, Atmos. Chem. Phys., 19, pp. 8897–8913. DOI: https://doi.org/10.5194/acp-19-8897-2019

Sylvia van Leeuwen (2004). Auditing International Environmental Agreements: The Role of Supreme Audit Institutions. Environmentalist, vol. 24.

Scrutiny of the Draft Environment (Principles and Governance) Bill, Environmental Audit Committee, Eighteenth Report of Session 2017–19, London, 2019.

Sustainable Development Strategy of Latvia until 2030. Available at: https://pkc.gov.lv/sites/default/files/inline-files/LIAS_2030_en_1.pdf

Towards a sustainable Europe by 2030. Available at: https://ec.europa.eu/info/publications/towards-sustainable-europe-2030_en

T. R. Jain; V. K. Ohri (2021). Statistics for Economics, VK global publications Pvt. Ltd, p. 550.

United Nations official website on SDGs. Available at: https://sustainabledevelopment.un.org/sdg17

Wei, S.; Cheng, S.-T. (2022). Estimating Pruning-Caused Loss on Ecosystem Services of Air Pollution Removal and Runoff Avoidance. Sustainability, 14, 6637. DOI: https://doi.org/10.3390/su14116637

Xiang Li; Benoit Van Aken, Erica Mckenzie; Huichun Zhang; Bechara Abboud; William Davenport (2019). Evaluating the environmental impact of selected chemical de-icers. Transportation Safety and Environment, Oxford Volume 1, Issue 3, Pages 220–229. DOI: https://doi.org/10.1093/tse/tdz05

long-term strategy. Available at: https://ec.europa.eu/clima/policies/strategies/2050_en