| Differences between Environmental auditing’s laws-in-draft |
On Environmental Protection (Ministry of Natural Resources and Environment of the Russian Federation’s law-in-draft , 2003) |
On environmental audit, environmental audit activities and amendments to some of the Russian Federation legislative acts (Ministry of Natural Resources and Environment of the Russian Federation’s law-in-draft, 2013 |
| Option changes in legislation |
Inclusion to the Federal Law "On Environmental Protection" (to introduce the standards of environmental auditing) |
Adoption of a separate legislative act |
| Numbers of paragraphs |
4 |
21 |
| Definition of environment al auditing |
Environmental audits must deliver independent and transparent advice and recommend measures to reduce identified risks to the environment and to develop recommendations for the improvement of such activities |
Independent assessment of nature management of an organization activity to elicit the facts and the reasons of law violations in the field of environmental protection by the entities, to prevent penalties |
| The general principles of operation of audit organizations |
State regulation of Ministry of Natural Resources and Environment of the Russian Federation |
Self-regulation as in the case of common (financial audit) |
