AUDIT AS A TOOL OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT OF LEASE BUSINESS

The article explains the place of leasing as a financial instrument allowing the development of the concept of sustainable development. The author highlights the advantages of leasing over other investment vehicles. The article presents main aspects of chemical leasing model. The author defines the goals and objectives of the audit to achieve the principles of the concept of sustainable development of leasing companies. The purpose of the audit within the concept of sustainable development is the development of the principles of sustainable development for a particular company, monitoring of their implementation, adaptation to changing environment. Principles of sustainable development are considered to be the precautionary principle of control, harmony of the company activity and the environment, the development of high technologies, education of new personal qualities (including employees) focused on the system of environmental values. The author proves the possibility of implementing of these principles through the audit. The article highlights the specific audit objectives in the field of sustainable development: the provision of consulting service on the issues of implementation of sustainable development principles, the development of policies and programs of sustainable development; the development of a plan to improve corporate social and environmental responsibility; the development of reports in the field of sustainable development; an independent verification of the principles and reports in the field of sustainable development; the development of the principles of monitoring and scorecards to measure the success of sustainable development system; the evaluation of internal and external risks, the development of the enterprise risk management program; the provision of consulting service on the conformance of produced or imported goods to the REACH regulations; the provision of consulting service on the implemented principles of responsible investment in the enterprises activity; the integrated diagnostics of a company policy on environment protection and the impact on it, and safety of workers; the development of regulations (policies, regulations, programs, plans) in the sphere of sustainable development, including the improvement of corporate social and environmental responsibility, and the development of internal and external reporting forms.