The article is devoted to the study of the role of environmental audit as an important tool of environmental self-control in the field of mining activities and a component of the system of environmental management of enterprises. The necessity of introducing modern mechanisms of environmental management at the level of economic entities whose activities are related to the use of subsoil, taking into account the growing anthropogenic load on the environment and the need to ensure environmental safety, has been substantiated. The importance of environmental factors for the modernization of the mining industry and the formation of an effective model of environmental management in the context of the implementation of Ukraine’s strategic course towards European integration has been determined. It has been established that the current regulatory framework is characterized by the presence of gaps, inconsistencies and insufficient level of incentives for business entities to conduct environmental audit on a voluntary basis. In the context of the deepening of the environmental crisis caused by many years of irrational use of natural resources, increasing the role of environmental audit is of particular importance for ensuring an effective state environmental policy. The expediency of introducing additional mechanisms of state support and economic stimulation of enterprises to conduct an environmental audit has been substantiated. The main requirements for environmental policy is its compliance with existing environmental legislation and commitment to continuous improvement. It is concluded that it is necessary to improve legislation in this area by harmonizing it with the law of the European Union, which will contribute to increasing the environmental responsibility of business, strengthening the institutional foundations of environmental management and the implementation of sustainable development goals.
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Kuznetsova et al. (2026) studied this question.
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