Doprinos revizije zaštite okoliša u području zaštite šumskog ekosustava

master's thesis

• Title (english): Contribution of environmental audit in the field of forest ecosystem protection
• Author: Kristina Ferek
• Mentor: Ivana Mamić Sačer (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Committee member: Mateja Brozović (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2022-09-20, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Cilj ovog rada je prikaz značajnosti revizije zaštite okoliša. Cilj rada se ostvaruje istraživanjem segmenata koji su povezani i značajni za zaštitu okoliša te analizom odabrane revizije zaštite okoliša. Revizija zaštite okoliša predstavlja neovisnu reviziju pitanja zaštite okoliša. Provođenje revizije zaštite okoliša je neophodno na razini države jer se tako dobiva uvid u stanje okoliša i učinkovitost aktivnosti poduzetih s ciljem zaštite okoliša. Državna revizija se provodi kao neovisna revizija korištenja javnih sredstava i upravljanja javnim sektorom.Za opisivanje prethodno navedenih segmenata su najviše korištene deskriptivna i deduktivna metoda istraživanja. Metoda analize i metoda generalizacije su najviše korištene za raščlambu izvješća odabrane revizije zaštite okoliša. Revizija odabrana za analizu je Revizija učinkovitosti korištenja financijskih sredstava EU-a za bioraznolikost i klimatske promjene u šumama EU-a, koju je Europski revizorski sud proveo 2021. godine. Navedenom revizijom je ispitana učinkovitost politike zaštite šumskog ekosustava Europske unije i financiranja mjera zaštite šuma. Nalazi revizije su ukazali na neadekvatno upravljanje šumskim ekosustavom Europske unije; te su dane preporuke za postizanje održivog gospodarenja šumama. Upravo te neučinkovitosti koje su utvrđene analiziranom revizijom ukazuju na značaj provođenja revizije zaštite okoliša. Revizija zaštite okoliša osigurava provođenje i financiranje samo učinkovitih i svrsishodnih programa, mjera i aktivnosti zaštite okoliša.

Abstract (english)

The objective of this thesis is to demonstrate the significance of the environmental audit. The main objective is achieved through the interpretation of all segments that are related and relevant for environmental protection and through analysis of a chosen environmental audit. Environmental audit represents independent review of environmental issues. The conduction of environmental audit is necessary on a country level because that is the way of getting insight into the state of the environment and efficiency of the activities undertaken with a goal of protecting the environment. The public audit is carried out as an independent audit of the use of public funds and public sector governance. For description of the above mentioned segments descriptive and deductive methods of research are mostly used. The method of analysis and the method of generalisation are mainly used for breakdown of the report of the selected environmental audit. The audit selected for the analysis is the Audit of the effectiveness of the use of EU funding for biodiversity and climate change in the EU forests, which was carried out by European Court of Auditors in 2021. That audit examined the effectiveness of the EU forest ecosystem protection policy and financing measures for forest protection. The findings of the audit showed the inadequate management of the forest ecosystem of the European Union, and recommendations were given to achieve sustainable forest management. Precisely, those inefficiencies identified by the analysed audit demonstrate the importance of carrying out environmental audit. The environmental audit ensures only effective and purposeful programmes, measures and actions of environmental protection are conducted and financed.

• Keywords: državna revizija; revizija zaštite okoliša; zaštita okoliša; šumski ekosustav
• Keywords (english): public audit; environmental audit; environment protection; forest ecosystem
• Language: croatian
• URN:NBN: urn:nbn:hr:148:313257
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2022-09-20 10:26:22