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KIEM TOAN lyiOl TRlfdNG CUA ANH QUOC VA BAI HOC KINH NGHIEM CHO KIEM TOAN MOI TRU''''dNG d VIET NAM Tong quan ve kiem toan moi trudng Tir nhung nam 1970, mpt vai cdng ty d Chau Au va Nam My da bat dau da[.]
KIEM TOAN lyiOl TRlfdNG CUA ANH QUOC VA BAI HOC KINH NGHIEM CHO KIEM TOAN MOI TRU'dNG d VIET NAM • TS PHAM Dl/C HIEU TS O A N G TH! HOA Trudng Dai hoc Thuang mai Tong quan ve kiem toan moi trudng T ir nhung nam 1970, mpt vai cdng ty d Chau Au va Nam My da bat dau danh gii mpt cich cd he thdng sy tuong thich boat dpng ciia doanb nghiep vdi cic thg chg, luit phip vg mdi trudng Trgn thyc te kigm toin mdi trudng liic dd gidng vdi kigm toin tai chinh trgn nhigu diem va nd dugc biet dgn vdi tgn ggi kigm toin moi trudng Kigm toin mdi trudng lan toa mdt cich nhanh chdng tai cic nudc cdng nghiep cic luat le vl mdi trudng cing trd Ign kbit khe ban ciing nhu sy gia ting trich nhiem cua td cbiic ddi vdi cic riii ro lign quan dgn mdi Uudng va he sinh thii Vdy the ndo Id kiem todn mdi trudng? Theo phdng Thuong mai va Cdng n g h i e p q u d c tg ( T h e International Chamber of Commerce -ICC), kiem toin mdi trudng dugc djnh ngbTa nhu la viec kilm tra cd he 58 NGHIEN ClfC KHOA HpC KIEM TOAN Cung voi sir quan tam cua xa hpi toi cac van de ve chat lupng moi trudng soiig va sir khat khe cang gia tang cua he thong luat phap da d i n den doi hoi tat yeu ve thong tin moi truong cac doanh nghiep Trong nhCrng nam gan day, kiem toan moi truong dupc nhin nhan nhu la mpt cdng cu cung cap cac thong tin ve moi trudng, lam co so cho cac danh gia kha nang rui ro ve moi trudng ma doanh nghiep gay ra, nghTa vu moi trudng cua doanh nghiep, cung nhu muc dp thoa man dd'i vdi cac tieu chuan hoac luat le ve mdi trudng Su dung thdng tin cua kiem toan mdi trudng la ban than cac doanh nghiep, khach hang, ngan hang thuong mai, td chUc tin dung, chinh quyen (trung uong va dja phuong), cung nhu cdng chung Kiem toan mdi trudng giup giam cac riii ro ve mdi trudng cung nhu rui ro ve sUc khoe cdng dong, va cai thien cdng tac quan tr; mdi trudng muc dp doanh nghiep Bai viet gidi thieu md hinh kiem toan mdi trudng cua Anh, tu dd dua rut nhung bai hpc kinh nghiem cho kiem toan mdi trudng tai Viet Nam thdng sy tuong tic giiia boat ddng ciia doanh nghiep (td chiic) vdi mdi trudng cua doanh nghiep dd Viec kigm tra bao gdm: kigm tra chat lugng chit thai ngoai khdng khi, dat va ngudn nudc; sy thu cic quy djnh cua luit phip vg mdi trudng, anb hudng va tic ddng cua doanh nghiep tdi cdng ddng, tdi canh quan va he sinh thii; cing nhu nhin nhin vi dinh gia ciia cdng chiing vg boat ddng doanh nghiep tai khu vyc cd nha miy hoac try sd Ciing theo ICC, dilu kien tign quygt cho sy thinh cdng cua kigm toin mdi trudng li cam kgt ciia cic nhi quan ly nhim -56 19/Thdng - 2009 msi \iiMm Bang 1: Pham vi va muc tigu ciia kilm toan mdi uudng - Ducmg dau voi nhung doi hoi thieu rui ro ve nhiem cang cao cua he thong luat phap cua -Danh gia each thuc ung xu voi vin d£ Anh cung nhu cua cpng dong Chau Au chat thai cua qua trinh san xuat tim -Trach nhiem xa hpi cang tang cac each thiic lot hem doi voi quan ly nhanh cua doanh nghiep cung nhu cua chat thai ca nhan - Xem xet cac \an de lien quan den - S u gia tang nhanh chong cua chi phi nguyen lieu thay the dac biet la cac ve rac thai nguyen lieu sach - Ap luc ve canh tranh so voi cac Dn -Dinh huong cho cac ke hoach ve moi khac nhung hanh dpng ve moi ' truang cua DN Ly (tai rat nhieu cong ty sit dung kiim todn moi trudng nhu Id mot cong cu qudn ly?) tnicmg cua hg - Neu Dn co chuyen gia thich hop co -Su gia tang ap luc cua cpng dong - Dam bao rang doi tucmg kiem toan Nguoi tien hanh kiem toan (A/ cd the the thuc hien kiem loan npi bp Tuy tien hdnh kiem todn mdi trudng?) nhien DN cung co the mdi kiem loan tuan thu cac quy dinh ciia phap luat (ve ; dpc lap moi truong) -Xac djnh muc lieu cua DN tren ca so -Cat giam chi phi ve rac thai ket qua kiem loan va dua vao cac chinh Muc tieu kiem toan moi tnimig (kiem todn moi trudng cd the Idm nhiing gi -Giam chi phi ve nhien heu va vat heu sach chinh thuc ve moi truong cua to cho doanh nghiep?) -Cai thien hinh anh cua DN chuc {ke hoach hanh dpng) - T r g giup viec hinh cac chinh sach ve moi truong -Thuong xuyen kiem tra viec thuc hien Cac v§n de sau kiem toan -Danh gia kha n3ng U?u hoat dpng cua Pham vi cua kiem toan moi truong DN CO the dup'c thirc hien mpt each hieu (Kiem todn moi trudng lien quan den qua hon o goc dp su dung nguon luc va nhimg van di gi?) quan Iy chat thai hoac kha nang giam tri hoac tign tdi thyc bien cac hanh dpng vi mdi Uudng Cic cam kgt va hanh ddng dugc thg hien thong qua cac chinb sich boat ddng ciia doanh nghiep, thai ciing nhu nhan thiic vi cam kgt ciia nhin vign td chiic ddi vdi cic vin dg mdi trudng Mdt cich tdng quit, dg thyc hien qua trinh kigm Ua mdt cich cd he thong cic thdng tin vg mdi trudng hoat ddng cua doanh nghiep hoac td chuc, kigm toan mdi Uirdng yeu ciu: -Thdng tin cd hieu lyc va thich hgp vl boat dpng ciia mpt to chiic hoac mpt ca sd kinh doanh - Cic nguon tai li^u thich hgp h6 So 19A'hang - 2009 trg cho qua trinh kigm toin -Sy phoi hgp thich ding tuc phia ddi tugng kigm toan - H d so kigm toin (vi du: danh muc kigm tra - checklist, hoac cac bang ciu hdi - questionnaire ) Mo binb kigm toin mdi trudng cua Anh Tuy la mpt qudc gia thudc lign minh Chiu Au (EU), nhung kilm toin mdi trudng d Anh di dugc thyc hien d hiu hgt cac nganh cdng nghiep tir nhiing nim 1990 -trudc dy in ve quan ly va kigm toin mdi tnrdng (EMAS) lign minh chiu Au khdi xudng vi cd hieu lyc vao thing 4/19951 cac chinh sach ve moi trudng ciia DN -Ket hop yeu to moi trudng cac chucmg trinh dao lao nhan vien cung nhu cac cong bo thong tin ben ngoai Tai Anh, kiem toin moi trudng giii mpt vai trd cang quan trpng tit ca cic ITnh vyc cong nghiep vi thuong mai Hiep hpi Cdng n g h i e p Anh q u d c (CBI Confederation of Biritish Idustry) da keu gpi tat ca cic cdng ty thupc lien hiep Anh thyc hien kigm toan moi trudng Cung vdi EMAS, Uy ban Chiu Au da phac thao cac luat le khuygn khich thyc hien va su dung kilm toin mdi tiidng tai cac quoc gia thupc cpng ddng Chiu Au Tai Anh, thyc tg la rat nhieu cdng ty ldn (cd thyc hien kilm toan moi trudng) da ygu cau cic nha cung cap va khach bang cua bp ca va ngoai nudc Anh cung phai thyc hien kiem loan mdi trudng boic dap irng dugc nhung veu cau nhat dinh ve tieu NGHIEN CiT KHOA HIK KIEM TOAV 59 NUOC MOCi/'" chuin mdi trudng boat ddng san xuit kinh doanb Kiem toan tuSn thii (\eg»\ compliance) Kiem toan chat thai (waste) Kiem loan vien se tap trung dieu tra dira Kiem loan vien se tap trung dieu tra dira vao cac cau boi sau: vao cac cau hoi sau: -Danh gia mirc anh hircmg cua cac quy -Nhimg chat tliai ma DN tao va bSng dinh va cbuan mux; cua hen hiep Anh hoac each nao de loai bo chung? cpng dong Chau Au led doanh nghiep -doi -Lieu cac chat thai ciia DN co the ban tiTong kiem toan? che den miic toi thieu tai che hoac loai Dg thyc hien kigm toin, trung tam vg mdi trudng vi kinh doanh cua Anh (CEBIS -CenUe for Environment and Business in Scoland) da cd nhiing hudng din cu thg vg kiem toan mdi tnrdng Mdt cich tdm tat, cic budng din niy bao gdm: -Dinh nghia vi gidi thieu tdng quan - Quy trinh kigm toin moi trudng -DN CO thuc hanh theo cac yeu cau cua cac teir? chuan muc va quy dinh do? - D N CO tham gia vao cac dir an ve trao -Ndi dung kigm toin mdi tnrdng - DN CO tinh den cac tieu chuan ve moi doi chat thai? (vi du ban chat thai cbo -Mdt sd loai kigm toin mdi trudng chu ygu tnrcmg ttong turong lai lap ke hoach cbo DN khac de sir dung nhu la nguyen lieu Trong pham vi cua bii vigt nay, chung tdi xin trinh bay tdm tat nhiing ndi dung chinh lien quan dgn md hinh kigm toin mdi Uudng cua Anb theo ban hudng din ndi trgn cac duan moi? tho ) -DN CO biet den cac ky tbuat moi nhat? -DN CO tai che cac phe thai van phong? - DN CO cap nhat cac quy dinh ve moi - D N CO quy trinh canh bao doi voi cac i truang? tai nan nhu Iran dau hoac ro ri ga ? Kiem toan van chuyen (Transport) KiSm toan ngnyen vat lien(Material$) - DN c6 bcb trinh van chuyen hang hoa - DN CO kha nang giam viec sw dung hieu qua? (vi du tranh de phuong tien cho nguyen vat heu? Vi du thay doi kieu hang bj rong) dang, kich thuoc de giam chi pbi vat -Nhihig canh bao dac biet nao DN da tien lieu va bao bi hanh van chuyen nhiing liang hoa hoac - D N CO liii che nguyen vat lieu co rac thai doc hai? CO boi? - DN thuong xuyen bao tri phutmg tien - DN CO the sii dung cac loai vat Ueu nham giam tliieu doc hai? tiian thien hem voi moi tnicmg? (vi du: -DN CO tlie cbuyen doi phuone tien nguyen vat Ueu co the tai che c6 the tai Kiem toan sir dung nang lumig Kiem toan tac dong t6i moi trv^mg (Enrgy use) song (Lanscapes & Habitats) - S o nang lircmg DN da sir dung? DN co - D N CO boat dgng nao anh huong toi thuong xuyen kiem tra viec sir dung nang canh quan va moi trirong song? luong cua minh? -Cac CO so san xuat ciia DN c6 sach se - DN CO kha nang su dung ket hop giira yen tinh va khong co khoi bui nhu la nhiet nang va dien nang? chiing CO the? -DN CO kha nang tiet kiem nhien lieu? -Canh quan cua cac co so san xuit co vi du CO the kiem soat tSt hon he thdng lam cho chung them hap din? chieu sang, he thong doi luu khong - DN CO bao ve moi truong tu nhien quanh khu virc san xuit mot mirc nhiit djnh 60 NGHIEN Cia' KHOA HOC KIEM TOAN Vi pham vi vd muc tiiu cua kiem todn mdi trudng Dya trgn kgt qua khao sit vi phdng van cac doanh nghiep da thyc hien kigm toin mdi trudng cd thg tdm tat nhirng vin dg vg pham vi va muc tigu kigm toan mdi trudng bang dutii day: So dd 1: Trinh ty va npi dung kiem loan moi trudng Vg phan loai kigm toin mdi trudng Dya vio ndi dung kigm tra va cic bang ciu hdi cua kigm toin vign, kiem toin moi trudng cd thg dugc chia loai co ban sau: Bang 2: Cic loai kiem toan moi trudng chii ygu Thyc trang kigm toin moi trudng d Viet Nam kign nghi vi giai phap Thyc trang kigm toin mdi trudng d Viet Nam Kg tii' Viet Nam ban binb Luat Mdi trudng lin diu vao nim 1993 vi Luit bao ve Mdi uudng siia ddi vao nam 2005, cdng tic quan ly va bao ve mdi trudng da cd nhirng budc tign ding kg, die biet la nhin thiic cua cdng ddng xa bdi, vi cdng ddng doanb nghiep viec bao ve mdi trudng sdng, mdi trudng lim viec vi mdi trudng kinh doanh Thyc tg li cd rit nhigu doanb nghiep, td chirc dang hudng tdi mpt quy trinh sin xuit kinh doanb hoac cung iitig dich vu theo tigu chuin "xanh sach" thin thien vdi mdi trudng va phu hgp vdi chien lugng phit uiln bgn viing Cdng tic quan ly vi bao -So 19/Thang - 2009 • m&c ftaoAii Bdng 3: Lai ich kinh te kiem todn moi trudng mang lai tai mpt so nganh, linh vuc Linh vuc Bien phap thyc Chi phi tiet kiem Thai gian hoan hien sau kiem hang nam von £ 27,000 nam £ 76,000 thang toan moi truong Dien (truyen tai Giam ton that nha dien) thay the day dan moi bang dong Luyen kim Thu hoi cac bui kim loai san xuat Cong nghiep thuc Sli dung hieu qua pham (che bien) £ 200,000 10thang nguon nudc va xii ly hieu qua chat thai long tai mot ve mdi trudng dugc xa hdi h o i \ai sy tham gia cua nhigu td chirc, c i nhan nhu cac td cbiic bao ve mdi trudng, tra mdi trudng, canh sat mdi trudng Tuy nhign, ben canh nhiing bign chuye'n budc dau, cdng tic quan ly bao ve mdi trudng d Viet Nam van nhirng tdn tai nhit dinh Cd thg tom tat nhiing net chinh sau: - Cdng tic quan Iy va bao ve mdi trudng mdi cbi dirng lai d hinh thuc xii ly sy vu, chua cd cic kign nghi cu thi vg cdng tic phdng chdng d nhigm ciing nhu dinh gii kinh tg, bieu qua, hieu lyc viec su dung cic ngudn lyc, ngudn kinb pbi cua qudc gia cing nhu ciia doanh nghiep - Cdng tic tra, kigm tra ve moi trudng chu ygu dugc thyc bien thdng qua cac bao c i o dinh gii tic dpng mdi trudng ciia doanh nghiep qua trinh boat dpng hoac lap va uien khai dy an Tuy nhien, c i c bao cao hoac la S6 19/Thang - 2009 khong dugc lap hoac chi l i hinh thiic cho du thu tuc - Cdng t i e tign kiem chua nghigm, cdng tic kigm tra giam sat chua chit che thim chi bi bu5ng Idng ngn chu yeu la hau kigm va giai quylt bau qua, dien hinh nhu vu ciia Cdng ty Vedan vira qua - Chua cd sy phdi hgp chat che cic Bg nganh, die biet la Bd Tai nguygn va mdi trudng cung nhu Bp khoa hpc v i cdng nghe, Bp thuang mai cho viec cip chung chi cbo cic san phim sach v i khuygn khich ngudi dan va DN su dung sin phim hoac nguygn lieu tii che - Cic cbi tii luit phip vg mdi trudng chua thyc sy hieu qua, chu ylu l i xu phat hinh chinh dudi binb thuc nop phat cho tdn tai2, ngn viec tii pham cua doanh nghiep l i dieu khdng trinh khdi Nguyen nhin cua nhimg tdn tai Vdi thyc trang cdng tic quan ly va bao ve moi trudng d i neu cd thg ndi d Viet Nam hien hau nhu chua cd kigm loan mdi trudng d ca gdc dp npi kigm va ngoai kiem Dieu xuit phat tir nhigu nguyen nhan dd phai ke den: - Nhan thiic vg uich nhiem xa hpi cua doanh nghiep (Corporate Social ResponsibiIity)3 td chirc ddi vdi cpng dong cdn d uinh dp thap Nhin to mdi trudng biu nhu chua dugc tinh dgn cic phuong an san xuit kinb doanh cua cac doanh nghiep - C i c van ban phip Iy va cac tieu chuin vg mdi trudng Uong boat dpng ciia doanb nghiep cdn thieu va chua ddng bp -Viet Nam chua xay dyng dugc mpt ngin hang dii lieu vg mdi uudng qudc gia (thdng tin vg tai san moi trudng Vi du: tai nguyen nudc, khoing san, rirng; cac cong nghe xu ly chit thai; cic bp tigu chuan moi trudng timg nganh Iinh vuc, danh sich cac cdng ty vi pham va xu ly theo cac chg tai ve mdi trudng*) lam CO sd cho cac ddi chigu va kign nghi cua kigm toin vign - C h u a cd mpt van ban phip Iy quy dinh ro cd chirc nang kiem toin mdi trudng (trong trudng hgp doanh nghiep, td chirc bat bupc phai kigm toin) - Cdng tic dao tao cic chuygn gia hoac kilm loan vign cd kien thiic vl kilm toan m5i trudng cdn rat ban cbi, dd chua xay dyng dugc mpt dpi ngu kilm toan vign mdi trudng chuygn nghiep - H i e p bdi nghi nghiep vg kigm toin ciing chua phdi hgp vdi cac ca quan, to' chirc vl mdi trudng dg xay dyng dugc mdt quy trinh phuang phip rigng ddi vdi kigm toan mdi trudng - C h u a cd nhimg quy dinh hoac hudng din lign quan dgn ke toan moi NCHIEN c i f l KHOA HIK KIEM TOiN 61 trudng cic DN, vi vay thdng tin phuc vu cbo kigm toin mdi trudng bi han chg -Die digm cua mdt ngn kinh tg chuygn ddi, vdi tdc dp phit trign kinh te cao, nhu ciu tigu diing cho ca san xuit va sinh boat d miic dp ldn ngn cic tieu chuin vg moi trudng thudng bi xem nhe Cic kign nghi cho kiem toin mdi uudng d Viet Nam Dugc nhin nhin nhu la mpt cdng cu quan Iy, theo chiing tdi kigm toan mdi trudng digu kien cu thg ciia Viet Nam bien trudc hgt nen thyc hien d hai miic dp: kigm toin npi bp (phuc vu cho cdng tic quan Iy cua DN) va kigm toin Nhi nudc (phuc vu cbo cdng tic quan ly moi trudng cua Nhi nudc d tim vT mo ngn kinh tg) Va trgn thyc tg, Kigm toin Nha nudc vg moi trudng d giai doan diu, cd thg se la bat bupc (theo luit dinh) doi vdi cac doanh nghiep, td chirc Khi dd, kigm toin Nhi nudc cd the xem xet Iai cic bio cao kiem toin mdi trudng kigm toin vign ndi bd DN tign hanh boic thyc hien mpt cupc kiem toin mai thay can thigt hoac doi vdi cac DN khong cd kiem toan npi bp Vg npi dung, quy trinh kigm toin mdi trudng cd tbi tham khao kinh nghiem cua cic nudc khu vyc (vi du nhu cic chinh sach vg kigm toan mdi trudng ciia Indonesia), hoac cua cic nudc cd uinh dp kinh tg phit Uien nhu mo binb kigm toin mdi Uudng ciia Anh vira trinh biy d trgn, cd tinb dgn nhiing net die thii cua Viet Nam Khi nhin thirc ve trach nhiem xa hpi ciia doanh nghiep da dugc ning cao, ciing vdi sy phit triin cua kigm toin npi bp vg mdi trudng cung nhu sy ddng bd ciia cic dinh 62 NGHIEN Cifl KHOA WK KIEM TOAN chi luit phip va cic tigu chuin mdi trudng, cic DN cd thg sii dung dich vu kilm toan mdi tnrdng dugc thyc bien bdi cic cdng ty, hing kigm toin chuygn nghiep bgn canh kigm toan bio cio tii cbinh Theo chiing tdi, dd chinh Ii budng co ban vi liu dai cho kigm toin mdi tnrdng d Viet Nam phit trie'n • Tai lieu tham khao Centre for nvironment and Business in Scotiand (CEBIS), 1991, Guidance on the Conduct of Environmental Audits; Gray, B.etal, 1993, Accounting for the Environment: The Greening of Accountancy, Part II.Paul Chapman Publishing Ltd; Nguygn Tuin Trung, 2008, Kigm toin mdi trudng va nhirng thich thiic dit ddi vdi Kigm toin Nha nudc Viet Nam Tap chi nghien ciru khoa bpc Kigm toin, sd 07, 04/2008, U 19-23; The International Chamber of Commerce (ICC), 1989, Environmental Auditing Paris: ICC; The World Bank, Environmental Auditing http://www.worIdbank.org; The European EoManagement and Audit Scheme Http://ec.europa.eu/environment/emas/index en.htm; Pham Due Hiiu, 2008, Kg toin mdi trudng: Mpt gdc nhin tir khia canh trich nhiem xi hpi ciia td' chuc; Tap cbi Khoa bpc Thuong mai sd 24 06/2008, trang 33 -37 • HUONG DAN CHI TIET THI HANH LUAT THU£ TTDB / / 0 va Ngay 27/3/2009, Chinh phii va Bd Tii chinh lin lupt ban hinh Nghi dinh sd / 0 / N D - C P vi Thdng tu sd 64/2009/TT^TC hudng din chi tigt thi binh Luit thug TTDB Theo dd, cd mdt sd ndi dung mdi thay ddi dang chii y nhu sau: Ddi turnig khong chju thue dugc qui dinh thgm ddi vdi cac loai tau bay, du thuygn sii dung cho muc dich kinh doanh van chuygn hang hoi, hinh khich va kinh doanb du lich Tuy nhign, ngu thay ddi muc dich su dung thi phai chiu thug TTDB theo gii tri cdn lai sau trir gii tri di khiu hao theo quy dinh Ngoii ra, chi cd digu hda nhiet dp cd cdng suit tir 90.000 BTU trd xudng theo thigt kg ciia nhi san xuit dugc dung dg lip trgn phuang tien van tai mdi dugc coi la ddi tugng khdng chiu thug cic vin ban hudng din trudc diy khdng qui dinh digu kien niy Theo do, cd the dugc higu cic loai digu hda ciing cdng suit khdng dugc thigt kg vi sir dung cho mue dich trgn se thudc dien chiu thug TTDB Ddi tugng khdng chiu thug ciing dugc md rdng thgm ddi vdi bang hda dugc mua bin giira cic khu phi thug quan vdi ngoii hing hda nhip khiu tir nude ngoai vio khu phi thug quan, hang hda tir ndi dia bin vio khu phi thug quan vi chi sii dung khu phi thul quan nhu quy dinh trudc diy Tuy nhign, theo -So 19/Thang - 2009 ... gia tang nhanh chong cua chi phi nguyen lieu thay the dac biet la cac ve rac thai nguyen lieu sach - Ap luc ve canh tranh so voi cac Dn -Dinh huong cho cac ke hoach ve moi khac nhung hanh dpng... to cho doanh nghiep?) -Cai thien hinh anh cua DN chuc {ke hoach hanh dpng) - T r g giup viec hinh cac chinh sach ve moi truong -Thuong xuyen kiem tra viec thuc hien Cac v§n de sau kiem toan -Danh... -Danh gia each thuc ung xu voi vin d£ Anh cung nhu cua cpng dong Chau Au chat thai cua qua trinh san xuat tim -Trach nhiem xa hpi cang tang cac each thiic lot hem doi voi quan ly nhanh cua doanh