Environmental Audit as a Factor in Socially Sustainable Development

Socially sustainable development is currently one of the most discussed directions in economic and political life. However, throughout the development of society, the concept of socio-economic development has changed depending on the specific circumstances of each period. The socio-economic development of the economy at the country and regional levels follows general trends, laws, and features characterized by specific production characteristics and available resources. One of the key factors in the current development and competitiveness of enterprises is environmentally responsible behavior and environmental protection. Ecologically sustainable development implies a responsible attitude towards the environment and the prevention of consequences for future generations. The main directions of socially sustainable development are implemented at various levels through the implementation of government programs. Environmental auditing can be considered one of the key factors in socially sustainable development. This research examines the principles of socio-economic development, the problems of the emergence and development of environmental auditing, and its types. The authors study the goals and objectives of environmental auditing, which typically vary depending on the situation and the specific activities of the organization.