SÜRDÜRÜLEBİLİR KALKINMADA YÜKSEK DENETİM KURUMLARININ GELİŞEN ROLÜ VE ÇEVRE DENETİMİ

Yıl 2012, Sayı: 84, 89 - 112, 01.03.2012

Berna Erkan

Öz

Küresel çevrenin gittikçe kötüleşen durumuna bağlı olarak çevresel duyarlılığı artan vatandaşların değişen beklentileri, çevre üzerinde bağımsız ve tarafsız bir denetim mekanizmasına yönelik ihtiyacı da beraberinde getirmiştir. Çevrenin korunmasında artan bu duyarlılık, çevresel performans değerlendirmesini de gerekli kılmıştır. Yüksek Denetim Kurumları bu özel sorumluluğu üstlenerek ve denetime yeni bir bakış açısı getirerek ulusal ve uluslararası düzeyde çevre denetim programları başlatmış ve devlet politikalarında sürdürülebilirlik kavramının içselleştirilmesi için destek vermeye başlamıştır. Çünkü iyi * Sayıştay Denetçisiişleyen bir çevre yönetim sisteminin ve bunun çevresel performans üzerindeki olumlu etkileri ancak şeffaf ve hesap verebilir güçlü kurumsal yapıların ve ilgili düzenlemelerin sıkı bir şekilde uygulanmasıyla elde edilebilir. Bu açıdan makale kapsamında, Yüksek Denetim Kurumları ve çevre denetim raporlarının, özellikle çevresel yönetimde saydamlık ve hesap verebilirliğin artırılarak ülkelerin çevre yönetim sistemlerinin geliştirilmesindeki önemli rolünün anlatılması amaçlanmıştır

Anahtar Kelimeler

Yüksek Denetim Kurumu, Çevre Denetimi, Sürdürülebilir Kalkınma

DEVELOPING ROLE OF SAIs IN SUSTAINABLE DEVELOPMENT AND ENVIRONMENTAL AUDITING

Öz

Changing expectations of citizens who are getting more aware of the environment due to the worsening global state of it have brought along a need for an independent and objective oversighting mechanism. This increased awareness about environmental protection has made the assessment of environmental performance essential as well. SAIs, taking this unique responsibility and developing a new approach to auditing, have launched environmental audit programmes both at national and international levels and begun to assist governments in internalizing the sustainability context in their policies. Because well functioning environmental management systems and resulting positive effects on the environmental performance can only be attained through strengthened governmental institutions with high transparency and accountability as well as rigid implementation of the related regulations. In this respect, within the scope of this article, important role of SAIs and their environmental audit reports for improving the environmental management systems of the countries through enhancing transparency and accountability especially on environmental governance is aimed to be explained

Anahtar Kelimeler

Supreme Audit Institution, Environmental Audit, Sustainable Development

Kaynakça

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