Environmental Auditing

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Environmental

auditing
Environmental auditing
Introduction
• Environmental auditing is an attempt to provide information
on the environmental performance of a company, and thus
include environmental issues in the decision making process.

• An environmental audit assesses the nature and extent of


harm to the environment caused by the activities, wastes or
noise from a particular company.

• Environmental audits must be independent, objective,
credible and transparent in order to be successful. Audits
should also be regular and ongoing.
Environmental auditing
Background
• Environmental auditing originated in the United States and
in Western Europe in the 1970s.

• In that period the developed countries were adopting the


environmental legislation in order to reduce the harmful
consequences of the companies' actions that had affected the
environment.

• Environmental auditing was introduced to the rest of the world


by multi-national companies which demand that their
subsidiaries and suppliers have green credentials.
Environmental auditing
Background
• More recently, environmental auditing has been used as an
extremely valuable tool for assessing a company's
environmental management systems, policy, and equipment.
It provides the company with recommendations on how it can
improve its environmental management practices, and reduce
the impact that a company is having on the environment.

• Greater awareness and understanding of environmental


issues have led the supreme audit institutions (SAIs) to
introduce the environmental auditing in the public sector.
Environmental auditing

:Detailed Definitions
 
The term 'environmental auditing' is a broad one. Many
definitions cover auditing in the private and public sector.

Private sector environmental auditing has been variously


defined as:

a systematic, documented, periodic and objective evaluation -


of the performance of the organisation, management system
and processes designed to protect the environment
Environmental auditing

public sector environmental auditing


In the public sector, two forms of auditing have been defined:

1-External audit:
an assessment of the condition of the local environment, and

2-Internal audit:
consisting of 'Policy Impact Assessment', a review of the
activities (objectives, services, practices and policies) of the
authority related to the environment protection as well as
'Management Audit', a review of the procedures by which
environmental policies are managed by the authority.
Environmental auditing

Typically public sector audits cover a number of targets such as:


• energy use;

• recycling;

• hardwoods from sustainable sources;

• environmental education;

• habitat conservation and creation;

• green purchasing; and traffic calming.


Environmental auditing

Areas of environmental auditing


• Areas of environmental auditing normally include:

• Material management, savings and alternatives;

• Energy management and savings;

• Water management and economy of use;

• Waste generation, management and disposal;

• Noise reduction, evaluation and control (internal and


external);
Environmental auditing

 Air emissions and indoor air quality;

 Transportation and travelling practices;

 Staff awareness, participation and training in environmental


issues;

 Environmental information publicity;

 Public enquiry and complaints response; and Environmental


management system set up, suitability and performance.
Environmental auditing

:Types of audits
1- Compliance audit:

the most common type of audit. it consists of checks


against environmental legislation and company policy.
Compliance audits may be multimedia or programmatic.
Multimedia audits involve identifying and auditing all
environmental media (air, water, waste, etc.) that apply to the
operation/company. Programmatic audits (which may also be
called thematic or media-specific) are limited in scope to specific
areas, such as air.
:Types of audits
• issues audit: an evaluation of how a company's activities
relate to a specific environmental issue such as global
pollution or energy use;

• site audit: an audit of a particular site to examine actual


or potential environmental problems;

• due diligence audit: an assessment of potential


environmental and financial risks and liabilities carried out
because of a company merger or site acquisition or divestiture
(e.g. contaminated land remediation costs);
:Types of audits

product or life cycle audit:


an analysis of environmental impacts of a product
throughout all stages of its design, production, use and
.disposal, including its reuse and recycling
Environmental auditing procedures

THE SCOPE AND STYLE OF ENVIRONMENTAL AUDITING


VARY ACCORDING TO THE CIRCUMSTANCES,
BUT COMMON STAGES AND ACTIVITIES INCLUDE:

Pre-audit stage
•full management commitment;

•setting overall goals, objectives, scope and priorities;

•selecting a team to ensure objectivity and professional competence;


Environmental auditing procedures

Audit stage
1- on-site audit, well defined and
systematic using protocols or
checklists;

2- review of documents and records;


3- review of policies;

4- interviews;

5- site inspection;
Environmental auditing procedures

Post- audit stage

• evaluation of findings;

• reporting with recommendations;

• preparation of an action plan; and follow-up.


Audit protocols, methods and tools:
• The term "protocol" means the checklist used by
environmental auditors as the guide for conducting the audit
activities.

• Current technology supports many versions of computer-


based protocols that attempt to simplify the audit process by
converting regulatory requirements into questions with "yes",
"no" and "not applicable" check boxes.

• Other auditors use permits directly as protocols.

• In the US, permits for air emissions, wastewater discharges


and other operational aspects may establish the primary legal
compliance standards for companies.
Audit protocols, methods and tools:

• During the past 20 years, advances in technology


have had major impacts on auditing. Laptop
computers, portable printers, CD/DVDs, the internet,
email and wireless internet access have all been
used to improve audits, increase auditor access to
regulatory information and create audit reports
on-site.
Environmental Auditing and Environmental
Management Systems (EMS)

An EMS is a tool designed to enable organizations to


achieve continuous improvement in environmental
performance.

It is one integrated management process with a number


of stages, which includes an environmental audit.
The stages of the standard environmental
management systems are to:
1- adopt an environmental policy that promotes commitment to
continual improvement in environmental performance;

2- undertake an environmental review to identify significant


environmental issues;

3- set up environmental programs of objectives, targets and


actions;

4- establish an environmental management system to ensure the


implementation of the necessary actions to achieve these
objectives;

5- undertake periodic environmental audits to assess the


performance of such components;
The stages of the standard environmental
management systems are to

6- prepare an environmental statement on


environmental performance; and obtain
independent verification of the environmental
statement.
ISO 14001
ISO 14001 is a voluntary international
standard for environmental management
systems ("EMS"). It provides the requirements
for an EMS.

An EMS meeting the requirements of ISO


14001:2004 is a management tool enabling an
organization of any size or type to:
An EMS meeting the requirements of ISO
14001:2004 is a management tool enabling an
organization of any size or type to:
(1) identify and control the environmental impact of its
activities, products or services;

(2) improve its environmental performance continually, and

(3) Implement a systematic approach to setting


environmental objectives and targets, to achieving these
and to demonstrating that they have been achieved.

The goal of ISO 14001 implementation is to obtain


certification.
:The benefits of auditing

The benefits of environmental auditing include:


1- ensuring compliance, not only with laws, regulations and
standards, but also with company policies and the requirements of
an Environmental Management System (EMS) standard;

.
2- enabling environmental problems and risks to be anticipated
and responses planned;

3- to demonstrate that an organization is aware of its impact upon


the environment through providing feedback;
:The benefits of environmental auditing include

increased awareness amongst stakeholders; and -4

5- more efficient resource use and financial


savings. Improved environmental practices and
environment friendly technology often save money
.in the long run
Environmental auditing
Introduction

Background

Detailed Definitions

Areas of environmental auditing

Types of audits

Environmental auditing procedures


Audit protocols, methods and tools
Environmental Auditing and Environmental Management
Systems (EMS)
ISO 14001
The benefits of auditing
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