2Environmental auditing IntroductionBackgroundDetailed DefinitionsAreas of environmental auditingTypes of auditsEnvironmental auditing proceduresAudit protocols, methods and toolsEnvironmental Auditing and Environmental Management Systems (EMS)ISO 14001The benefits of auditing
3Environmental auditing IntroductionEnvironmental 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.
4Environmental auditing BackgroundEnvironmental 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.
5Environmental auditing BackgroundMore 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.
6Detailed Definitions: Environmental auditingDetailed 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
7Environmental auditing public sector environmental auditingIn the public sector, two forms of auditing have been defined: 1-External audit:an assessment of the condition of the local environment, and2-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.
8Environmental 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.
9Environmental auditing Areas of environmental auditingAreas 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);
10Environmental 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.
11Environmental 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.
12Types 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);
13Types 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.
14Environmental auditing procedures The scope and style of environmental auditing vary according to the circumstances, but common stages and activities include:Pre-audit stagefull management commitment;setting overall goals, objectives, scope and priorities;selecting a team to ensure objectivity and professional competence;
15Environmental 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;
16Environmental auditing procedures Post- audit stageevaluation of findings;reporting with recommendations;preparation of an action plan; and follow-up.
17Audit 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.
18Audit 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, and wireless internet access have all been used to improve audits, increase auditor access to regulatory information and create audit reports on-site.
19Environmental 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.
20The 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; 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;
21The 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.
22ISO ISO 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:
23An 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 implementation is to obtain certification.
24The 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;.
25The benefits of environmental auditing include: 4- increased awareness amongst stakeholders; and more efficient resource use and financial savings. Improved environmental practices and environment friendly technology often save money in the long run.
26Environmental 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 The benefits of auditing