Overview Regarding the Environmental Auditing
The methodological assessment of production activities and processes of the project to conclude whether these comply with the authorised environmental management guidelines, sustainable environmental practices and legal and environmental criteria is defined as Environmental Auditing. The primary use of Environmental Auditing is to investigate, understand and identify the performance of the interested parties. It is the examination of accounts of revenues, costs of environmental and natural resources, their estimation, depreciationand values recorded in the books of accounts. Environmental organisation management systems and equipment are performing with the following aims:
- Facilitating management control of environmental practices
- Assessing compliance with company policies
- Facilitating professional competence
Areas covered under Environment Auditing:
- Waste management
- Plastic waste
- Hazardous waste
- Bio-medical waste
- Air & water
- Carbon dioxide and other emission
- Food sector
- Chemical sector
Environmental Auditing is conducted by ensuing the ISO Standard 14011 on procedures comprising commencement assembly, thorough inspection, interviews, document assessment and a closure meeting with the plant management/enterprise.
The Benefits of the Environmental Auditing
The benefit of environmental auditing can be broadly categorised into three different categories:-
- Environmental auditing help in avoiding the fines which may be imposed by regulating authorities.
- It also identifies potential cost savings.
- Environmental auditing further lessens the corrective action costs.
- Successful Environmental auditing also increases the employee awareness of environmental standards and responsibilities.
- Additional to that, it helps in controlling the effect of pollutants.
- Stakeholder Relations
- It increases morale and improves employee relations.
- Environmental auditing also helps build a positive image of the enterprise in the market.
- Increase the goodwill.
- Successful enterprise auditing is more desirable to investors due to good environmental programs.
The main objectives of Environmental Auditing
The main objectives of Environmental Auditing include: -
- Reviewing policy implementation
- Identify needs, strengths, and shortcomings
- Evaluate policy implementation
- To meet compliance requirements and create a report for regulatory agencies
- To increase production health and safety
- To preserve resources
- To check for adherence to legal requirements
- To make public environmental information available
- To lessen the waste
The procedure of Environmental Auditing
Environmental Auditing is regulated by the Comptroller and Auditing General in India (CAG)and the Central and State Pollution Control Board (C/SPCB), mandated by specialised guidelines of Manual of Standing Orders (MSO) (Audit) 2002.
These include a selection of the expert team and the development of a plan. The plan should include:
After pre-audit activities, the on-site activities include reviewing records and documentation. This also involves an interview with the staff and a physical inspection of the facilities.
Development of raw material balance examination for each manufacturing unit of the industry highlights the projected operation of raw material and ideas concerning reuse. Water, energy consumption, vegetation removal all the sensitive parts must be balanced. Evaluation of pollution audits and emission standards are carried out.
EAS (Environmental Audit Scheme) has three following elements -
- State Pollution Control Board (SPCB)
- Internal Auditor Board (IAB)
- External Auditor (EA)
- State Pollution Control BoardState Pollution Control Board has a vital role in efficiently executing environmental auditing. The phases carried out by the SPCB are as follows: -
- Formulate the layout of the audit report on all the characteristics of environmental protection.
- To employ internal auditors to formulate industry audit reports.
- Assessment and authentication of audit reports.
- Starting the action on the evaluated report.
- Internal Auditor- The choice of auditors consists of seasoned professionals from different professions. According to the State Pollution Control Board's regulations, hiring a certified auditor with a well-equipped lab for analysing water and air samples should be necessary.
- External Auditor - The team needs the SPCB's approval. For further action, evaluated and verified reports must convey their remarks to the State Pollution Control Board.
Principle areas of Environmental Auditing
The chief regions covered are:
- Material Audit: the main area of environmental auditing, it chiefly focuses on utilising various crude materials or regular utilisation of assets, costunit, insightful process utilisation, wastage, and so forth. Preservation of crude material, logical capacity, and waste material reuse are also considered.
- Vitality Audit: It inspects the utilisation of different types of vitality in various procedures in any industry or association. The fundamental review is minimisation, disposal of avoidable misfortunes of profitable vitality and preservation.
- Water Audit: Consumption of water at various sources also focuses on reusing and reusing water, assessing crude water consumption and adjusting the water table and different sources.
- Well-being and Safety Audit: Workers & employees are the fundamental need of the industry. The well-being and security of those are all around considered in the review. Appropriate transfer of lethal and unsafe waste, counteractive fire action measures, and so on should be assessed.
- Natural Quality Audit: This is also an essential phase of environmental auditing. Conservation of each viewpoint and phase of condition keeps up the quality. This is additionally all around noted in the review plot.
- Waste Audit: It covers the subjective and amounts assessment of waste created by enterprises.
- Designing Audit:Use development innovation that covers the appropriate procedures and building applications.
·Consistency Audit: The distinctive parts of reviews that are required to be completed according to guidelines, techniques, and as per the approaches of that specific industry are known as consistency review
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