Overview of Environmental Auditing

Environmental Auditing is an independent assessment performed by different organisations to ensure that they are complying with the Environmental Policies. It examines the amount of risk or injury or actual harm caused and determines the types of Pollution produced by assessing the range of locations, procedures and activities.

This Auditing procedure is a pragmatic management tool that helps an industry or organisation verify compliance with environmental norms or requirements, evaluate the effectiveness of the environmental management system, assess risks, and identify and correct environmental hazards.

It is the examination of accounts of revenues and costs of environmental and natural resources, their estimation, depreciation and natural resources, their estimation depreciations and values recorded in the books of accounts.

The Auditing procedure represents the evaluation of utilisation of raw materials, products and utilities as well as adequate maintenance of the Environmental Management System and its efficient operation towards the implementation of environmental laws in an independent, transparent and systematic order. There are several cases where the Environmental Audit has not only helped in reducing pollution in the industry sector but also helped in improving their bottom line.

The Environmental Organization Management Systems and Equipment preform with the aim -

• To facilitate management control of environmental practices.
• To assess compliance with company policies.
• To facilitate professional competence.

It plays a significant role in sustainable development. It keeps organisations accountable by examining their practices and determining what measures need to be taken to ensure that the organisations are following proper regulations.

The Objective of Environmental Auditing

The essential objective of conducting Environmental Audits by companies is for assisting in providing protection against harm to the environment along with reducing health risk factors for humans. It is a type of Risk Management Tool with the key objectives being -

• Determining the performance analysis of available Environmental Management Systems.
• Verifying the compliance measures of being in accordance with the relevant Laws and Regulations.
• Reducing exposing humans to potential risk factors for any environmental, health or safety measures.

Types of Pollution Applicable for Environmental Auditing

The following list stated below mentions the types of waste or industries that generate pollution, which is covered under Environmental Auditing -

• Energy
• Waste Management
• E–Waste
• Plastic Waste
• Hazardous Waste
• Bio–Medical Waste
• Air & Water
• Carbon dioxide and other emission
• Food Sector
• Chemical Sector
• Pharmaceutical
• Automobile
• Composting

Types of Environmental Audits

There are three essential types of Environmental Audits that are mentioned below -

• Environmental Compliance Audits -
• The Environmental Compliance Audits are authorised to review the applicant company’s compliance measures, whether they are being followed in accordance with the State and National rules and regulations established by the Government of India and if the compliance measures are legally binding.
• Environmental Management Audits -
• The Environmental Management Audits assist the applicant company in understanding the procedure of operating their company in accordance with the Environmental Performance Standards.
• Functional Environmental Audits -
• Functional Environmental Audits are responsible for measuring the consequences of specific environmental pollution or hazard caused. This particular auditing is authorised for investigating specific concern areas such as evaluation of the monitoring of the maintenance of the air quality, waste management, etc. Functional Environmental Audits are quite rarely conducted and are often included as a part of both the Environmental Compliance Auditing and the Environmental Management Auditing.

Advantages of Environmental Auditing

The following pointers mentioned below are the various essential advantages of Environmental Audits -

• Preservation of the Environment.
• Verification of Consents in accordance with the State Laws and the National Laws
• Identifying the existing and potential upcoming circumstances of environmental damages that will be needed to be addressed.
• Assessment of training programs along with providing data for the training of employees.
• Providing Companies with possible opportunities for structuring a better environmental performance, highlighting the deficits and providing scope for improvement.
• Classifying the potential cost–effective factors which can be achieved through waste minimisation and reducing the emission of carbon footprints.
• Providing assistance in the trade along with the comparison of data with other plants or subordinate companies.
• Showcasing the applicable company’s commitment towards protecting the environment to the employees, the stakeholders, the public, and the appropriate authorities.

The Procedure of Environmental Auditing

The following steps mentioned below state the general procedure for conducting any type of Environmental Auditing -

• Structuring a plan for the audit, which needs to include activities that need to be conducted along with a plan for the responsibilities required to be fulfilled for the success of the applicable activities.
• Reviewing the applicant company’s Environmental Protection Policy along with the applicable regulations to be maintained in accordance with the State and National Laws.
• Gathering of information and all relevant data.
• Evaluating the overall performance of the company.
• Identifying the zones that require being focused on improvement.
• Submitting the Report of the Audit conducted to the appropriate management.

Phases of Environmental Auditing

The following stages mentioned below are the various phases of Environmental Auditing -

• Pre–Audit Phase
• Audit Phase
• Post­–Audit Phase

The Procedure of the Pre­–Audit Phase

The following steps mentioned below state the procedure for preparation of the Pre–Auditing Phase -

• Forming an Auditing Team
• Constructing an Audit Plan
• Reviewing of the following documents –

1. Permit Applications and the granted Permits
2. Record of Production of the applicable Industry
3. Reports
4. Report in case of any prior audits conducted along with the proof of the corrective actions taken and the latest status of the issues identified from prior auditing

• Preparation of the list of possible questions or queries that can be demanded by the auditors, along with follow–ups in regard to prior audits conducted
• Preparation of any additional documents that can be demanded by the auditors
• Duly filing the “Disclosure of Violation Table” of all the issues that are identified

The Procedure of the Audit Phase

The following steps mentioned below state the procedure for preparation of the Auditing Phase -

• Established the ground rules
• Determining the solution for the issues that are identified
• Conducting regular meetings to document the latest data
• Evaluating the following documents -
• Environmental Policies
• Compliance Measures
• Training Reports
• Control, Monitoring, and Storing Records of Air, Water, Waste, and Noise Pollution
• Protocols set for Emergency Response Process
• Response to environmental–related complaints
• Evaluation of documents to be in legally binding, consistent and up–to–date
• Conducting Inspection of the Site premises.
• Evaluating if the Operations are being conducted in accordance with the Compliance Measures
• Collection of Samples if required
• Cross-Examining the EHS Personnel, Operations, Management, Maintenance and Policies
• Identifying concerning issues
• Conducting a Closing Meeting enlisting all the issues identified, then discussing and developing corrective actions necessary to be taken

The Procedure of the Post–Audit Phase

The following steps mentioned below state the procedure for preparation of the Post–Auditing Phase –

• Preparation of the “Environmental Audit Report” and the “Disclosure of Violations Form”
• Enlisting the identified issues and areas of concern
• Enlisting Actions that are taken and enquiring follow–ups in relation to concerned topics

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