我国环境审计面临的问题及解决对策

环境审计是规范企业环境行为、提高企业环境意识的重要手段。由于我国环境审计刚刚起步,在审计理论与实践中还存在参与主体不够全面,缺少法规、制度的支持,审计范围狭窄等不足之处。从环境审计的基本问题入手,通过分析和总结我国环境审计存在的问题,提出扩大环境审计主体、完善环境保护法规体系、拓宽环境审计的范围、建立环境审计后续跟踪制度等适合中国国情的环境审计策略。     

Challenges of meeting ISO 14000 auditing guidelines: Audit program gaps

At long last, the ISO 14000 environmental auditing guidelines have been issued in final form and have been accepted in the United States and elsewhere as official national standards. The auditing guidelines consist of: Guidelines for environmental auditing—General principles (ISO 14010: 1996(E)) Guidelines for environmental auditing—Audit procedures—Auditing of environmental management systems (ISO 14011: 1996(E)) Guidelines for environmental auditing—Qualification criteria for environmental auditors (ISO 14012: 1996(E)) Unlike the environmental management system (EMS) standard (ISO 14001), the auditing guidelines are just that, guidelines. The ISO 14000 auditing guidelines are not long documents: ISO 14010 is three pages, ISO 14011 is five pages and ISO 14012 is three pages.     

The top ten reasons why phase I environmental assessment reports miss the mark

Recently, there has been considerable professional concern over many of the issues associated with environmental assessments, including report writing. Unfortunately there still are no nationally recognized published guidelines on what constitutes an acceptable report. In this article the authors show how reports can be vastly improved to help companies evaluate risks and make better business decisions. Their guidance can be applied to a broad range of auditing and assessment activity to improve environmental quality performance.     

Better environmental future in Europe through environmental auditing?

environmental auditing must be rejected if the aim is to make companies introduce a specific management concept. Rather, it is preferable to leave the search for effective environmental protection strategies to the competitive system, especially since the criteria for environment-oriented management in the European Community audit proposal are without substance. Environmental auditing can, however, assume a complementary function in the framework of an overall environmental policy if it is designed as an information tool with which companies provide information on the development of environmental problems deriving from their manufacturing processes and products. However, the model required to establish a framework of quantity and evaluation criteria is not available. Further, auditing does not cover products. Similarly, there are no proposals defining the evaluation procedure for ecological resource scarcity. Thus, the attempt of the Commission of the European Communities to create the elementary prerequisites for consistent and verifiable environmental auditing in the corporate sector has failed.     

Mobilization of innovation and investment resources for environmental management in Russian federation regions

Investments in environmental management and environmental protection have a decisive influence on the future of a region and its place in the economic development of the country as a whole. In this article, the principal differences between investment in environmental management and the financing of other projects are discussed. It is proven that, at present, the investment policy in the field of environmental protection of a region is oriented primarily toward current results. In such cases, it is possible to achieve only short‐term goals, and ultimately, to miss the prospect of further conservation of resources. Hence, short‐term investments in environmental protection activities and the achievement of rapid results are replaced by the commitment to promising, long‐term strategic growth. This article notes that the most effective form of implementing environmental monitoring is through environmental auditing, as auditing is performed at the expense of customers and does not require public financing. Furthermore, the effects of implementing environmental policies based on the results of environmental auditing can be even more significant than the results achieved under the State's environmental protection measures     

Environmental Auditing and the Role of the Accountancy Profession: A Literature Review

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.     

Environmental reporting requirements under the EU: eco-management and audit scheme (EMAS)

The fifth Action Programme on the Environment: Towards Sustainability, defines European Union (EU) environmental policy until the year 2000 and emphasises the need for greater disclosure of environmental information. This paper discusses the Eco-management and audit scheme (EMAS), and EU market based instrument designed to bring more industrial environmental performance data into the public domain. The paper discusses the purpose of the Regulation's environmental statement identifying the potential audiences and their requirements. Using six corporate environmental reports, the paper analyzes how these meet the Regulation's reporting requirements and what modifications would be needed in current reporting trends. The paper concludes that existing reporting requirements will need to change to satisfy EMAS requirements and the increasing public demands for industrial environmental performance information.Ruth Hillary successfully completed a MSc in Environmental Technology at Imperial College, University of London, and is currently undertaking a doctorate to continue her research into the fields of environmental auditing and environmental management. She was placed at the European Commission's Industry and Environment Division of DG XI where she worked on the draft Eco-management and audit Regulation during its progress towards adoption and application. She is the Series Editor for the Business and the Environment Practitioner Series, a series of practical business reports addressing current and emerging environmental topics of importance to companies, and has recently published a reportThe Eco-management and audit Scheme-A Practical Guide. She has also published many papers on the subjects of environmental auditing and the EU Eco-management and audit scheme.     

Working toward standards,auditor qualifications at the environmental auditing roundtable

The Environmental Auditing Roundtable (EAR) is the original professional organization dedicated to furthering the development and professional practice of environmental, health, and safety auditing. It began in 1982 as literally a roundtable of managers who met to discuss what environmental auditing was and to share practices. The group has held quarterly meetings since that time and has undergone several major changes. In 1984 the organization significantly expanded its membership and established a formal program committee. Major steps were taken in 1987 through the adoption of the Code of Ethics and the first formal bylaws to allow the EAR to be an organization with individual members and election of a board of directors by the membership at large. A significant milestone toward becoming a professional society occurred in 1991 with the incorporation of the EAR as a not-for-profit organization with a two-fold purpose: to provide a forum for the exchange of technical, regulatory, and professional auditing information; and to further the development and professional practice of environmental, health, and safety (EH&S) auditing. Today, there are about three hundred members of the EAR—individuals from industry, academia, service organizations, law firms, and government—who have agreed to abide by the Code of Ethics and to advance the practice of EH&S auditing.     

Environmental management auditing: When credentials count!

We all know that the process of driving a car is not as simple as turning a key in the ignition and moving. When you want to drive a car, you take a written test to show your knowledge of the rules of the road. You learn to operate a vehicle (remember the operating difference between a standard shift and an automatic?) and then how to operate that vehicle in moving traffic. After you have gained competence in vehicle operation, you take a “hands-on” driving test to prove to an independent third party (the State) that you know what you are doing. Then, if you do know, you are issued a license, subject to renewal and perhaps retesting at some later point in time. Your license has become your credential to operate. It implies a certain minimum level of knowledge and experience. Should environmental auditing be any different? This article considers the application of a uniform standard for environmental auditor qualification. With an emphasis on ISO 14001¹ and auditing of environmental management systems, it discusses:

• the evolution of environmental auditing;
• established environmental auditor qualification processes;
• limitations of compliance auditing; and
• characteristics of a good auditor.

     

Environmental auditing at the crossroads: The environmental auditing roundtable's response to ISO 14000

The Environmental Auditing Roundtable (EAR) is the single largest professional organization in the world, representing over 900 members. Built on a tradition of promoting environmental auditing through openly sharing experiences in the field of safety, health, and environmental auditing, the organization in recent years has significantly expanded its influence on auditing practices both nationally and internationally by monitoring audit activities and participating in the development of audit policy, regulation, standardization, and the certification of environmental auditors. This article describes the origin and evolution of the organization from meeting the needs of the membership to addressing the needs of external national and international stakeholders.     

Voluntary or mandatory environmental auditing in the european community: The carrot or the stick?

One possible route to responsible environmental management now under active discussion in the European Community (EC) is a European-wide environmental auditing program. The issue currently being debated by the EC's policy body is what form the program should take—mandatory or voluntary. Whatever the final form of the regulation, environmental management is about to gain added significance in boardrooms throughout Europe and the environmental auditing industry is about to experience a dramatic period of growth in the EC.     

监测数据的审核及结果的分析与判断

本文介绍了监测数据审核的意义，从监测结果的表达、报告的完整性，采要的准确性等方面阐述了监测数据审核的要点，提出了监测结果异常数据的几种较为简便，实用的判断方法。     

The environmental auditing privilege debate: Disclosure,compliance, and legislative issues

This article discusses the primary arguments advanced in the debate in favor of and against the adoption of a qualified privilege to protect audit findings and explores various alternative incentives for promoting the practice of environmental health and safety auditing and for encouraging voluntary disclosure of audit findings to the regulators. This article also examines whether establishing a privilege provides the greatest motivation to auditing and disclosure, particularly in the context of EPA's recent reevaluation of its policy on auditing.     

Sustainable economic development and environmental auditing: a local authority perspective

This paper appraises the concept of environmental auditing in respect of the principles of sustainable economic development, and the options available to local authorities for positive action. Humberside County Council's various environmental initiatives are reviewed as a case study. Particular attention is given to progress with implementation, and the integration of economic development and environmental issues.     

Auditing International Environmental Agreements: The Role of Supreme Audit Institutions

Environmental problems are often transboundary in nature. International cooperation to solve them has resulted in a growing number of environmental agreements. Supreme Audit Institutions, which are the highest national audit institutions in a country and are responsible for auditing the regularity of governmental expenditure and receipts, can contribute to the success of international cooperation by auditing government compliance with international environmental obligations and commitments. This is a new challenge for supreme audit institutions. To encourage and support this work a Workgroup on Environmental Auditing of the International Organisation of Supreme Audit Institutions has developed guidelines, which are presented in this article. The possible practical role of audit institutions is illustrated by the audit on the Convention on the Prevention of Marine Pollution by Ships, in which eight European audit institutions cooperated. This article is published in a personal capacity and does not necessarily reflect the views of the Netherlands Court of Audit.     

环境审计在评审企业环境责任中的作用

企业是造成环境污染的主要肇事者,因此,企业应切实履行其环境责任。开展企业环境责任审计,不仅是必要的,而且是可行的,在评审企业环境责任中起着重要的作用。通过事前、事中、事后的环境审计,确定或解除企业的环境责任,以使企业在生产过程中减少污染,实施可持续发展战略,达到保护环境的目的。     

Do environmental management programs improve environmental performance trends? a study of standard & poors 500 companies

In this article, environmental management programs of Standard & Poors (S&P) 500 companies were evaluated using a series of industry and size-adjusted environmental trend indicators. The statistical analysis shows that a handful of corporate policy, governance, human resources, auditing, and financial parameters are highly relevant to improving corporate environmental performance. The results have implications for corporate environmental efforts as well as future government policies to foster environmental improvement.     

Building and managing new compliance delivery systems

Companies today are continuously improving their efforts to incorporate an environmental management system (EMS) in their everyday operations and work practices, with an emphasis on identifying and reducing risks. Risks may include the cost of enforcement penalties, potential workplace dangers to employees, or cleanup liabilities due to past or present practices. Environmental auditing is an effective tool commonly used to enhance an EMS. Typically, there are two levels of auditing: (1) a review of management systems and (2) a review of compliance with regulatory requirements. There is yet another intermediate level of auditing that is more focused than management systems or compliance audits—compliance delivery systems (CDS) audits. This article examines the elements making up these systems for improving compliance performance and provides a ?ready to use”? checklist of items for managers to begin implementation.     

浅谈环境监测数据的三级质量审核管理

本文较为全面介绍了三明市环境监测站监测数据处理及数据三级审核质量控制管理方法。