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.     

Registrars,Accreditation, and ISO 14001

The International Standardization Organization (ISO) will be publishing the first international environmental management system standard: ISO 14001. The ultimate impact of this standard is subject to heated debate throughout the industrial and environmental communities. This article focuses on one aspect of the standard: the process of certification/registration. ISO 14001 is a voluntary initiative. Companies will need to decide for themselves whether or not to pursue certification. As indicated in Section 1 of ISO 14001, ?This International Standard is applicable to any organization that wishes to

• a) implement, maintain and improve an environmental management system;
• b) assure itself of its conformance with its stated environmental policy;
• c) demonstrate such conformance to others;
• d) seek certification/registration of its environmental management system by an external organization;
• e) make a self determination and declaration of conformance with the standard.”?

As the introduction to ISO 14001 makes clear, ?the specification contains only those requirements that may be objectively audited for certification/registration and/or self declaration purposes.”? Any additional ?guidance…will be contained in other international standards.”? To avoid confusion, these other international standards tend to be called ?guidelines”?. Of particular interest to those associated with the certification and registration of systems to ISO 14001 are the three guidelines for environmental auditing. Officially these are referred to as:

• ISO 14010 - Guidelines for Environmental Auditing - General Principles,
• ISO 14011 - Guidelines for Environmental Auditing - Audit Procedures - Auditing of Environmental Management Systems, and
• ISO 14012 - Guidelines for Environmental Auditing - Qualification Criteria for Environmental Auditors.

     

Benchmarking: Survey profiles the who and what of environmental auditing practice

In late 1990, the Environmental Auditing Roundtable's Auditor Training and Qualification Work Group determined that it needed reliable information about those in industry currently doing health, safety, and environmental audits. The work group would use this information to develop appropriate standards for auditors. It was also felt that such information would be helpful to others establishing internal audit programs. The work group, under the leadership of Donald P. Duffy, developed and refined a survey questionnaire during 1991. This article details the results of this survey and provides companies with timely information to benchmark their TQEM auditing efforts.     

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.     

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。     

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.

     

ISO 14001 registration: The process,the benefits,and the choice of registrar

This article introduces the concept of ISO 14001 registration, outlines related assessment processes, and reviews the drivers behind developing an ISO-14001-concordant environmental management system (EMS) and seeking third party registration of that EMS. It focuses on registration strategies for larger organizations and considerations in choosing a registrar, including: auditor qualifications, standards for the conduct of EMS audits, and some issues for audit and registration service providers. The authors conclude that it is beneficial to pursue an ISO-14001-concordant EMS and that the value of the system can be enhanced through registration. However, some thought should be given to choosing the appropriate registrar, in particular to their EMS and audit approaches and to the qualifications of their audit team. Service providers are also cautioned to remember that ISO 14001 is not the same as ISO 9000, and that the registrar's standard of care in the discharge of their work should reflect that. © 1998 John Wiley & Sons, Inc.     

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.     

Environmental auditing: Theory and applications

The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.     

The value of EHS auditing in the United States: Solutions for audit protection

Conventional wisdom has advocated environmental auditing as a prudent part of an internal control program and one of the key tools in driving proactive efforts. As a part of risk management activities, it is often employed to protect an organization and its employees and officers from liability. Conscientious use of such audits has undoubtedly protected human health and the environment. Ironically, those who make the most consistent efforts to audit compliance and management systems, according to advocates of audit protection, may be the most vulnerable to enforcement actions and lawsuits. In this, the second part of a two-part article, we turn our attention to the likely solutions for audit protection in the current context.     

Auditing non-hazardous wastes from golf course operations: moving from a waste to a sustainability framework

This paper provides non-hazardous solid waste audit procedures and bench mark audit data for golf courses (GCs). The paper also demonstrates the narrow scope of solid waste audit data, and the need to move towards a broader auditing scope such as that contained in sustainability auditing frameworks. A case study of Clear Lake Golf Course, located in southwestern Manitoba, Canada was completed. Annual waste generation rates at the GC were estimated to be 46.2 tonnes/year with 83% of this material compostable. Grass clipping material generated from the putting greens accounted for 79% of the waste stream. The GC achieved a solid waste diversion rate of 81% (waste generated not destined for landfill per total waste material generated). A future, realistic target of 97% diversion was also identified. The 7 day audit period was found to be unsuitable for estimating grass clipping generation rates. Implementation of a broader sustainability framework for future audits will harmonize many existing management functions such as solid waste auditing, waste characterizations, pollution prevention, green procurement, customer satisfaction, and the efficiency of the operations.     

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.     

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.     

浅议环境监测数据的审核

环境监测数据的审核工作是整个质量保证体系中最后有效的质量控制手段。针对我国环境监测数据审核现状与存在的问题,将"五性"质量指标贯穿于整个环境监测工作当中,是提升监测数据的审核力度,保证监测数据正确、可靠的有力措施之一。     

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.     

Achieving quality environmental audits: Twenty tips for success

In 1995 the authors spent a considerable amount of time conducting audits and audit training classes all over the world. In rolling out Colgate-Palmolive's reengineered environmental audit program, they coupled a two-day training program with a three-day audit. Whether in Asia-Pacific, South America, Europe, or the United States, auditors, especially those newly trained, always seemed to fall into the same traps time and again. In order to facilitate the learning process, the authors prepared a list of 20 tips to use at the beginning and end of all training programs and audits. In this article, the authors share the 20 “golden rules” to help all auditors improve the quality of their audits.     

苏州地区农村生活污水治理工程绩效审计评价体系的研究

现阶段我国的环境审计处于探索阶段,在审计对象上,以环境保护资金为主,在审计类型上,以财务收支审计为主,不能综合考虑环保工程的环境效益、经济效益和社会效益。为此,根据苏州地区农村生活污水治理工程的实际情况,通过大量的调研和长期的监测,并听取了经济、审计、环保专家的意见,建立了农村生活污水治理工程绩效审计评价体系,提出了科学、合理、可行的农村生活污水治理工程绩效审计评价方法。     

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.     

清洁生产审核在石油企业基层的应用研究

文章总体介绍了中国石化河南油田分公司古城油矿实施清洁生产审核的概况,针对基层开展清洁生产审核工作的现状,重点分析了审核过程中存在的各种问题:审核培训的深度和力度不够,基层清洁生产审核的人力、物力资源严重不足等。提出提高基层清洁生产审核效果的对策:加强全员清洁生产知识和审核方法的培训,选定合适的清洁生产审核单元,充分利用好现有的技术资源。通过实施清洁生产方案取得了较好的经济效益和环境效益。