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.

     

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.     

The potential effect of ISO 14000 standards on environmental audit training in the United States

Training has been an important component of the environmental audit profession since its outset some 15–20 years ago. Training and education have taken on a variety of forms—from audit texts and articles, to formal courses, to videotapes, to on-the-job training programs. These efforts have helped to advance the sophistication of environmental auditing over the past few years. Now, with the advent of the international ISO 14012 Environmental Auditor Qualification Guidelines,¹ the auditing profession in the United States and around the world likely will be transformed in the near future. In fact, many organizations are now reengineering their programs in anticipation of the emerging Guidelines. The expected transformation holds for training and education programs as well. This article suggests some of the ways in which environmental audit training is likely to be reshaped as a result of ISO 14012. Offerors of training courses and seminars would be wise to anticipate the changes and modify their programs accordingly. A quick response could provide a competitive advantage. Moreover, corporate audit program managers should conduct critical evaluations of commercial offerings to assure that the programs' contents are consistent with ISO 14012 “auditor certification” expectations.     

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.     

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.     

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.     

Benchmarking environmental audit programs: Best practices and biggest challenges

As Total Quality Management (TQM) has become an important concept in learning how to manage environmental, health, and safety audit programs more effectively, an especially useful. TQM tool has been competitive benchmarking. Companies are using benchmarking studies to identify “best practices” that could be incorporated into their programs. In conducting benchmarking studies, evaluators often also identify the biggest common challenges facing audit program managers. This article discusses these best practices and biggest challenges associated with environmental audit programs. The conclusions are based on a number of benchmarking studies and third-party evaluations of corporate audit programs. As the sources are necessarily limited to the author's own experiences, there are no doubt many other specific best practices that are not discussed in this article. These will surface over time.     

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.     

Advocates for environmental justice: the role of the champion in public participation implementation

That segment of the community I would say is just in general pretty disenfranchised. We found that if you want participation you have to go to them. I mean there are days when you just need to go knock on the door.

Brownfields developer in a poor urban neighbourhood

This article considers the role that champions play as advocates for socioeconomically disadvantaged community member involvement in environmental management decision-making. Six case studies of brownfields redevelopment projects located in poor urban neighbourhoods are examined. Analysis of these case studies reveals how champion behaviour, which has typically been studied only in the context of technological innovation, is enacted in public participation efforts in the service of environmental justice. The study finds that champions who emerge in these settings lead the development and implementation of non-standard public participation process innovations.     

Using groupware to improve the EH&S audit documentation and reporting process

According to Fortune, as of early 1995, some 4,000 companies have purchased Lotus Notes®, the premier entry in an emerging field of software known as groupware. For many companies making the commitment, installation of the software has meant significant capital expenditures as wide area and local area networks and client-server hardware had to be installed to make effective use of Notes' capabilities nationwide and worldwide. A few companies are in the early stages of developing environmental, health, and safety management capabilities. At first blush, the EH&S audit document management process appears to be an ideal application for groupware. It is vitally important that audit tracking systems are put in place and operate effectively. This article shows how groupware can help to achieve this objective.     

Auditing for environmental excellence at union carbide

Union Carbide formed its current Health, Safety, and Environmental Audit Program in 1985 following the Bhopal, India, tragedy in December 1984. Although our pre-Bhopal record confirmed our belief that we had an excellent program, with the help of a consulting firm we went back to the drawing board and questioned everything. We raised the bar and set as one of our goals the development and implementation of an audit program that is “second to none”. This article details the specific tools being used by Union Carbide auditors to ensure environmental excellence at our numerous plant sites.     

环境审计体系多纬度架构与职业化——《领导干部自然资源资产离任审计试点方案》对环境审计的启动

中央两办于2015年11月印发《开展领导干部自然资源资产离任审计试点方案》,标志着环境责任追究试点工作正式展开,并且启动了环境审计帷幕。环境保护和环境管理问题在我国当前经济社会发展中日益凸显,推动着环境审计主题被提出并列入重要议事日程。鉴于环境审计并不是一个历史长久的成熟概念,在世界上尚且没有统一的内涵外延界定,本文基于中国的审计体系现状,提出环境审计多纬度架构模型,并针对政府环境审计机关、企业内部环境审计机构、社会独立环境审计机构这三类环境审计主体,阐释环境审计功效、环境审计职业化,以及职业化中的知识基础、胜任能力、后续教育培训问题,提出加快推进环境审计职业化的实现策略。     

低温试验测量审核分析

测量审核是对实验室具备某项技术能力的实测结果验证,是能力验证活动的重要方式之一。以所在实验室参加低温试验测量审核活动为例,对影响测量结果的因素进行了详细分析,并对测量审核结果进行了不确定度评定,以期探讨如何做好测量审核工作以证明申请单位实验室的指定项目具备高质量的检测能力。     

Questions and Answers. The right time for TQM?

In this quarterly column, I will be inviting you—the TQEM reader—to ask our distinguished board of advisors and contributors questions of current interest pertaining to TQM and environmental management. As editor, I will then share the questions with the board at large and compile the answers here. For this issue, the editorial staff has chosen three basic questions (and even helped out with an answer or two). Please take a moment to write down what you think will be an interesting question, or set of questions, and address it to me: TQEM Questions & Answers Editor, 22 West 21st Street, New York, NY 10010. I will credit you with the question and send out an extra copy of TQEM.     

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 marketing's new relationship with corporate environmental management

Issues of environmental marketing track back to issues of environmental management—i.e., to issues of overall corporate environmental commitment and responsibility. It is absolutely essential that a commitment to corporate environmental improvement be in place before an environmental marketing program is launched. Additionally, marketers can and should play a central role in the greening of the corporation. The marketer brings at least two important skills or strengths to the environmental improvement process—strengths of perspective and strengths of skill set.     

Bugging the Strict Vegan

Entomophagy—eating insects—is getting a lot of attention these days. However, strict vegans are often uncomfortable with entomophagy based on some version of the precautionary principle: if you aren’t sure that a being isn’t sentient, then you should treat it as though it is. But not only do precautionary principle-based arguments against entomophagy fail, they seem to support the opposite conclusion: strict vegans ought to eat bugs.     

Methodological aspects of life cycle assessment of integrated solid waste management systems

Environmental life cycle assessment (LCA) developed rapidly during the 1990s and has reached a certain level of harmonisation and standardisation. LCA has mainly been developed for analysing material products, but can also be applied to services, e.g. treatment of a particular amount of solid waste. This paper discusses some methodological issues which come into focus when LCAs are applied to solid waste management systems. The following five issues are discussed. (1) Upstream and downstream system boundaries: where is the ‘cradle’ and where is the ‘grave’ in the analysed system? (2) Open-loop recycling allocation: besides taking care of a certain amount of solid waste, many treatment processes also provide additional functions, e.g. energy or materials which are recycled into other products. Two important questions which arise are if an allocation between the different functions should be made (and if so how), or if system boundaries should be expanded to include several functions. (3) Multi-input allocation: in waste treatment processes, different materials and products are usually mixed. In many applications there is a need to allocate environmental interventions from the treatment processes to the different input materials. The question is how this should be done. (4) Time: emissions from landfills will continue for a long time. An important issue to resolve is the length of time emissions from the landfill should be considered. (5) Life cycle impact assessment: are there any aspects of solid waste systems (e.g. the time horizon) that may require specific attention for the impact assessment element of an LCA? Although the discussion centres around LCA it is expected that many of these issues are also relevant for other types of systems analyses.     

A new approach to sustainable tourism development: Moving beyond environmental protection

Tourism is one of the largest and fastest growing industries in the world. It is an increasingly important source of income, employment and wealth in many countries. Its rapid expansion has, however, had detrimental environmental (and socio-cultural) impacts in many regions. In this article, I examine the main economic benefits and environmental impacts of tourism, and review the development of the international sustainable tourism agenda. While much of international tourism activity takes place within the developed world, this article will focus on the (economic) development of the industry in developing countries I conclude that new approaches to sustainable tourism development in these countries should not only seek to minimize local environmental impact, but also give greater priority to community participation and poverty alleviation. I argue, in particular, that more emphasis should be given to a 'pro-poor tourism' approach at both national and international levels.     

Effective Communication in Environmental Management

Communication is the glue that holds together the elements of an environmental management system. This article offers some practical tips on how to ensure that your environmental communication system is doing the job you want it to. © 2001 John Wiley & Sons, Inc.