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.     

Government policy and environmental protection in the developing world: The example of Nigeria

Environmental protection is a topical and controversial issue of contemporary Third World development. As a result of the growing crisis of environment and development as well as issues of global environmental balance, divergent views and proposals have been put forward by external governments, international agencies, and environmental groups in resolving the environmental degradation problems of the developing world. However, very little appraisal has been made of the efforts by indigenous Third World governments in facing up to their environmental conservation issues. This article examines the role of past and recent government environmental control policies and programs in Nigeria. The article analyzes three aspects of environmental protection: (1) the theoretical economic bases of environmental protection and the Nigerian approach to environmental protection, including traditional values and modern institutional control measures, the latter embracing nature conservation efforts; (2) environmental considerations in national development plans; and (3) the evolution of a federal environmental protection agency and a national policy on environment. Finally, the article discusses the future challenges and directions for environmental policy.     

Sustainable development and environmental protection: A perspective on current trends and future options for universities

Problems of sustainable development and environmental protection pose a challenge to humanity unprecedented in scope and complexity. Whether and how the problems are resolved have significant implications for human and ecological well-being. In this paper, I discuss briefly recent international recommendations to promote sustainable development and environmental protection. I then offer a perspective on the roles and prospects of the university in promoting sustainable development and environmental protection.     

Environmental compliance: The good, the bad, and the super green

Although many empirical studies have examined firms' decisions to participate in voluntary environmental programs, relatively few have examined why firms choose different levels of compliance with environmental regulations. This paper uses primary data to examine why some firms violate regulatory standards on water pollution, solid waste, toxic and hazardous waste, and hazardous air emissions, while others over-comply with them. The results suggest that different factors drive decisions to violate or over-comply with an environmental regulation. Some evidence was found to support the strategic behavior theory of environmental overcompliance, but no corroborating evidence was uncovered to support the green consumer theory.     

Integrating Strategic Environmental Assessment with Industry Planning: A Case Study of the Pasquai-Porcupine Forest Management Plan,Saskatchewan, Canada

Strategic environmental assessment (SEA) is gaining widespread recognition as a tool for integrating environmental considerations in policy, plan, and program development and decision-making. Notwithstanding the potential of SEA to improve higher-order decision processes, there has been very little attention given to integrating SEA with industry planning practices. As a result, the benefits of SEA have yet to be fully realized among industrial proponents. That said, SEA practice is ongoing, albeit informally and often under a different label, and is proving to be a valuable tool for industry planning and decision-making. Based on a case study of the Pasquai-Porcupine forest management plan in Saskatchewan, Canada, this paper illustrates how an integrated approach to SEA can contribute to industry environmental decision-making and can enhance the quality and deliverability of industry plans.     

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.     

Factors influencing private and public environmental protection behaviors: results from a survey of residents in Shaanxi, China

Currently one of the largest and most rapidly developing countries, China also has some of the world's most severe environmental problems. China will most likely need to use all of the potential major strategies currently available to solve the country's huge environmental challenges, including promoting individual conservation behavior through educational campaigns and encouraging public environmental advocacy. This paper summarized the findings of a survey of 347 residents of Shaanxi province on environmental attitudes and behaviors. The survey found generally high levels of environmental knowledge and high recognition of the seriousness of environmental issues, moderate levels of individual actions supporting environmental resource conservation and low levels of public environmental behaviors, particularly for organized public advocacy. Further analysis indicated that the perceived importance of environmental protection is the most important factor influencing individual environmental resource conservation, but not public advocacy behaviors. Implications for environmental campaigns are discussed.     

Environmental cleanup: The challenge at the Hanford Site,Washington, USA

Numerous challenges face those involved with developing a coordinated and consistent approach to cleaning up the US Department of Energy’s (DOE) Hanford Site in southeastern Washington. These challenges are much greater than those encountered when the site was selected and the world’s first nuclear complex was developed almost 50 years ago. This article reviews Hanford’s history, operations, waste storage/disposal activities, environmental monitoring, and today’s approach to characterize and clean up Hanford under a Federal Facility Agreement and Consent Order, signed by DOE, the Environmental Protection Agency, and the Washington Sate Department of Ecology. Although cleanup of defense-related waste at Hanford holds many positive benefits, negative features include high costs to the US taxpayer, numerous uncertainties concerning the technologies to be employed and the risks involved, and the high probability that special interest groups and activists at large will never be completely satisfied. Issues concerning future use of the site, whether to protect and preserve its natural features or open it to public exploitation, remain to be resolved.     

Environmental impact assessment in flanders,belgium: An evaluation of the administrative procedure

Two years of experience with EIA in Flanders (northern Belgium) was evaluated in order to gain perspective on the effectiveness of the administrative procedure. The four essential characteristics of the EIA procedure that were evaluated are: completeness, open and public character, objectivity, and verifiability. Representatives of all parties involved in the EIA procedure were interviewed. The result of the evaluation is a list of major problems with EIA. Recommendations for a more efficient procedure are suggested at a time when a proposal for a new, comprehensive, and permanent EIA decree is being discussed. The evaluation of the administrative procedure for EIA in Flanders shows that several vital characteristics of the EIA procedure are lacking. This reduces the obligatory and open nature of the process, resulting in insufficient guarantees that the environment receives the altention it deserves during the decision-making process.     

Regional economic disparities in Belgium and regional,national and supra‐national policies: an analysis of collective failure

Two kinds of regional disparities can be distinguished in Belgium. First there is the internationally well‐known dispute between Flanders and Wallonia. Secondly, there are large disparities within the regions. Three policy levels deal with these disparities: the (Flemish) regional level, the national government level and the EEC level. The purpose of this paper is to sketch the regional problems in Belgium, to analyse the policies that deal with them, to consider the co‐ordination problems between them and to shed some light on the public choice aspects of government interventions. It is concluded that regional policy in Belgium is a highly politicised affair. Furthermore public attention paid to regional policies has outgrown the importance of our regional disparities. Even other forms of micro‐economic policy are jeopardised by regional disparities and the resulting pressure.     

Environmental Policy in Russia: Economic,Legal, and Organizational Issues

/ Despite the suspension and closing down of many pollutingindustrial facilities and corresponding expectations of positive change inthat field, it is argued that the environmental situation in Russia in thefirst half of the 1990s has not improved. To corroborate this point, thelatest available data are presented and the deep roots and complexities ofthe current socioeconomic and political situation in the country areanalyzed. Using analogies and "component accounting" approaches,the original economic assessments of environmental damage in the recent pastand current period in Russia are offered for comparison with similar datafrom a selection of developed countries. A model of a new environmentalstrategy and policy is developed and its economic, legal, and organizationaldimensions are examined.KEY WORDS: Damage; Environmental costs; Policy; Pollution; Publicparticipation; Risk; Strategy     

Taking Environmental Action: The Role of Local Composition, Context, and Collective

This article explores individual and community action taken in response to perceived environmental risks by investigating the determinants of environmental action across a range of action types. A conceptual framework is first presented, which provides a foundation for investigating the role of local compositional (i.e., individual characteristics), contextual (i.e., neighborhood environment), and collective (i.e., social networks) factors in environmental action. To test the utility of the conceptual framework, a quantitative survey was administered to a random sample of households (n = 512) in Hamilton, Canada. The results suggest that the predictors of environmental action vary by action type (i.e., personal change, individual civic action, and cooperative civic action), and that factors related to perceived environmental exposure and social capital generally play a stronger, more consistent role in civic environmental action than sociodemographic or neighborhood factors. The results underscore the role of social connection in responses to perceived environmental risks.     

Environmental Awareness, Economic Orientation, and Farming Practices: A Comparison of Organic and Conventional Farmers

/ This study examines similarities and differences between organic and conventional farmers. We explore the factors that underlie farmers' conservation attitudes and behaviors, including demographic and farm characteristics, awareness of and concern for environmental problems associated with agriculture, economic orientation toward farming, and self-reported conservation practices. A series of intensive personal interviews was conducted with 25 farmers in Washtenaw County, Michigan, USA, using both qualitative and quantitative survey methods. The findings indicate that both groups of farmers share a concern for the economic risks associated with farming, although the organic farmers reported a significantly greater concern for long-term sustainability and a greater willingness to incur present risk to gain future benefits. Organic farmers expressed a greater awareness of and concern for environmental problems associated with agriculture. Organic farmers also scored significantly higher on a multifaceted measure of conservation practices, although both groups had a fairly high adoption rate. Implications of these findings are discussed, relative to economic risks of farming, implications for new farmers, effectiveness of conservation education and government programs, and impact of farm size and crop diversity.KEY WORDS: Environmental attitudes; Conservation behaviors; Organic farming; Agricultural sustainability     

Environmental monitoring at Hanford,Washington, USA: A brief site history and summary of recent results

Nuclear and nonnuclear industrial and research activities have been conducted on the Hanford reservation since 1943. Materials originating from these activities may enter the surrounding environment through releases of airborne and liquid effluents and solid wastes. Concern about the environmental effects of these releases has evolved over the past four decades into a comprehensive onsite and offsite monitoring program. Today, environmental monitoring to assess potential impacts of released materials includes field sampling and chemical and physical analyses of air, ground and surface water, fish and wildlife, soil, vegetation, and foodstuffs. This paper reviews the history of Hanford operations and summarizes the current environmental monitoring program and its major findings. Mathematical models based on monitoring data show that radiation doses to people living near the Hanford site are well below existing regulatory standards. Only trace amounts of radionuclides from Hanford have been detected in the offsite environment.     

Environmental Equity and the Role of Public Policy: Experiences in the Rijnmond Region

This Φ Ψ study of environmental equity uses secondary quantitative data to analyze socioeconomic disparities in environmental conditions in the Rijnmond region of the Netherlands. The disparities of selected environmental indicators—exposure to traffic noise (road, rail, and air), NO₂, external safety risks, and the availability of public green space—are analyzed both separately and in combination. Not only exposures to environmental burdens (“bads”) were investigated, but also access to environmental benefits (“goods”). Additionally, we held interviews and reviewed documents to grasp the mechanisms underlying the environmental equity situation, with an emphasis on the role of public policy. Environmental equity is not a priority in public policy for the greater Rotterdam region known as the Rijnmond region, yet environmental standards have been established to provide a minimum environmental quality to all local residents. In general, environmental quality has improved in this region, and the accumulation of negative environmental outcomes (“bads”) has been limited. However, environmental standards for road traffic noise and NO₂ are being exceeded, probably because of the pressure on space and the traffic intensity. We found an association of environmental “bads” with income for rail traffic noise and availability of public green space. In the absence of regulation, positive environmental outcomes (“goods”) are mainly left up to market forces. Consequently, higher-income groups generally have more access to environmental “goods” than lower-income groups.     

Land use planning,pollution control and environmental assessment in the E.C. environment policy

The Environmental Council of the European Communities is giving consideration to a procedure to provide a common basis for the assessment and control of potentially polluting development. This discusses the rationale and theory underlying the use of land use planning procedures to control potentially polluting development, and the need for harmonisation of procedures within the European Communities in order to avoid the emergence of pollution havens. It goes on to discuss the proposed Directive on environmental assessment, and the implications of its adoption and incorporation into the planning procedures of the U.K. and other member states.     

Environmental Justice,Local Knowledge,and Risk: The Discourse of a Community-Based Cumulative Exposure Assessment

While risk assessment continues to drive most environmental management decision-making, its methods and assumptions have been criticized for, among other things, perpetuating environmental injustice. The justice challenges to risk assessment claim that the process ignores the unique and multiple hazards facing low-income and people of color communities and simultaneously excludes the local, non-expert knowledge which could help capture these unique hazards from the assessment discourse. This paper highlights some of these challenges to conventional risk assessment and suggests that traditional models of risk characterization will continue to ignore the environmental justice challenges until cumulative hazards and local knowledge are meaningfully brought into the assessment process. We ask whether a shift from risk to exposure assessment might enable environmental managers to respond to the environmental justice critiques. We review the US EPA's first community-based Cumulative Exposure Project, piloted in Brooklyn, NY, and highlight to what extent this process addressed the risk assessment critiques raised by environmental justice advocates. We suggest that a shift from risk to exposure assessment can provide an opportunity for local knowledge to both improve the technical assessment and its democratic nature and may ultimately allow environmental managers to better address environmental justice concerns in decision-making.     

Attitudes About Recreation, Environmental Problems, and Estuarine Health Along the New Jersey Shore, USA

/ Management of ecosystems has advanced by an improvement in our understanding not only of how ecosystems function, but of how people perceive their functioning and what they consider to be environmental problems within those systems. Central to such management is understanding how people view estuaries. In this article I explore the perceptions and attitudes of people about coastal recreation, environmental problems, and future land use along the New Jersey shore (USA) by interviewing people who attended a duck decoy and craft show on Barnegat Bay. The people who were interviewed engaged in more days of fishing than any other recreational activity and engaged in camping the least. There were significant differences in recreational rates as a function of gender and location of residence, with men hunting and fishing more than women and photographing less than women. Jet skis were perceived as the most severe environmental problem, with chemical pollution, junk, oil runoff and overfishing as second level problems. Birds were perceived as not an environmental problem at all. Fishing, hiking, preservation, and camping ranked as the highest preferred future land uses for the two sites examined (Oyster Creek Nuclear Generating Station, Naval Weapons Station Earle). The preferred future land uses for these two sites, which are not under consideration for land-use changes, were very similar to those of people living near the Department of Energy's Savannah River Site in South Carolina, despite the media attention and considerations of nuclear storage.KEY WORDS: Recreation; Perceptions; Environmental problem; Gender; Land use; Coastal