Accounts Notes: ENVIRONMENTAL AUDITING

Friday 25 March 2011

ENVIRONMENTAL AUDITING

Disclosure of environmentally related data regarding environmental risks its impact, policy target, cost and performance, etc. to interested parties.
 Multi-disciplinary thus conducted by a team of experts from various disciplines.
 Mainly for Internal use.
 Environmental Impact Assessment (EIA) is a pre-requisite to start an industry which forecast the expected damage to the environment and means required to mitigate the damage.
 Its objective is to evaluate the efficiency of the utilization of resources and identifying the areas of risks and to control the generation of pollutants and waste, etc.
 Following aspects should be considered :
2. Layout and design : Adequate provision for pollution control measures, etc.
3. Management of resources : It should be used in such a manner to produce best output and minimum waste.
4. Pollution Control System : It should be in existence.
5. Environment Safety Measures : like emergency plans, aware, etc. to meet the contingency.
6. Medical & Health care facilities : Regarding workers.
7. Industrial Hygiene :
8. Occupational health : According to type of industry.
9. Information Assimilation and Reporting System : Authorities and responsibilities should be clearly defined.
10. EIA Methodology : Degradation of Environment and mitigatory measures should be suggested.
11. Compliance to Regulatory Mechanism : To avoid penalty, etc.
12. Concern for the society :
AUDIT REPORT FORMAT
1. Name, address, etc.
2. Date of last EAR submitted
3. Consumption of input during current and previous year.
4. Pollution generated and types. 5. Generation of hazardous waste in current and previous year.
6. quantity of sold waste.
7. Disposal practice for waste.
8. Practice for conservation of natural resources 9. Additional proposal for environmental protection.