The Methods and Procedures to Pollution Prevention Actions - Literature review Example

Name Institution Instructor Course Date Environment Assessment 1.0 Introduction The environment is a complex of chemical, biotic as well as physical aspects that act upon organisms in an ecological community which determines their survival and form. The relentless move towards development, increasing urbanization as well as industrialization has significantly led to environment degradation including water, air and soil pollutions. Environmental degradation occurs when natural resources such as trees, habitat, and earth are consumed at a high rate that expected resulting into irreparable damage (Glasson, et al., 102). Companies around the globe are already adopting innovative solutions to help address key environmental challenges and they are greatly benefiting by doing so. Environmental procedures and assessment of manufacturing processes as well as its internal operations including its safety measures play major role in programming and planning activities targeted at controlling occurrences of environmental nuisance. The methods and procedures outlined will provide optimal solutions to pollution prevention actions undertaken by the fundamental part of environmental management in order to attain the eco-development objectives. All methods presented below will offer valuable information on a wide range of manufacturing process including evaluating to processes to both products itself. 2.0 The methods used in a site environmental audit process to identify key issues and gather audit evidence. Freedman et al.,(55) states that environmental audit process often involves collection, assembling, analysis, interpretation as well as presentation of data which is used in assessing and measuring performance of the company against a set of targets, an environmental management system rules and specific issues. The work carried out in an environmental audit process can be categorized into three major steps. The first stage is called Design stage and it involve identification of tasks to be audited, decision making for conducting an audit, formulation of audit protocols and standards. Evaluating the performance process of the environmental audit is the second stage. This embroils a pre-auditing meeting, site-visits as well as conducting interviews. Dependent with the type of environmental audit, this stage can also involve measurement of environmental data. Last but not least, evaluation and reporting stage gives preliminary results which are developed and evaluated. The auditing process ends by submitting a final report which often includes an action plan meant to address the outcomes of the audit process. In addition, the audit team should conduct a follow-up on the action plan. Before winding up the audit process, it is important to communicate the verified findings to the audit entity. The written should be well written and communicated to the entire company. The prepared report should outline the analyzed consistent audit evidence. It also draws valid conclusions as well as taking into account the various responses from the audit entity. The findings can be used in evaluating compliance measures with the environmental legislation as well as corporate policies. Finally, as an auditor, you should draw valid recommendations for future reference. Conclusions can be reported as formal or informal (Dada et al., 206). 2.2 Audit methodology In order to carry out an environmental audit, one needs an audit methodology which guides the conduct of compliance, performance as well as financial audit in a field. The process includes compiling checklists, sampling and deciding on the audit program. The checklist often includes major audit issues, objectives and conclusions. Various sampling techniques such as random sampling, judgmental sampling, and purposive as well as stratified sampling can be used in retrieving important information for audit process. For the past two decades, advances in technology have significantly impacted on the auditing process. For instance, laptops, portable printers, the internet, computers, emails as well as wireless internet access have been used in enhancing audits, increase auditor access to essential regulatory information as well as generate audit reports on-site. On the hand, some auditors are often use permits as protocols. When deciding on the typed of the audit program it is important to identify the total days of man-days, division of responsibilities, personnel and the detailed audit plan. 2.3 Review previous audits The systematic, periodic, documented as well as objectives aspects are critical to effectiveness of an environmental auditing process. This ensures that the repeated audits are broken down into more comprehensive on-going commitments that enhance environmental performance. Sometimes environmental reviews can be used in providing baseline overview of the existing environmental effects, relevant environmental legislation as well as a report on the existing environmental performance. However, sometimes reviewing previous audits may not always provide enough information on the processes to re-audit. In addition, identifying limitations of the previous audits do not always translate to a solution by reversing the previous procedures. Moreover, environmental audits should be relevant to the particular circumstances. This often depends on the organization including the size, activities as well as its corporate culture. The entire scope including the style of the audits often differs in various organizations (Dada et al., 77). 2.4 Identify Standards Given the objectives for the audit, standards against which events can be measured should be identified. Through standards, an auditor is able to identify or generate opportunities for enhancement, make evaluation more systematic as well as predictable. Integrating standards in the entire auditing process will help sustain enhancements after their implementations. They also act as references for appropriate procedures thus enabling the company meet its goals more effectively and promptly. Basically, the standards are often retrieved from the environmental regulatory bodies of by organization’s policy. Once they are identified, the organization records could be reviewed to get a clear understanding of the past performance. Examples of the documents that can be examined may include administrative, regulatory as well as technical documents. Administrative documents outline the issues of company organization, staff training as management memoranda. On the other hand, regulatory document contains various environmental laws including regulations in relation to operation process such as plant specific permits and inspection reports. Technical documents comprise of facility-level information on various issues including site plans as well as process engineering. 2.5 Collect Background Information Environmental audit planning is critical and hence, it is important for auditors to spend enough time planning, to clearly identify priority areas as well as potential challenges and proper assignment of work. Collecting background information will enable the auditor come with a suitable auditing design. The information retrieved will also act as a baseline for comparison during evaluation of the success of the program. Examples of sources available for collecting background information in regard to the audit for compliance, performance as well as financial audits include (Case, 99-102); Environmental policy of the company Financial policies in relation to the government governing the firm Annual report of the firm Administrative as well as financial allocation of powers Internal audit report of the audit firm Commitments outlined by the audit firm to the government agencies including outcome budgets Media reports Reports from independent evaluation agencies such as Non-government agencies(NGOs) Peer review reports Audit scope will vary for the different types of audit. For instance compliance audit are often restricted to the compliance issues with regard to the policies/laws /regulations which are specific to the European Environmental Policies. Compliance audit incorporates national laws, supranational laws which include treaties, jurisdictions and the United Nations conventions. It also incorporates international agreements and binding standards such as techniques, procures as well as qualitative criteria which are issued by the environmental monitoring or regulatory agencies. Performance audit can be carried out to provide opinion on the compliance against the existing environmental, performance of the environmental strategies formulated by the organization as well as the effect of other programs formulated and implemented by other ministries (Alexander, 220-221). This could include General accepted policies issued by a recognized body Academic literature Codes of professional practice given by a recognized body Outside experts Performance indicators of efficiency, economy prescribed by law and which is specified in the governmental policy for the events Performance indicators used by similar firms or other companies involved in similar activities. 2.5 Conduct financial audits Financial audits outline the initiatives put in place to repair environmental damage including conservation of both renewable and non-renewable resources. It also outlines the consequences of environmental violation, damage done to natural resources as well as liabilities imposed by law. With regard to these considerations, audit opinion could be expressed on competence of compliance to numerous national as well as adopted international financial regulations. Sources of criteria may include Mandatory standards given by authoritative standard- setting entities Standards issued by other recognized bodies. Global standard outlined by recognized bodies. 2.6 Significance Eskerod et al., (67-69) points out that before embarking on carrying out an environmental audit, it important to conduct a field work audit. This enables the auditors to accumulate sufficient, relevant and important evidence essential for reaching audit conclusions in financial, performance as well as compliance audits. Audit evidence is only sufficient when it is factual and able to convince an informed person to arrive the same conclusions. Audit evidence is only competent if it consistently generates the similar outcomes. And it is only relevant if it directly linked to the audit comments, recommendations as well as conclusions. Conducting field audit incorporates the following steps: Carrying out an open meeting with the company in order to clarify on the audit objectives, criteria as well as the methodology to be followed during audit. Gather audit evidence by conducting interviews, giving out questionnaires, document scrutiny, direct testing of samples gathered by audit and taking photos among others. Conducting a closing meeting with the company in order to share with them the preliminary audit outcomes It is also important for one to conduct an opening meeting with all the participants. This gives one an opportunity to introduce all audit participants including their roles and responsibilities. It ensures that all audit plans and relevant arrangements are agreed upon. A tour inspection on the site enables the auditor to familiarize themselves with the employees, contractors, and its surrounding among others. Interviews are important aspects of gathering information. They are useful in gathering information about existing challenges, key areas of operations, internal controls and existing fraud risks. Through interviewing, as an auditor, I will be able to make informed decisions on the strategic planning with regard to the auditing process. In addition, any existing uncertainties can be explained and incomplete answers assessed. However, sometimes interviews can be time-consuming including setting them up, interviewing, transliterating, analyzing, feedback and reporting. They can also be costly. Moreover, sometimes interviewers may understand and transliterate information in different ways which may lead to wrong decision making. Hence, it is important for an auditor to keep all questions straightforward for easy analysis. They should also be held with various persons to determine key issues to be examined among other things. A closing meeting gives an opportunity to the participants to clarify on any issues that may have arisen from the audit findings. 3. Aspects of a company’s operations to audit 3.1 Policies The UK Producer Responsibility Regulations outlines legislative obligations to ensure that all manufacturing plants meet EU obligations of recovering and recycling waste materials. These regulations have greatly reduced the impact of manufacturing plants on environmental degradation. Examples of these policies include; 3.1.2 Environmental Protection Act 1990 It covers all forms of pollution and is divided into three major parts, which includes, integrated Pollution Control (IPC). This covers all emissions on air, land and water. Secondly, EPA replaces the control of Pollution Act of 1974 by regulating waste disposal in industries. EPA also consolidates pervious Public Health Act 1936 on statutory nuisance on the surrounding environment. 3.1.3 Pollution prevention and Act 1999 The 1999 Act covers a number of plants that require integrated pollution control. It also takes into account the major impacts of noise, energy efficiency, use of raw materials, site restoration as well as accident prevention safety measures for their employees. Health and 3. 1.4 Safety at work Act 1974 This Act requires that all employers ensure safety for their employees. The term requires that all employees are taken care by their respective employers and that incase of any accident in the course of work occurs, employers should be cater for their medical expenses. 3. 1. 5Clean Air Act 1993 This act prohibits plants from emitting dark smoke and fumes from chimneys. 3. 1. 6Water Act 1991 This act seeks to maintain as well as improve on the quality of water from controlled sources including lakes, ponds and territorial sea. It ensures that all plants wishing to discharge their effluent into sewers must obtain consent from the exiting local sewage bodies. 3. 2Aspects to audit 3. 2. 1 Greenhouse gas Emission Measurement and Reporting Under Clean Air Act 1993, all manufacturing organizations are legally obliged to measure as well as monitor their greenhouse emissions. Air pollutions from manufacturing industries can affect human health by causing acute and chronic respiratory infections including bronchitis, asthma, throat irritations, lung cancer and emphysema. Air pollutants can also cause harm to plants, wildlife, cause acid rain, and reduced visibility on the roads. Greenhouse effects resulting from carbon dioxide emissions leads to global warming which rises temperatures These firms are anticipated to demonstrate full understanding of their legal responsibilities, implement processes and procedures which ensure compliance with regulatory requirements. They should programs meant to reduce air pollution, law s to control air pollution and penalties for violation against air quality criteria. As an auditor, I will check any national greenhouse emission reports and carbon reduction legislation in reference to the CRC in UK and EUETS requirements. I will also check the implementation of all technical requirements vital for application legislation among other things 3.2.2 Effluent and Water Discharges Agenda 21 on the World Commission on Sustainable Development enacted in June 1992 recognized that it is important to maintain adequate supplies of clean water to the entire population, while conserving the hydrological, biological as well as chemical functions of the ecosystems, adjusting human activities within the existing capacity limits of nature in addition to fighting vectors of water- related illnesses. Under the Water Act 1999 and Pollution prevention and Act 1999, European Union Directive on waste outlines that waste substances and water should deposit according to the European national law. Waste materials represent a threat to both humans and environment if not carefully handled and deposited. Surface water contaminations can occur if the waste drains into water bodies. This contamination can later cause poor health on aquatic life. Manufacturing companies have the potential of polluting rivers, lakes, canals and3. 3.2.3 General environment through waste discharges. Source; Hierarchy of waste management (Fleming et al., 119) Therefore, the company should have a proper waste hierarchy which outlines waste management strategies. As auditor, it is important to check on the existing water and effluent discharge regulations and permits from the relevant authorities. I should also monitor and measure data retrieved from all authorized effluent and water discharges. Finally, will check on the implementation of the relevant technical requirement such as BAT needed under the applicable legislation. The general principle in regard to the waste hierarchy includes prevention, minimization, and reuse including recycling, energy recovery as well as disposal (Fleming et al., 119) 3.2. 4 Hazardous substances and storage In reference to the Safety at work Act 1974, the way in which industries handle their use of hazardous substances should be an aspect of concern to all its management process. Efficient operations and conducive working environment are essential aspects in an organization. The elimination of inefficiencies, preventable accidents and waste caused by poor storage of hazardous chemicals is recognized as the best practice. A report from Energy Intensive Industries Compensation Scheme,2013also points out that it important for accompany should demonstrate efficient and effective storage practices that go beyond the basic regulatory requirements. They should also depict sound understanding as well as have effective management controls in regard to the hazardous requirements. As auditor, it is important to check on the chemical products including their use, storage and transportation and see if they are done in accordance with the existing environmental and workplace regulations. All chemical lists, data on material safety and inventory levels should be available and continuously updated. Storage of potentially polluting substances including hydrocarbons should be located away from existing storm water sewers, channels, watercourses as well as grids. Measures should be in place to avoid over ordering from the chemical stores, cross-contamination and wastage. All storage barrels should have clear labels, placed on a platform in good condition to avoid any uncontrolled releases. All fuel stores located in high risk areas of vehicular movements should be protected from accidental collisions from heavy –duty barriers. In addition, all chemical names in the stores together with their inventory quantities should be readily available for easy retrieval along with their Material Safety Data booklets(Freedman et al., 110-112). 3. 2. 5 Statutory Nuisances Manufacturing organizations are often involved in activities which lead to potential environmental nuisance including odours, dust and excessive noise from various operations. Hence, in reference to Environmental Protection Act 1990, manufacturing plants are expected to ensure that all these activities are managed and handled in accordance within regulatory requirements. As an auditor, I will ensure that all these operations are identified, monitored and controlled in according to the existing policies. Part 2 4.0 Methods to identify social impacts of the company Carrol et al., (55-58) outlines that Production, distribution and sale of both goods and services forms the basis of every business missions since they generate value for owners, stakeholders, shareholders as well as society at large. Besides creating value, entrepreneurship comes with a lager corporate social responsibility (CSR). Corporate social responsibility focuses on the incorporation of environmental, economic as well as social considerations during decision- making process. The process uses innovation in discovering creative and value-added solutions in tackling societal as well as environmental challenges. Ultimately, CSR ensures deliverance of enhanced shareholder as well as debt- holder value, providing quality goods and services for the consumers and becoming more sustainable organization. Just like a financial model quantifies an enterprise potential, the social impact assessment is significant in identifying a venture’s social impact on the society. Similarly, it is important to track core performance indicators that enables an enterprise to measure its progress towards goals and objectives, impact assessment is essential in measuring progress of an enterprise on its social impact goals(Freedman et al., 90). 4.1 Amnesty International Guidelines for Companies The human rights group outlines a set of principles with regard to the relationship between business and existing human rights. The principles ensures that companies protect human rights in all their operations as well as use their great influence to lessen the violation of rights by governments, opposition groups as well as forces of law. They address personnel policies as well as practices for the operations of the firm and its international business partners. They tackle security arrangements existing in the operations of the firm and its international business partners. In additionally, it guides the company in upholding, implementing as well as monitoring the human rights standards (Simpson, 150). 4.1 Social Accountability 8000 The Council on Economic Priorities Accreditation Agency established 8000, a significant tool for assessing labor conditions in both local as well as international manufacturing operations. SA 8000 was modeled through international Standards Organizations in regard to ISO9000 and ISO14000 standards. SA8000 is used in auditing companies to ensure basic rights of employees. It provides an effective framework for independent authentications of the ethical productions of all products, made in companies anywhere across the world. SA8000 will offer a major opportunity for the company to demonstrate its commitments in providing the best practices in the ethical handling of employees as well as manufacturing and supplying of products they sell (Cressy, 114). 4.3 Socio-Economic assessment Toolbox (SEAT) SEAT methodology encompasses worksheets for easy identification, measurement, assessment as well as prioritization of socio-economic effects of local plants operations for management response along with sample indicators, metrics and variety of socio-economic impact tools. This is carried out by gathering external and internal data, preparation of a public report, interpretation of results, as well as stakeholder engagement in the entire process. The retrieved information is often used by local stakeholders in various areas of operations because the data is often gathered in reference to their needs as well as aspirations. Home along with host country government as well as NGO can also borrow the information (Young, 57-58). 4.4 Input –output modeling method This is a statistical modeling process that uses organization, nation and industry data to generate qualitative estimates of all jobs supported as well as the economic value added by the firm in a national economy. This is often carried out by collecting comprehensive internal company data on staff along with various types of payment, external state and industry sector data which is alter built into a model. The accuracy of the analyzed data heavily depends on both external as well as internal data quality. This method is often considered academically rigorous and reliable, the third party participants (academics) and consultancies tend to enhance the credibility of its results (Fleming et al., 212-213). 4.5 ISO 27048:2011 Many workers employed in a manufacturing company are often exposed to ionizing radiations. ISO 27048:2011 offers a guideline for protecting workers from internal radiation exposures. The standard helps companies optimize personnel monitoring as well as providing technical basis for enhancing operation regulation across the globe. It outlines the minimum requirements for assessing data retrieved from monitoring of employees, presents procedures along with assumptions for standardized clarifications of monitoring data, which helps in attaining acceptable levels of reliability. Hence, it improves protection of all workers through better comprehensions of internal doses of existing radioactive substances (Sapelli, 200-201). 4.6 Base of Pyramid Impact Assessment Framework Base of pyramid impact assessment framework is essential in aiding organizations better understand as well as enhance on their on-set goals on poverty alienation. Optimizing this framework offers venture leaders with a well-structured process to improve positive effects and mitigate negative impacts. This framework offers managers with a great as well as systematic approach for conducting strategic and performance analysis. It enables the organization to gain deep understanding on set impacts and identify, track and enhance core indicators over time (Eskerod et al., 167-168). 4.7 Balanced Scorecard This gives a performance management framework which assesses operational performance in relation to the outcomes, financial, consumer, business process as well as learning growth. The metrics applied in this methodology include company revenues, compound annual increase rate of lives touched as well as customized quality measures of the specified program and the metrics linked to generating of key organizational capacity and competencies. 4.7 Assessing Number and types of policies This is a tool used in measuring the improved policies. This is carried by making a phone survey over time and assess if the policies have changed in reference to the individual organizations. Indicators of improved policies may include a number company that has adopted certain policies concerning a particular issue as well as the number of policies which conform to the aspects of effective policy. The survey may address whether the company has adopted the specified policies, aspects of the policy, how the policy is well enforced, its effectiveness as well as its satisfaction impact on the community (Henderson et al., 340-342). 5.0 Management of stakeholders and company accountability Business ethic issues, successes as well as conflicts often revolve around relationships. Creating effective relationships is critical for business success today. In a business context, consumers, investors and shareholders, workforce, suppliers, government agencies, the public and other participants who have a stake in some aspect of an organization’s goods, operations, markets, industry as well as outcomes are often known as stakeholders. All these groups are somewhat influenced the business, have ability to influence its operations; hence, the relationship between firms and their stakeholders is always a two-way street( Hemingway, 100-102). Additionally, many organizations usually have principles, standards as well as governing authority that provide oversight along with guidance to ensure that the company stays focused in achieving its objectives in a legal, socially acceptable as well as ethical manner. Hence, relationships are not only critical for organization success but also for monitoring organizational conduct. A stakeholders framework is important for identifying internal stakeholders including board of directors, managers, external stakeholders such as consumers, special- interest groups, and others who agree, cooperate and those who disagree with their ethical issues. This framework allows the company to identify, monitor as well as respond to the needs, core values and expectations/demands of the various stakeholder groups (Young, 73-74). Key Secondary stakeholders Primary stakeholders Source: (Young, 73-74). 5.1 Communication, consultation and participation policy This policy ensures that there are transparent and continuous communications and consultations with shareholders associated with the organization’s activities. All stakeholders are heartened to contribute and actively participate in maintaining sustainable development through various improvement initiatives. The company has systems put in place to help identify its stakeholders and ensure that there is a proactive development of strategies including proper consultations, to identify as well as address their key concerns and expectations. In order to facilitate effective understanding and informed discussions, considerations are often presented to the local context putting into consideration their social and cultural factors (Gerth, 322). The sustainable development policy along with these standards and the relevant information on the company’s matters, risks, plans as well as performances are constantly communicated throughout the firm to all individuals working on behalf of the firm along with its external stakeholders. Systems provide a conducive environment for effective consultation, feedback as well as monitoring of follow-up actions. Complaints, concerns as well as relevant external communications linked to the company aspects are recorded in registers, approved, investigated and reported back to the all relevant stakeholders. The company also has a mechanism enacted to resolve conflicts that may arise within stakeholders including the community (Henderson et al., 301-303). 5.2 Principle of Human rights, company conduct and community development For effective accountability and proper stakeholders’ management, the firm ensures that all articles of the United Nations Universal Declarations on human rights are monitored, prioritize as well as implemented. Considerations are given to the local communities to facilitate empowerment or improve skills while respecting their cultural traditions and sensitivities. The policy also ensures that all employees receive trainings that enables them familiarize themselves with their work and abide by all articles relevant to their work. And where industry and equipment are installed as existing part of community development projects, considerations should be given in regard to appropriate technology along with training in its use as well as building community capacity for the ongoing care and maintenance. The company should work with the local community to help identify needs, aspirations and prioritize their support and empowerment for sustainable community development (Amaesh, 145-147). 5.3 AA1000 Accountability Principles Standard 2008 The policy provides a framework for the firm to identify, prioritize as well as respond to its sustainability problems. They address issues impacting on the governance, business models as well as organizational strategy. It also provides operational guidance on the business sustainability assurance along with stakeholder engagement. The standards are developed by a Muilt-stakeholder consultation process between the stakeholders. 5.4 Legal necessities, commitments and document control The firm will have relevant legal and regulatory policies that will ensure compliance with other requirements which will demonstrate through the implementation of procedures. This will ensure effective communication of key requirements, periodic evaluation along with record keeping and reporting. All activities will be carried out in consistent with the standards, relevant international policies and practices. A system in place also ensures that the company’s documents are controlled. the key aspects of the company’s management system as together their interactions including indexes that gives direction to relevant documents , are described as well as maintained in paper and electronic form (Utting, 246). 5.5 The liable Corporate Officer Doctrine According to a report released by An Audit of Carbon Neutral Government, 2013, the standards of proof essential for environment enforcement activities are often dependent upon the kind of violation. Issues which are addressed by the court of law include the various degrees of knowledge and their intent. Basically, environmental prosecutions require a degree of knowledge but low degree of intent. Hence, under the responsible corporate doctrine, the corporate managers may be held responsible for their employees’ activities as long there was some internal notice of conditions. This doctrine is common in many organizations and has been incorporated to help enforce provisions of the Clean Air Act as well as the Federal water pollution Control Act. 5.6 Impact reporting and investment Standard (IRIS) An IRIS is a menu of all standard indicators which are used in the comprehensive socio-economic impact assessment process. It provides a guideline for existing operations such as working hours, safety guidelines, compensations, disciplinary practices as well as forced labor among employees. It involves a list of all potential indicators with standard definitions including organization and product description, operational and product impact as well as financial performance. Basically, cross-sector indicators as well as industry sector-specific indicators include agriculture, financial services, community facilities, education and health sector. This framework is readily available and its implementation cost often depends on the impact assessment process found within IRIS indicators used (Black, 300). 6.0 Conclusion Human beings can destroy nature in the process of their developments. In the past, environmental degradation has resulted into desertification deforestation extinction as well as radioactivity. Examples of the key causes of such degradation is not limited to urban sprawl, overpopulation, waste dumping, over-fishing, industrialization, industrial pollution and poor environmental degradation. Successful environmental audit process should uphold strong backup from top management, effective communication through the company, good commitment to the entire process of auditing both at the plant as well as the production line level. Such audits generated through such a program tends to have clear goals and objectives which are facilitated by professional with extensive expertise to outline the process and have it consistent with the protocols to guarantee quality control in audit findings , uphold explicit final reports as well as have actions created with the full intent of conducting remediation procedures. More than often, businesses thrive well because of the great relationships that exist between employees, consumers, shareholders, suppliers as well as managers who develop effective strategies to sustain success. Corporate social responsibility takes into account all society’s needs, identifies more efficient and effective ways of satisfying anticipated social demands and compliance with the existing laws and it should engage all shareholders along with other stakeholders in managing potential risks, building credibility and trust in the society. Works Cited Alexander, Mike. Management Planning for Nature Conservation: A Theoretical Basis and Practical Guide. Heidelberg: Springer, 2013. Internet resource. Amaeshi, Kenneth, Paul Nnodim, and OnyekaOsuji.Corporate Social Responsibility, Entrepreneurship, and Innovation. New York: Routledge, 2013. Print. An Audit of Carbon Neutral Government. Victoria, B.C: Office of the Auditor General of British Columbia, 2013. Internet resource. Black, Anne E. Incident Management Organization Succession Planning Stakeholder Feedback. , 2013. Internet resource. Carroll, Archie B, Ann K. Buchholtz, and Oscar Imaz.Corporate Governance and Social Responsibility: Ethics, Sustainability and Stakeholder Management. South Melbourne, Vic: Cengage Learning, 2013. Print. Case, Robert. Events and the Environment. New York: Routledge, 2013. Print. Cressy, Robert, Douglas Cumming, and Chris A. Mallin. Entrepreneurship, Finance, Governance and Ethics. Dordrecht: Springer, 2013. Internet resource. Dada, Ali, Katarina Stanoevska, and Jorge M.Gómez.Organizations' Environmental Performance Indicators: Measuring, Monitoring, and Management. Dordrecht: Springer, 2013. Internet resource. Dada, Ali, Katarina Stanoevska, and Jorge M.Gómez.Organizations' Environmental Performance Indicators: Measuring, Monitoring, and Management. Dordrecht: Springer, 2013. Internet resource. Eskerod, Pernille, and Anna L. Jepsen.Project Stakeholder Management.Farnham: Ashgate Pub, 2013. Internet resource. Fleming, P, and Marc T. Jones.The End of Corporate Social Responsibility: Crisis & Critique. London: Sage, 2013. Internet resource. Freedman, Martin, and BikkiJaggi.Advances in Environmental Accounting and Management: Volume 5. , 2013. Print. Gerth, Christian. Business Process Models: Change Management. Berlin: Springer, 2013. Internet resource.sa Glasson, John, RikiTherivel, and Andrew Chadwick.Introduction to Environmental Impact Assessment.Hoboken: Taylor and Francis, 2013. Internet resource. Hauke, Petra, Karen Latimer, and Klaus U. Werner.The Green Library: The Challenge of Environment Sustainability. Berlin: De Gruyter Saur, 2013. Print. Hemingway, Christine A. Corporate Social Entrepreneurship: Integrity Within. , 2013. Print. Henderson, Elizabeth A, and Mariela McIlwraith.Ethics and Corporate Social Responsibility in the Meetings and Events Industry. , 2013. Print. Sapelli, Giulio. Morality and Corporate Governance: Firm Integrity and Spheres of Justice. Milan: Springer, 2013. Internet resource. Simpson, Justine, and John Taylor. Corporate Governance, Ethics, and Csr. London: Kogan Page, 2013. Print. Utting, Peter. Corporate Social Responsibility and Regulatory Governance. Basingstoke: Palgrave Macmillan, 2013. Print. Young, Trevor L. Successful Project Management. , 2013. Print. Read More

Last but not least, evaluation and reporting stage gives preliminary results which are developed and evaluated. The auditing process ends by submitting a final report which often includes an action plan meant to address the outcomes of the audit process. In addition, the audit team should conduct a follow-up on the action plan. Before winding up the audit process, it is important to communicate the verified findings to the audit entity. The written should be well written and communicated to the entire company.

The prepared report should outline the analyzed consistent audit evidence. It also draws valid conclusions as well as taking into account the various responses from the audit entity. The findings can be used in evaluating compliance measures with the environmental legislation as well as corporate policies. Finally, as an auditor, you should draw valid recommendations for future reference. Conclusions can be reported as formal or informal (Dada et al., 206). 2.2 Audit methodology In order to carry out an environmental audit, one needs an audit methodology which guides the conduct of compliance, performance as well as financial audit in a field.

The process includes compiling checklists, sampling and deciding on the audit program. The checklist often includes major audit issues, objectives and conclusions. Various sampling techniques such as random sampling, judgmental sampling, and purposive as well as stratified sampling can be used in retrieving important information for audit process. For the past two decades, advances in technology have significantly impacted on the auditing process. For instance, laptops, portable printers, the internet, computers, emails as well as wireless internet access have been used in enhancing audits, increase auditor access to essential regulatory information as well as generate audit reports on-site.

On the hand, some auditors are often use permits as protocols. When deciding on the typed of the audit program it is important to identify the total days of man-days, division of responsibilities, personnel and the detailed audit plan. 2.3 Review previous audits The systematic, periodic, documented as well as objectives aspects are critical to effectiveness of an environmental auditing process. This ensures that the repeated audits are broken down into more comprehensive on-going commitments that enhance environmental performance.

Sometimes environmental reviews can be used in providing baseline overview of the existing environmental effects, relevant environmental legislation as well as a report on the existing environmental performance. However, sometimes reviewing previous audits may not always provide enough information on the processes to re-audit. In addition, identifying limitations of the previous audits do not always translate to a solution by reversing the previous procedures. Moreover, environmental audits should be relevant to the particular circumstances.

This often depends on the organization including the size, activities as well as its corporate culture. The entire scope including the style of the audits often differs in various organizations (Dada et al., 77). 2.4 Identify Standards Given the objectives for the audit, standards against which events can be measured should be identified. Through standards, an auditor is able to identify or generate opportunities for enhancement, make evaluation more systematic as well as predictable. Integrating standards in the entire auditing process will help sustain enhancements after their implementations.

They also act as references for appropriate procedures thus enabling the company meet its goals more effectively and promptly. Basically, the standards are often retrieved from the environmental regulatory bodies of by organization’s policy. Once they are identified, the organization records could be reviewed to get a clear understanding of the past performance. Examples of the documents that can be examined may include administrative, regulatory as well as technical documents.

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