Environmental audit

The functioning of each enterprise requires compliance with a number of environmental standards. Violation of environmental regulations threatens not only with impressive fines and sanctions, but also with tangible consequences for the ecosystem. In addition, reputation is important, as modern consumers are quite environmentally conscious and tend to support companies that sell environmentally friendly products, do not pollute the environment and care about the safety of their staff.

To get the most accurate picture of the environmental situation at the enterprise allows professional audit - that is, expert assessment of industrial processes in terms of their impact on the environment. A timely environmental audit is a guarantee of safe and uninterrupted operation of the company, as well as the preservation of the ecosystem.

 

What is an environmental audit

 

An environmental audit is a comprehensive study of a company's activities in terms of their impact on the ecosystem. This service identifies violations of standards and regulations and develops measures to eliminate them.

The procedure is carried out after the conclusion between the company and the accredited organisation of a contract containing the obligations of the parties. The environmental audit must be independent, objective, competent and documented. The expert evaluation must be in line with the goals and objectives specified by the parties in the text of the contract.

 

Aims and objectives

 

Environmental audits are necessary for the detection and elimination of violations, for the correct organisation of the company's own environmental policy, including more rational use of unsafe substances and components, and for the optimisation of the company's activities in principle.

The primary objectives of an environmental audit include:

• analysing the company's performance and drawing up detailed instructions on how to improve it up to the recommended indicators;
• assistance in implementing modern technologies that meet the most stringent standards and also allow the company to increase its productivity;
• development of a reasoned strategy for the firm's environmental development;
• identification of key areas that need improvement.

A timely environmental audit helps minimise the likelihood of emergencies associated with the use of hazardous gases and other company activities. At the same time, a company that has brought all its indicators to normal is more attractive to investors, customers, activists and authorities. Accordingly, environmental audits help to increase demand for the products sold, as well as to build relationships with local managers, regulators and the public.

Types and principles

 

The most common types of environmental audits are as follows:

1. Compliance audit - involves comparing the current state of the environment with indicators that are defined as normal. The purpose of this service is to develop effective steps to improve the environmental situation, as well as to rationalise technological processes.
2. Environmental certification audit - is necessary for obtaining certified status.
3. Liability audit - is an audit to determine responsibility for damage caused to nature.
4. Audit in environmental insurance - an instrument of economic mechanism for improving the environmental situation. It is performed in two cases: when drawing up insurance documents related to environmental risks and when determining damages in insurance cases.
5. Territory audit - allows to assess the real environmental situation in a certain territorial unit.
6. Audit in the preparation of documents related to the division of products - this service is used when it is necessary to attract investments.

An environmental audit, regardless of the methodology, should comply with the following principles:

• objectivity and independence (in relation to the enterprise and managers);
• competence and professionalism;
• reliability and completeness of information that is taken as a basis for the study;
• scientific validity of the final data;
• consideration of public opinion, involvement of public organisations, transparency;
• responsibility for violations of the audit procedure (of the parties involved).

Types of eco-audit

 

Environmental audits can be mandatory or initiated. The mandatory one is carried out:

• when fulfilling environmental commitments at the level of international relations;
• at the initiative of state authorities to determine the level of environmental remediation of an enterprise or individual processes; 
• to study the environmental situation at facilities being prepared for privatisation;
• to assess the general state of the environment in a particular territory;
• when filing for bankruptcy of a company;
• as part of an investment project in accordance with the terms specified in the contract;

Initiative environmental audits are carried out at the decision of the company's management to increase the efficiency and safety of technological processes, as well as more rational use of natural resources. With a timely voluntary audit, it is possible not only to identify violations and errors, but also to eliminate them without noticeable consequences, whereas with a state audit, most non-compliances may end in fines. For this reason, it is recommended to order the service yourself.

 

Objects of environmental audit

 

The objects of environmental audit review can be:

• design and technical documentation involving actions that may have a negative impact on the environment, the health of employees and people in general;
• commercial and other facilities, the operation of which may have a negative impact on the state of the ecosystem;
• enterprises whose activities are related to the exploitation of natural resources;
• investment and privatisation programmes of companies and institutions of various forms of ownership, the activities of which involve environmental impact.

The environmental audit may examine materials and components, manufactured products, implemented technologies, waste, concentration of harmful substances in the working environment, the content of certain components in waste water, and the safety system used at the enterprise.

Standards

 

Environmental audit standards refer to regulatory documents that specify uniform requirements for the performance of the procedure. This type of audit, as a separate service in the sphere of ensuring environmental safety in Kazakhstan, is regulated directly by the Environmental Code. Chapter 9 of the EC ‘Environmental Audit’ contains norms and standards defining types, conditions and peculiarities of this procedure.

In addition, the environmental audit should be carried out in accordance with international standards. These are, in particular, ISO 14001 ‘Environmental Management Systems’, ISO 14004 ‘General Guidelines on Principles and Supporting Techniques’, ISO 14015 ‘Environmental Management’, ISO 14031 ‘Environmental Management’, ISO 19011 ‘Guidelines for the Audit of Management Systems’.

 

Who's hosting?

 

Research and analysis in the course of environmental audits should only be carried out by specialised laboratories and services that are authorised for this type of activity. The availability of relevant documents is a guarantee of professionally performed work and reliable results. Accredited and qualified specialists can also assist with the preparation of documents that are required for submission to government agencies.

Environmental audit procedure

 

An environmental audit allows the most accurate assessment of the compliance of the studied environment with the specified standards and regulations. The procedure is simple and straightforward, but it involves a number of decisions on which the accuracy and efficiency of the final result depends.

An environmental audit starts with a preliminary familiarisation with the audited object. At the preparatory stage, technological processes are identified, the main goals of the enterprise are defined, and the tasks and scope of the analysis are established. After that, an audit implementation plan is developed and approved.

 

Stages

 

The main stages of an environmental audit are:

1. Review and systematise documents that reflect the company's current environmental performance (including aerial survey results, emission and discharge reports, environmental permits, data on previous inspections).
2. Interviewing company employees, obtaining objective information from several independent sources, and determining the qualifications of employees dealing with environmental issues.
3. Inspection of the audited facility for inconsistencies.
4. Determination of the list of special studies and their execution. Studies may include measurements at emission sources, study of the natural environment (water bodies, vegetation, fauna, human health).
5. Calculation of environmental risks (including determination of probability of emergencies or deviations from normative indicators that may negatively affect the ecosystem).
6. Development of recommendations to improve the environmental situation at the enterprise, drawing up a report on the results of the environmental audit.

Conclusion of the environmental audit

 

The outcome of the environmental audit is a report, which should include:

• conclusions on the compliance of the company's environmental programmes with the current legislation and international norms;
• expert assessment of the impact of the investigated environment on nature and personnel health;
• conclusions on the qualification and competence of the personnel dealing with environmental aspects of activities;
• coverage of other issues that are relevant to the environmental situation at the audited facility.

The conclusion is an official document with a wet seal or signature of the auditor. In addition, it is confidential and is provided exclusively to the customer of the service.

Thus, environmental audit solves many problems related to the economic and environmental aspects of the enterprise. It is only important to choose an organization that will fulfill its obligations in accordance with all standards and regulations.