Encyclopedia of Corporate Social Responsibility

2013 Edition
| Editors: Samuel O. Idowu, Nicholas Capaldi, Liangrong Zu, Ananda Das Gupta

Environmental Audit

  • Shuchi Pahuja
Reference work entry
DOI: https://doi.org/10.1007/978-3-642-28036-8_692

Synonyms

Definition

Originated in the United States in the early 1970s, the term “environmental audit” means different things to different people. Terms such as “environmental assessment,” “environmental survey,” and “green assurance” are used to describe the same type of activity. Furthermore, some organizations consider that an “environmental audit” addresses only environmental matters, whereas others use the term to mean an audit of health, safety, and environmental matters. Basically, environmental audit is an independent evaluation of policy and principles, systems, procedures, practices and performance, and other elements of a business relating to environment. It aims at verification and validation to ensure that various environmental laws are complied with and adequate care has been taken toward environmental protection and preservation.

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References and Readings

  1. Canadian Institute of Chartered Accountants. (1992). Environmental auditing and the role of the accounting profession. Toranto, ON: CICA.Google Scholar
  2. Department of Environmental Affairs and Tourism, South Africa. (2004). Environmental auditing. Source: http:www.deat.gov.za. Last accessed on 9 July 2011.Google Scholar
  3. Eco-Management and Audit Scheme (EMAS). (1995). http://ec.europa.eu/environment/emas/index_en.htm. Last accessed 27 Aug 2011.
  4. Global Reporting Initiative (GRI). (2002). Sustainability reporting guidelines. www.globalreporting.org. Last accessed on 27 Aug 2011.
  5. Gray, R., & Bebbington, T. (2001). Accounting for the environment (2nd ed.). London: Sage Publications.Google Scholar
  6. IFAC. (2011). Sustainability Framework 2.0, Professional Accountants as Integrators. Source: ifac.org/sustainability–framework/overview
  7. International Auditing Practice Statement 1010. (1998). The consideration of environmental matters in the audit of financial statements. http://web.ifac.org/download/b007-2010-iaasb-handbook-iaps-1010.pdf. Last accessed on 15 Aug 2011.
  8. INTOSAI, Working Group on Environmental Auditing. (2007). Evolution and trends in environmental auditing. www.environmental-auditing.org. Last accessed on 30 Nov 2011.
  9. ISO 14000 series and ISO 19011: 2002. http://www.iso.org. Last accessed on 20 July 2011.
  10. United Nations Environment Programme (UNEP). (1990). Environmental auditing, Technical Report Series No. 2, UNEP, Industry and Environment office.Google Scholar

Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  1. 1.PGDAV College, University of DelhiNew DelhiIndia