Definition
Environmental Information Audit (EIA) may be defined as a systematic process of objectively obtaining and evaluating the evidences relating to the environmental information provided by an organization in the annual report, a stand-alone corporate environmental report (CER), environmental statements or other documents published by it in this regard, with a view to establish accuracy, authenticity, and integrity of such information. This is a type of corporate environmental audit (popularly called green audit) which is conducted for enhancing the credibility of environmental information reported by a concern. This is an emerging concept of auditing where information on environmental activities, impacts, and performance reported by a concern is verified by an auditor on the basis of available evidences, problem areas are indicated, and...
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References and Readings
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Pahuja, S. (2013). Environmental Information Audit. In: Idowu, S.O., Capaldi, N., Zu, L., Gupta, A.D. (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-28036-8_676
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DOI: https://doi.org/10.1007/978-3-642-28036-8_676
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