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Environmental auditSubject: AuditingPresented by: Anant Dongre (Roll No.MFM-07) Sheetal Jagdale (Roll No.MFM-12) contentsIntroduction

Definition & Meaning

Objective of EA

Types of EA

Benefits of EA

Process of EA

What is EMS?

Why EMS?

What is ISO 14001?

Environmental Audit: Indian Status

Environmental Laws

Conclusion

Article:- Gujarat issues new environment audit guidelines

IntroductionIt originate in the united states in the 1970s.

Environmental auditing was introduced to UK and else where mainly by MNCs who began to apply the audit procedures.

Historically it has been developed for industrial( chemical and manufacturing) applications.

More recently, environmental auditing has been used as an extremely valuable tool for assessing a company's environmental management systems, policy, and equipment.

Greater awareness and understanding of environmental issues have led the supreme audit institutions (SAIs) to introduce the environmental auditing in the public sector.

Definition & Meaning The systematic examination of the interactions between any business operation and its surroundings.

This includes all emissions to air, land and water; legal constraints; the effects on the neighboring community, landscape and ecology; the publics perception of the operating company in the local area - Environmental audit does not stop all compliance with legislation. Nor is it a green-washing public relations exercise. Rather it is a total strategic approach to the organization's activities.

Objective of eaTo verify compliance

To review implementation of policies

To identify liabilities

To review management systems

To identify strengths and weaknesses

To assess environmental performance

To promote environmental awareness

Types of ea1. Liability audit :- Liability audit assess compliance with legal obligations.

2. Management audit :- Management audit verify that an environmental strategy meet it stated objectives.

3. Functional audit (activity or issue audit):- An activity audit may investigate specific area such as energy or water use.

Benefits of eaFacilitating comparison and interchange of information between operation or plants, Increasing employee awareness of environmental policies and responsibilities, Identifying cost-savings including those resulting from waste minimization, Evaluating training programmes and providing data to assist in training personnel, Providing an information base for use in emergency response arrangements, Assuring an adequate, up-to-date environmental database for internal management awareness and decision making in relation to plant modifications, new plans, etc., Helping to assist relations with authorities by convincing them that complete and effective audits are being undertaken, by informing them of the type of procedure adopted.

Process of ea

What is ems? An EMS is a tool designed to enable organizations to target , achieve and demonstrate continuous improvement in environmental performance. It is one integrated management process with a number of stages , which includes environmental audit.

Why is ems? Improve compliance with legislative and regulatory requirements; Facilitate access to overseas markets; Reduce liability/risk; Helps in attracting a high-quality work force; Prevent pollution and reduce waste;Generate a desire to profit in the market for "green" products; Improve the internal management methods Create community goodwill

What is ISO 14001ISO 14001 is an Environment Management System (EMS) standard published by International Organization for Standardization in year 1996 and later updated in the year 2005. It provides a highly effective, globally accepted framework for establishing and continually improving the effectiveness of environmental management.

Implementation of ISO 14000 may bring with it both reductions in environmental risk and environmental costs.

Environmental laws In India certain laws have been enacted for pollution control to protect the environment. Environmental auditing is needed to see that such laws have been abided by some of the laws are as follows: The Water (Prevention and Control of Pollution) Act, 1974, as amended in 1988.

The Air (Prevention and Control of Pollution) Act, 1981 as amended in 1987.

The Water (Prevention and Control of Pollution) Cess Act as amended in 1987.

The Environment (Protection) Act, 1986.

Motor Vehicles Act, 1939 as amended in 1988.

The Public liability Insurance Act, 1991.

The Factories Act, 1947 as amended in 1987.

Environmental audit: indian statusIn India there is no Statutory requirement for EA in Corporate sector or in the Government sector.

Few private sector companies like TISCO,ITC are periodically conducting EA.

In India a procedure for EA was first notified under the Environment Protection Act in 1986 by the Ministry of Environment of Forests.

This notification requires submission of an Environmental Audit Report or statement to the concerned state Pollution Board.

As per the Indian Companies Act, 1956, details relating to energy consumption/energy conservation are presented in the Directors Report as annexure and it highlights the environment related policies/problems.ConclusionEnvironmental statement is considered the most effective mode of environmental communication. An environmental statement is a document published by company to make communication with stakeholders about the relevant environmental issues.

Companies are preparing Environmental Statement to show their responsibility towards the society and environment.

They are submitting Environmental Statement on a regular basis to the concerned State Pollution control Board. Article:-Gujarat issues new environment audit guidelinesHimanshu Kaushik, TNN|Jan 15, 2015, 01.24PM ISTThe pollution control board's new policy says that the auditor should have experience of working in an analytical laboratory or a chemical laboratory.AHMEDABAD: The Gujarat Pollution Control Board (GPCB) has issued fresh guidelines for chemical industries and common effluent treatment plants (CETPs). The new guidelines have made it mandatory for industries and CETPs to get an environment audit done by none else but members of an audit team approved by the GPCB.Under the new GPCB policy, the environment auditors should be approved by the Environment Audit Committee of the board. It has further stated that the auditor in the case of hazardous and chemical industries and also CETPs should hold a degree in related disciplines such as microbiology, biochemistry, chemistry, biotechnology, zoology, environment science, climate change, forensic science or life science.

The pollution control board's new policy says that the auditor should have experience of working in an analytical laboratory or a chemical laboratory. The CETPs, treatment, storage and disposal facilities (TSDF), common incinerator plant, common biomedical waste treatment facility (CBWTF) and industries shall have to submit Environment Audit Reports (EARs). The report has to be submitted even if the industry or the plants have undertaken production on a trial basis. According to the policy, the audit has to be done by auditors decided for the specific industry.

Proposals under new GPCB policy:

* One of members of the team conducting the Environment Audit should have a degree in microbiology, biochemistry, chemistry, biotechnology, zoology, environment science, climate change, forensic science or life sciences.

* One member of the team should have experience of working in an analytical laboratory in addition to chemical industry.

* GPCB will assign industries to auditors each year using on a random basis.

* GPCB will have the audit cross-checked by other auditors.

* The audit report for previous financial year has to be submitted before June 30.

Remember, Good environmental sense is good business sense!

Thank You!!!