environmental risk management

Environmental Risk Management

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FOREWORD

Environment protection is a significant priority for our society. A major role for government is setting environment standards and ensuring that individuals and organizations meet them. Increasingly, however, government, industry and community organizations are working as partners in protecting our environment for present and future generations.


Representatives of the minerals industry in Australia and Environment Australia, (the environment arm of the Federal Government), are working together to collect and present information on a variety of topics that illustrate and explain best practice environmental management in Australia's minerals industry. This publication is one of a series of booklets aimed at assisting all sectors of the minerals industry—minerals, coal, oil and gas—to protect the environment and to reduce the impacts of minerals production by following the principles of ecologically sustainable development.


WHAT IS ENVIRONMENTAL RISK MANAGEMENT?

INTRODUCTION This booklet addresses the principles of applying

environmental risk management (ERM) to the overall management of environmental issues associated with mining operations and related activities. It also aims to provide practical advice to those responsible for planning, developing, operating and regulating mining activities on the best way to apply risk management to protect the environment and efficiently allocate resources.


The management of risk is inherent in all our daily activities. Almost every action we take, or do not take, affects our risk exposure. Choices over simple day-to-day things, such as what we eat, how we travel, what physical activity we engage in, or how much sleep we get, can directly influence the type, consequences and likelihood of adverse outcomes. This is no less true for mining operations where decisions to act or not to act are constantly being made. Many of these decisions affect the likelihood of adverse outcomes from intended or unintended effects of the mining operations or from the effect of external forces or events.


Environmental Risk Management Encompasses

• systematically applying policies, procedures and practices to hazard

• identification; • the consequences of those hazards; • estimating risk levels (quantitatively or qualitatively); • assessing those levels of risk against relevant criteria

and objectives; and • making decisions about, and minimizing, the

identified risks.


Managing the Environmental Impacts Environmental impacts are harmful aspects of human activity on the biophysical environment. Environmentalism, a social and environmental movement that started in the 1960s, addresses environmental issues through advocacy, education and activism.The carbon dioxide equivalent of greenhouse gases (GHG) in the atmosphere has already exceeded 400 parts per million (NOAA) (with total "long-term" GHG exceeding 455 parts per million).


(Intergovernmental Panel on Climate Change Report) This level is considered a tipping point. "The amount of greenhouse gas in the atmosphere is already above the threshold that can potentially cause dangerous climate change. We are already at risk...It's not next year or next decade, it's now." Report from the UN Office for the Coordination of Humanitarian Affairs (OCHA):


Climate disasters are on the rise. Around 70 percent of disasters are now climate related – up from around 50 percent from two decades ago.

These disasters take a heavier human toll and come with a higher price tag. In the last decade, 2.4 billion people were affected by climate related disasters, compared to 1.7 billion in the previous decade. The cost of responding to disasters has risen tenfold between 1992 and 2008. Destructive sudden heavy rains, intense tropical storms, repeated flooding and droughts are likely to increase, as will the vulnerability of local communities in the absence of strong concerted action." (OCHA) "Climate change is not just a distant future threat. It is the main driver behind rising humanitarian needs and we are seeing its impact. The number of people affected and the damages inflicted by extreme weather has been unprecedented."


Middle and Senior Managerial Positions in any Organization

Levels of ManagementThe term “Levels of Management’ refers to a line of demarcation between various managerial positions in an organization. The number of levels in management increases when the size of the business and work force increases and vice versa. The level of management determines a chain of command, the amount of authority & status enjoyed by any managerial position. The levels of management can be classified in three broad categories:


1. Top level / Administrative level2. Middle level / Executory3. Low level / Supervisory / Operative / First-line

managersManagers at all these levels perform different functions. The role of managers at all the three levels is discussed below:


1. Top Level of Management

It consists of board of directors, chief executive or managing director. The top management is the ultimate source of authority and it manages goals and policies for an enterprise. It devotes more time on planning and coordinating functions.


The role of the top management can be summarized as follows -A. Top management lays down the objectives and broad policies of

the enterprise.B. It issues necessary instructions for preparation of department

budgets, procedures, schedules etc. C. It prepares strategic plans & policies for the enterprise.D. It appoints the executive for middle level i.e. departmental

managers.E. It controls & coordinates the activities of all the departments.F. It is also responsible for maintaining a contact with the outside

world.G. It provides guidance and direction.H. The top management is also responsible towards the shareholders

for the performance of the enterprise.


2. Middle Level of ManagementThe branch managers and departmental

managers constitute middle level. They are responsible to the top management for the functioning of their department. They devote more time to organizational and directional functions. In small organization, there is only one layer of middle level of management but in big enterprises, there may be senior and junior middle level management. Their role can be emphasized as -


A. They execute the plans of the organization in accordance with the policies and directives of the top management.

B. They make plans for the sub-units of the organization.C. They participate in employment & training of lower level

management.D. They interpret and explain policies from top level management to

lower level.E. They are responsible for coordinating the activities within the

division or department.F. It also sends important reports and other important data to top

level management.G. They evaluate performance of junior managers.H. They are also responsible for inspiring lower level managers

towards better performance.


3. Lower Level of Management

Lower level is also known as supervisory / operative level of management. It consists of supervisors, foreman, section officers, superintendent etc. According to R.C. Davis, “Supervisory management refers to those executives whose work has to be largely with personal oversight and direction of operative employees”. In other words, they are concerned with direction and controlling function of management. Their activities include -


A. Assigning of jobs and tasks to various workers.B. They guide and instruct workers for day to day activities.C. They are responsible for the quality as well as quantity

of production.D. They are also entrusted with the responsibility of

maintaining good relation in the organization.E. They communicate workers problems, suggestions, and

recommendatory appeals.. etc to the higher level and higher level goals and objectives to the workers.

F. They help to solve the grievances of the workers.G. They supervise & guide the sub-ordinates.


A. They are responsible for providing training to the workers.

B. They arrange necessary materials, machines, tools etc for getting the things done.

C. They prepare periodical reports about the performance of the workers.

D. They ensure discipline in the enterprise.E. They motivate workers.F. They are the image builders of the enterprise

because they are in direct contact with the workers.


What is HSE• Good, safe working habits, clear lines of responsibility,

cooperation, tidy premises and safe products and services result in quality work and better results.

• This is what systematic health, safety and environment work (HSE) is really about. The work is simply common sense reduced to a system that ensures a better working day.

• The best results come through systematic improvements, not all-out efforts. It pays to do the job right first time. It is better and cheaper to prevent than to repair. The term 'systematic work' is therefore a key concept in HSE.


It is important everyone participates actively in the work, although as the employer you bear ultimate responsibility. Important preconditions for getting HSE work to function in day-to-day operations include focusing on developing the working environment and involving your employees. That way you can achieve best practice and systems that suit your enterprise. You also need to stay up-to-date on the requirements stipulated by the authorities.


The Environmental PolicyEnvironmental policy refers to the

commitment of an organization to the laws, regulations, and other policy mechanisms concerning environmental issues and sustainability. These issues generally include air and water pollution, solid waste management, biodiversity, ecosystem management, maintenance of biodiversity, the protection of natural resources, wildlife and endangered species.


Policies concerning energy or regulation of toxic substances including pesticides and many types of industrial waste are part of the topic of environmental policy. This policy can be deliberately taken to direct and oversee human activities and thereby prevent harmful effects on the biophysical environment and natural resources, as well as to make sure that changes in the environment do not have harmful effects on humans.


DefinitionIt is useful to consider that environmental policy

comprises two major terms:environment and policy. Environment refers to the physical ecosystems, but can also take into consideration the social dimension (quality of life, health) and an economic dimension (resource management, biodiversity). Policy can be defined as a "course of action or principle adopted or proposed by a government, party, business or individual".


Thus, environmental policy focuses on problems arising from human impact on the environment, which retroacts onto human society by having a (negative) impact on human values such as good health or the 'clean and green' environment.Environmental issues generally addressed by environmental policy include (but are not limited to) air and waterpollution, waste management, ecosystem management, biodiversity protection, the protection of natural resources, wildlife and endangered species, and the preservation of these natural resources for future generations. Relatively recently, environmental policy has also attended to the communication of environmental issues.


RationaleThe rationale for governmental involvement in the

environment is market failurein the form of forces beyond the control of one person, including the free rider problem and the tragedy of the commons. An example of an externality is a factory that engages in water pollution in a river. The cost of such action is paid by society-at-large, when they must clean the water before drinking it and is external to the costs of the factory. The free rider problem is when the private marginal cost of taking action to protect the environment is greater than the private marginal benefit, but the social marginal cost is less than the social marginal benefit. The tragedy of the commons is the problem that, because no one person owns the commons, each individual has an incentive to utilize common resources as much as possible. Without governmental involvement, the commons is overused. Examples of tragedies of the common are overfishing and overgrazing.


Instruments, Problems, and Issues

Environmental policy instruments are tools used by governments to implement their environmental policies. Governments may use a number of different types of instruments. For example, economic incentives and market-based instruments such as taxes and tax exemptions, tradable permits, and fees can be very effective to encourage compliance with environmental policy.


Voluntary measures, such as bilateral agreements negotiated between the government and private firms and commitments made by firms independent of government pressure, are other instruments used in environmental policy. Another instrument is the implementation of greener public purchasing programs.


Environmental Policy Studies

Given the growing need for trained environmental policy practitioners, graduate schools throughout the world have begun to offer specialized professional degrees in environmental policy studies. While there is not a standard curriculum for these programs, students typically take courses in policy analysis, environmental science, environmental law and politics, ecology, energy, and natural resource management. Graduates of these programs are usually employed by governments, international organizations, private sector, think tanks, universities, and a host of other parties.


Due to lack of standard nomenclature, institutions use varying names and designations to refer to the environmental policy degrees they award. However, these degrees typically fall in one of four broad categories: Master of Arts in Environmental Policy, Master of Science in Environmental Policy, Master of Public Administration in Environmental Policy, or PhD in Environmental Policy. Sometimes, more specific names are used to reflect the particular focus of a degree program. For example, the Monterey Institute of International Studies uses Master of Arts in International Environmental Policy (MAIEP) to emphasize the international-orientation of its curriculum.

EMS building blocks

Introduction

Adopting an Environmental Management System (EMS) can help your organization meet its legal obligations, improve its environmental performance, increase resource efficiency and provide cost savings.

EMS building blocks guides you through each stage of the EMS process, from identifying significant environmental aspects – the factors your company needs to monitor and control – right through to the management review stage.


Implementing a robust EMS, as described here in EMS Building Blocks, will help you to:

• complywith legislation and avoid the risk• of costly fines and damage to your business reputation;• control your processes so that impact onthe

environment is minimised;• improve resource efficiency and reduce

unnecessary expenditure;• set achievable improvement targets; and• communicate your company’s EMS to employees,

customers, suppliers and shareholders.


Environmental Legislation/Law

Environmental law is a collective term describing international treaties (conventions), statutes, regulations, and common law or national legislation (where applicable) that operates to regulate the interaction of humanity and the natural environment, toward the purpose of reducing the impacts of human activity.


The topic may be divided into two major subjects: pollution control and remediation, and resource conservation, individual exhaustion. The limitations and expenses that such laws may impose on commerce, and the often unquantifiable (non-monetized) benefit of environmental protection, have generated and continue to generate significant controversy.


Given the broad scope of environmental law, no fully definitive list of environmental laws is possible. The following discussion and resources give an indication of the breadth of law that falls within the "environmental" metric.


ControversyEnvironmental law is often the source of controversy. Notably,

the early history of national environmental regulation in the United States (at the time the world leader in environmental regulation) was marked by relative political unity. The National Environmental Policy Act (1969), the Clean Air Act (1970), the Clean Water Act (1972), and the Endangered Species Act (1973) all were enacted with broad bipartisan support, and ultimately signed into law by Republican President Richard Nixon. Even then, however, critics raised concerns regarding the need for such laws and the costs involved in implementing them. Richard Nixon himself initially vetoed the Clean Water Act, citing its projected costs, though he was ultimately overridden by Congress. Debates over the necessity, fairness, cost, and need for environmental regulation continue to this day.


Necessity

The necessity of directly regulating a particular activity due to the activity's environmental consequences is often a subject of debate. These debates may be scientific. For example, scientific uncertainty fuels the ongoing debate over greenhouse gas regulation and is a major factor in the debate over whether to ban pesticides.


CostIt is very common for regulated industry to argue against environmental regulation on the basis of cost. Indeed, in the U.S. estimates of the environmental regulation's total costs reach 2% of GDP, and any new regulation will arguably contribute in some way to that burden. Difficulties arise, however, in performing cost-benefit analysis. The value of a healthy ecosystem is not easily quantified, nor the value of clean air, species diversity, etc. Furthermore environmental issues may gain an ethical or moral dimension that would discount cost.


Effectiveness

Environmental interests will often criticize environmental regulation as inadequately protective of the environment. Furthermore, strong environmental laws do not guarantee strong enforcement. Nonetheless; the cost benefit analysis for society at large, between having laws that protect citizens from toxic or dangerous living and work conditions (such as those that existed in the early industrial 1900's) clearly comes down on the side of regulation.


Environmental Risk Assessment


Introduction

“I…think there is much greater environmental awareness now than than there used to be. We are much better educated and are learning where the hazards are, what products are causing us problems.”-Don Bremer. Vice-President of Restoration Environmental Contractors.


Introduction• Environment: is the sum of all external conditions

affecting the life, development and survival of an organism !

• Environmental degradation exacerbates the impact of natural disasters!

• Last four decades natural disaster have caused major loss of human lives and livelihoods, destruction of economic and social infrastructures and significant environmental damage.


• There are huge efforts worldwide to manage disasters!

• A healthy environment enhance the capacity to reduce the impact of natural and man made disaster!

• Purpose of the paper is to discuss the link between environmental risk assessment and disaster risk management as main task for world sustainable development.


Purpose

• To what extent Environmental Risk Assessment contribute for Disaster Risk Management!

• To what extent Environmental Risk Assessment influence sustainable development through Disaster Risk Mitigation!

• What is the link between Environmental Risk Assessment Disaster Risk Management


Environmental Hazards and risk Assessment

• Risk assessment: a process to determine the nature and extent of risk by analyzing potential hazards and evaluating existing conditions of vulnerability that could pose a potential threat or harm to people, property, livelihoods and the environment on which they depend.

• Environmental risk assessment aggregates a set of tools for defining the probability and magnitude of adverse effects to human health and natural resources posed by environmental agents.


• Water related events, floods and droughts, are a major concern since the dawn of the human civilization!

• They continue to hit every generation of human beings, bringing suffering, death and and still growing material losses;

• Human activity continues to alter the biosphere, changes in environment in specific places and at ecosystem levels!

• Environmental degradation compounds the actual impact of disasters, limits an area’s ability to absorb the impact, and lowers the overall general natural resilience to hazard impact and disaster recovery.


Environmental DegradationGround Water

• Most water is located underground in aquifers• Trans boundary characteristics of aquifers create

togetherness of nations!• Developing countries lead the over use of ground water!• Ground water degradation because of:

1. Excessive exploitation2. Inappropriate or uncontrolled activities (waste, chemicals

contaminate water) 3. Major change of land e.g removal of natural vegetation.


Environmental DegradationAir Pollution

• There is a major concern under the air pollution worldwide

• Automobile and power plants are part of the problem

• Global warming and greenhouse gases such as CO2, methane and nitrous oxide

• Burning fossil fuel like oil, coal and other natural gases.


Environmental DegradationSoil

• Erosion and soil degradation form an increasing threat to land worldwide

• Two thirds of Africa is dry land over 70% is degraded [UNEP]

• About 90 % in countries close to Sahara have been affected and evidences show that the desert does to south and east

• In Africa 90% of all wood is used for cooking and other energy needs and the demand for fuel wood has grown considerably since the oil price in 1974.


Environmental DegradationClimate Change

• IPCC third Assessment Report (2001) estimates the full warming range over 1990 to 2100 to be 1.4ºC (2.5ºF) to 5.8 ºC (10.5Cº) with the mid range estimate being 3ºC (5.4ºF).

• Warming-up of the atmosphere is part of changes in climate and if it persists it will influence water availability, flood hazards, agricultural productivity and natural areas.

• Natural and human systems are exposed to these changes and it undermine sustainability.


Environmental DegradationHuman Health

• Human health is intimately connected to the surrounding environment

• It is usually difficult to identify the cause-and –effect relationship between, say, noise, pollution and heart disease.

• The IPCC special report on regional impact of climate change acknowledges that climate have impact on vector-bone disease.

• Most African countries are affected by environmental related diseases such as malaria, cholera, meningitis, rift valley fever>


Environmental Hazards and risk Assessment


Disaster Risk ManagementDisaster:1. A great or sudden misfortune2. A complete failure3. A person or an enterprise ending in a failure4. An event that produces subversion or a sudden and violent change in order of things.• A natural hazard is the necessary condition for the

occurrence of a disaster• Natural hazards are triggering disaster events


Disaster Risk Management• Natural disaster risk can be determined by three

main factors: Hazards, element at risk, and vulnerability.

Total Risk ≡ (∑ element sat risk) * ("hazard"*vu ln erability ).

• The elements: populations, communities, the built environment, the natural environment, economic activities and services, which are threaten by a disaster in a given area.

Disaster Risk Management


Disaster Risk Management• Disaster reduction and environmental management

should become national • priorities • Disaster reduction and environment have a lot in

common Disaster reduction practitioner should use the environmentalist experience

• Disaster risk management approaches reflects a planned and structured actions to deal with natural hazards risk before an event strikes


Environment and Sustainability

• Can sustainable development, along with international strategies and instruments aiming at poverty reduction environmental protection, be successful without taking into account the risk of natural hazards and their impacts?

• Can the planet afford the increasing costs and losses due to so called natural disasters?

The answer is NO!


Some Conclusions

• Climate change is not a isolated issue• Planned population settlement and urbanization and

natural resources usage in order to maintain environmental patterns and promote sustainable development

• Control environmental hazards to avoid degradation of soils, water, air and human health


Environmental and Social AssessmentThe Social and Environmental Impact Assessment (S&EA)

process is a way to identify, predict and assess the type and scale of potential biodiversity impacts, and opportunities to benefit conservation, associated with any business activities or projects. Biodiversity assessment should begin as early as possible, as effective assessment of the biodiversity characteristics of an area — and the potential impacts — may require months or even years, to account for seasonal and migration issues. In addition, early attention tobiodiversity issues means that potential impacts can be identified and avoided or mitigated in the earliest stages of planning. Once a project or business activity proceeds, the costs of redesign or re-siting will make it more difficult to effectively address biodiversity issues


The standard social and environmental impact assessment process is illustrated in the figure below:

ScreeningScreening is a quick, high-level analysis to determine

whether a full S&EA is necessary. For biodiversity assessments, the process evaluates:1. The location, scale and duration of project activities,

including those of associated facilities, and impacts arising through supply chains or other third party relationships

2. The presence of significant biodiversity value (such as endangered species and proximity to protected areas or critical natural habitats) or potential impacts to ecosystem services

3. The types of technology that will be used


Screening is a vitally important tool for predicting and understanding potential biodiversity impacts, as it can help determine whether biodiversity will be a significant issue for a project, and spotlight what issues to monitor and prioritize for future study. For example, potential red flags that might arise during a screening process might include the complications of operating in a , or the risks of introducing to an ecosystem.


Through the screening process, any activities that could affect biodiversity or ecosystems services (or the communities dependent on these goods and services) are designated for more detailed analysis in the full impact assessment. In areas where biodiversity information is scarce or absent, some companies undertake short-term rapid assessments of biodiversity resources, to identify major issues early n the planning process, so that they can be more fully addressedin subsequent stages of the S&EA.


Scoping

If a full S&EA is required, scoping determines which impacts are likely to be significant and should become the main focus of the S&EA. Scoping also identifies data availability and gaps. The scoping process determines the appropriate spatial and temporal scopes for the assessment and suggests suitable survey and research methodologies.


At this stage, with government officials, conservation organizations and local communities is important to help identifykey biodiversity impacts, including those with linkages to local livelihoods and social issues, and to gather feedback that will be used to produce a final assessment plan. For example, consultation during the planning stages for the Pamir Hydro project [see the IFC website: ] in Tajikistan revealed that local communities might be affected by changes in fish populations and grazing areas adjacent to the reservoir and allowed for the development of a range of mitigation measures.


Baseline StudiesBaseline studies of biodiversity resources provide a

reference point against which any future changes associated with a project can be assessed and offer information for subsequent monitoring of biodiversity performance. A comprehensive baseline study should identify (both in the immediate and wider area around a project site) habitats that will be affected, the range and status of the main species groups that live in the area, the potential presence and status of protected areas or other important areas for biodiversity, and any potential impacts to ecosystem services that might have local, regional or global impacts. Collecting baseline biodiversity information can be difficult, especially in remote or little studied areas, and it may be necessary to commission lengthy field-based studies to fully capture seasonal and migratory issues.


Impact Prediction and Evaluation

Impact prediction and evaluation is the heart of the S&EA and involves analyzing the impacts identified in the scoping and baseline work to determine their nature, temporal and spatial scale, reversibility, magnitude, likelihood, extent and effect. Such detailed impact analysis requires professional judgment, and will require input from relevant experts, including ecologists, biologists, sociologists and economists


MitigationMitigation aims to eliminate or reduce negative

biodiversity impacts. Mitigation options should generally be considered in thefollowing order of preference:

1. Avoidance of impacts altogether2. Reduction of impacts where unavoidable3. Restoration of habitats to their original state4. Relocation of affected species or habitats5. Compensation for any residual, unavoidable damage


Environmental Management Plans


Environmental Management Plan (EMP)

Preparation of environmental management plan is required for formulation, implementation and monitoring of environmental protection measures during and after commissioning of projects. The plans should indicate the details as to how various measures have been or are proposed to be taken including cost components as may be required. Cost of measures for environmental safeguards should be treated as an integral component of the project cost and environmental aspects should be taken into account at various stages of the projects:• Conceptualization : preliminary environmental assessment• Planning: detailed studies of environmental impacts and design of

safeguards• Execution: implementation of environmental safety measures• Operation: monitoring of effectiveness of built-in safeguards


The management plans should be necessarily based on considerations of resource conservation and pollution abatement, some of which are:

• Liquid Effluents• Air Pollution• Solid Wastes• Noise and Vibration• Occupational Safety and Health• Prevention, maintenance and operation of Environment Control Systems• House-Keeping• Human Settlements• Transport Systems• Recovery - reuse of waste products• Vegetal Cover• Disaster Planning• Environment Management Cell


Liquid Effluents• Effluents from the industrial plants should be treated well to the

standards as prescribed by the Central/State Water Pollution Control Boards.

• Soil permeability studies should be made prior to effluents being discharged into holding tanks or impoundments and steps taken to prevent percolation and ground water contamination.

• Special precautions should be taken regarding flight patterns of birds in the area. Effluents containing toxic comp pounds, oil and grease have been known to cause extensive death of migratory birds. Location of plants should be prohibited in such type of sensitive areas.

• Deep well burial of toxic effluents should not be resorted to as it can result in re-surfacing and ground water contamination. Re-surfacing has been known to cause extensive damage to crop and live stocks.

• In all cases, efforts should be made for re-use of water and its conservation.


Air Pollution• The emission levels of pollutants from the different stacks, should conform

to the polluting control standards prescribed by Central or State Boards.• Adequate control equipment should be installed for minimizing the

emission of pollutants from the various stacks.• In-plant control measures should be taken to contain the fugitive

emissions.• Infrastructural facilities should be provided for monitoring the stack

emissions and measuring the ambient air quality including micro-meteorological data(wherever required) in the area.

• Proper stack height as prescribed by the Central/State Pollution Control Boards should be provided for better dispersion of pollutants over a wider area to minimize the effect of pollution.

• Community buildings and townships should be built up-wind of plant with one-half to one kilometer greenbelt in addition to physiographical barrier.


Solid Wastes• The site for waste disposal should be checked to verify

permeability so that no contaminants percolate into the ground water or river/lake.

• Waste disposal areas should be planned down-wind of villages and townships.

• Reactive materials should be disposed of by immobilizing the reactive materials with suitable additives.

• The pattern of filling disposal site should be planned to create better landscape and be approved by appropriate agency and the appropriately pretreated solid wastes should be disposed according to the approved plan.

• Intensive programs of tree plantation on disposal areas should be undertaken.


Noise and Vibration

Adequate measures should be taken for control of noise and vibrations in the industry.


Occupational Safety and Health

Proper precautionary measures for adopting occupational safety and health standards should be taken. Proper precautionary measures for adopting occupational safety and health standards should be taken.


Prevention, maintenance and operation of Environment Control Systems

• Adequate safety precautions should be taken during preventive maintenance and shut down of the control systems.

• A system of inter-locking with the production equipment should be implemented where highly toxic compounds are involved.


House - Keeping

Proper house-keeping and cleanliness should be maintained both inside and outside of the industry.


Human Settlements• Residential colonies should be located away from the

solid and liquid waste dumping areas. Meteorological and environmental conditions should be studied properly before selecting the site for residential areas in order to avoid air pollution problems.

• Persons who are displaced or have lost agricultural lands as a result of locating the industries in the area, should be properly rehabilitated.


Transport Systems• Proper parking places should be provided for the trucks and

other vehicles by the industries to avoid any congestion or blocking of roads.

• Siting of industries on the highways should be avoided as it may add to more road accidents because of substantial increase in the movements of heavy vehicles and unauthorized shops and settlements coming up around the industrial complex.

• Spillage of chemicals/substances on roads inside the plant may lead to accidents. Proper road safety signs both inside and outside the plant should be displayed for avoiding road accidents.


Recovery - Reuse of Waste Products

Efforts should be made to recycle or recover the waste materials to the extent possible. The treated liquid effluents can be conveniently and safely used for irrigation of lands, plants and fields for growing non-edible crops.


Vegetal Cover

Industries should plant trees and ensure vegetal cover in their premises. This is particularly advisable for those industries having more than 10 acres of land.


Disaster Planning

Proper disaster planning should be done to meet any emergency situation arising due to fire, explosion, sudden leakage of gas etc. Fire fighting equipment and other safety appliances should be kept ready for use during disaster/emergency situation including natural calamities like earthquake/flood.


Environment Management Cell

Each industry should identify within its setup a Department/Section/Cell with trained personnel to take up the model responsibility of environmental management as required for planning and implementation of the projects.


Best Practicable Environmental Option

The Best Practicable Environmental Option (BPEO) (Twelfth Report, FEB 1988, Cm 310), is a set of procedures adopted by Great Britain with the goal of managing waste and other environmental concerns. According to the Royal Commission on Environmental Pollution, BPEO "emphasises the protection and conservation of the environment across land, air and water. The BPEO procedure establishes for a given set of objectives, the option that provides the most benefits or the least damage to the environment, as a whole, at acceptable cost, in the long term as well as in the short term."


Environmental Management System• Environmental management system (EMS) refers to the

management of an organization's environmental programs in a comprehensive, systematic, planned and documented manner. It includes the organizational structure, planning and resources for developing, implementing and maintaining policy for environmental protection.

• More formally, EMS is "a system and database which integrates procedures and processes for training of personnel, monitoring, summarizing, and reporting of specialized environmental performance information to internal and external stakeholders of a firm. "EMS is typically reported using International Organization of Standards (ISO) 14001 to help understand the EMS process.


GoalsThe goals of EMS are to increase compliance and reduce

waste:1. Compliance is act of reaching and maintaining minimal legal

standards. By not being compliant, companies may face fines, government intervention or may not be able to operate.

2. Waste reduction goes beyond compliance to reduce environmental impact. The EMS helps to develop, implement, manage, coordinate and monitor environmental policies. Waste reduction begins at the design phase through pollution prevention and waste minimization. At the end of the life cycle, waste is reduced by recycling.


Features• An environmental management system (EMS):• Serves as a tool, or process, to improve environmental

performance and information mainly "design, pollution control and waste minimization, training, reporting to top management, and the setting of goals"

• Provides a systematic way of managing an organization’s environmental affairs

• Is the aspect of the organization’s overall management structure that addresses immediate and long-term impacts of its products, services and processes on the environment. EMS assists with planning, controlling and monitoring policies in an organization.


• Gives order and consistency for organizations to address environmental concerns through the allocation of resources, assignment of responsibility and ongoing evaluation of practices, procedures and processes

• Creates environmental buy-in from management and employees and assigns accountability and responsibility.

• Sets framework for training to achieve objectives and desired performance.

• Helps understand legislative requirements to better determine a product or service's impact, significance, priorities and objectives.

• Focuses on continual improvement of the system and a way to implement policies and objectives to meet a desired result. This also helps with reviewing and auditing the EMS to find future opportunities.

• Encourages contractors and suppliers to establish their own EMS.


EMS Model• An EMS follows a Plan-Do-Check-Act, or PDCA, Cycle.

The diagram shows the process of first developing an environmental policy, planning the EMS, and then implementing it. The process also includes checking the system and acting on it. The model is continuous because an EMS is a process of continual improvement in which an organization is constantly reviewing and revising the system.

• This is a model that can be used by a wide range of organizations — from manufacturing facilities to service industries to government agencies.


ISO 14000 and ISO 14001ISO 14000 refers to a family of voluntary

standards and guidance documents to help organizations address environmental issues. Included in the family are standards for environmental management systems, environmental and EMS auditing, environmental labeling, performance evaluation, life-cycle assessment and product standards. This system of standards was developed to increase environmental practices worldwide and to ease trade while reducing trade barriers.


Development of StandardsAll the ISO standards are developed through a voluntary,

consensus-based approach. ISO has different member countries across the globe. Each member country develops its position on the standards and these positions are then negotiated with other member countries. Draft versions of the standards are sent out for formal written comment and each country casts its official vote on the drafts at the appropriate stage of the process. Within each country, various types of organizations can and do participate in the process. These organizations include industry, government (federal and state), and other interested parties, like various non-government organizations. For example, EPA and states participated in the development of the ISO 14001 standard and are now evaluating its usefulness through a variety of pilot projects.


Eco-Management and Audit SchemeThe Eco-Management and Audit Scheme (EMAS) is

the EU’s voluntary environmental management instrument. The scheme has been available for participation by companies since 1995 and was originally restricted to companies in industrial sectors. Since 2001 EMAS has been open to all economic sectors including public and private services and since 2010 EMAS certification is also possible for organizations and sites located outside the EU Community, under the title of EMAS Global. Currently, more than 4,500 organizations and approximately 7,800 sites are EMAS registered.


The ISO 14001: 2004 requirements are a part of EMAS, but EMAS adds several elements to these:• stricter requirements on the measurement and

evaluation of environmental performance against set targets according to six environmental core indicators. This creates multi-annual comparability within and between organizations;

• compliance with environmental legislation ensured by government supervision: the compliance check is executed by an independent and external environmental verifier, who is in turn subjected to quality checks by national government authorities (EMAS Competent Bodies);


• requirement of employee involvement;• provision of information to the general public

through the obligation to publish an annual public environmental statement that is independently verified;

• registration by a public authority after verification by an accredited/licensed environmental verifier; and

• registered organizations can use the EMAS logo to communicate their EMAS compliance


Other MeaningsAn EMS can also be classified as:• a system which monitors, tracks and reports emissions

information, particularly with respect to the oil and gas industry. EMSs are becoming web-based in response to the EPA's mandated greenhouse gas (GHG) reporting rule, which allows for reporting GHG emissions information via the internet.

• a centrally controlled and often automated network of devices (now frequently wireless using z-wave and zigbee technologies) used to control the internal environment of a building. Such a system namely acts as an interface between end user and energy (gas/electricity) consumption


Auditing Techniques

• PRINCIPLES OF AUDITING :-Fundamental principles are those according to which the books of business accounts are audited. These principles can be changed according the desire of the auditor.


We discuss the main principles of auditing under these headings:1. Planning:-

It is the basic principle of auditing. The auditor should plan before starting the work. In planning auditor decides accounting about the system and internal control procedure.2. Honesty:-

Honesty and sincerity is the second important principle of auditing. The loyalty of auditor to work and profession must be beyond the doubts.


3. Impartiality :-In case of audit the attitude of the auditor

must be impartial. Keeping in view this principle his personal views may not be included in the audit report.

4. Secrecy :-Secrecy must be maintained by the auditor

during the process of audit. He cannot disclose any information to the third party.


5. Evidence :-During the audit the auditor can collect the evidence

through the working papers. He can frame his opinion on the audit evidence. The nature and source of evidence must be kept in view by the auditor.

6. Consistency :-It is an important principle of auditing. In case of

selecting the rates of depreciation and valuation of stock the accountant must follow the rates of the coming years. In this regard there should be consistency and changes are not acceptable.


7. Legal Frame Work :-The business activities may run within the rules

and legal formalities. To protect the rights of the interested parties rules must be applied.

8. Working Paper Preparation :-The auditor collect documents providing

evidence that audit was carried out according the principles. The auditor prepares the working paper and kept in this custody as a proof.


9. Internal Control :-The auditor will examine the accounting system

and inter control. To frame his opinion, he keeps in view the evidence obtained from the books.

10. Report :-According the principle of auditing a report will

be prepared by the auditor at the end. It may be conditional or unconditional. The auditor can draw conclusion and disclose the facts and figures about the business for general information.


TECHNIQUES OF AUDITING or AUDIT TECHNIQUES

Techniques of auditing means the procedure and method which is adopted by the auditor in checking the accounts.


Following are the important techniques of audit :

1. Examination Of Record :-This technique is commonly used by the auditors,

The inspection of books and documents is made to verity the validity of data.2. Inquiry :-

The auditor can also use the technique of inquiry. He can get the information from resource persons inside or outside the enterprise.


3. Sampling :-Auditor can select few items from whole accounting information. This technique enables the auditor to obtain and evaluate the evidence of some characteristics of the whole class. It is helpful in forming the conclusion.

4. Confirmation :-To ensure the accuracy of the data auditor can collect the information from the debtor. Confirmation is response to an inquiry to prove certain data recorded in the books.


5. Compliance :-To check the arithmetical accuracy of accounting record, the balancing accounts can be compared with the vouchers to test the reliability of data.

6. Compliance Test :-These tests are designed to check the effectiveness and compliance of internal control. In obtaining the audit evidence, auditor is concerned with the existence of effective internal control.


7. Use Of Computer Techniques :-There are large number of audit techniques like audit software, test packs and mapping which can be used by the auditor to test the accuracy of the data.

8. Substantive Test :-There are designed to obtain evidence that data produced by accounting system is accurate or not. It has two kinds :a) Test of detail transaction.b) Test of significant ratios and trends.


9. Dependence On Experts And Auditors :-The auditor has to rely on the internal and other

auditors to complete his work. He has also to rely on other experts like lawyers, engineers and doctors for their expert opinion about the business.

10. Analytical Review :-It consists of studying significant ratios, trends

and investigating different changes. This review procedure is based on the expectations of relationship among the past and present data.


The End
