Environmental Audit Dr.

B K Manuprasad

Subject: Environmental Protection & Management (18CV753)

Module - IV
ENVIRONMENTAL AUDIT

Syllabus
Environmental Audit: Environmental management system audits as per ISO 19011-
– Roles and qualifications of auditors - Environmental performance indicators and
their evaluation –Nonconformance– Corrective andpreventive actions -compliance
audits – waste audits and waste minimization planning – Environmental statement
(form V) - Due diligence audit.

Keywords: EMS, EMAS, Audit, ISO, EPI.

ISO 19011 provides guidance on auditing management systems, including

principles of auditing, managing an audit programme and conducting management
system audits as well as the guidance on the evaluation of competence of individuals
involved in the audit process, auditors and audit teams. ISO 19011 is applicable to all
organizations that need to conduct internal and external audits of management systems.
Within ISO 19011, in section there are details of the required education, audit
experience auditor training, work experience as well as personal attributes.
Environmental Auditing
Is a systematic, independent internal review to check whether the results of
environmental work tally with the targets. It studies whether the methods or means
used to achieve the goals or ends are effective. EA involves studying documents and
reports, interviewing key people in the organization etc. to assess the level of deviation
between targets and results.
It is defined as a systematic and documented verification process of objectively
obtaining and evaluating evidence to determine whether an organization EMS conforms
with audit criteria set by the organization, and for communicating the results of this
process to management.
Environmental audits are being used as a tool and an aid to test the effectiveness
of environmental efforts at local level. They can be carried out for a no of reasons as:
 To verify Compliance
 To review implementation of policies
 To identify liabilities

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 To review management systems

 To identify needs, strengths and weaknesses
 To assess environmental performance
 To promote environmental performance
Objectives & Scope:
Toevaluate the efficiency & efficacy of resource utilization C lie people,
machines & materials, to identify the areas of risk, env liabilities, weakness in
management system and problems in complying with regulatory requirements and to
ensure the control on waste / pollutant generation.
The areas an environmental audit deal with can be categorized as under:
 Design specification
 Resource management
 Pollution control systems & procedures
 Emergency plans and response system
 Medical & health facilities / industrial hygiene and occupational health
 Confirmation to regulatory requirements.

Specific required competencies:

Environmental management principles & technique- such as understanding
environmental terminology, environmentaltools (life cycle assessments).
 Environmental science & technology – understanding the impact of human
activities, interaction of eco systems, monitoring and measuring techniques with
to pollution, general methods of environmental protection.

Qualification - A post graduate degree in environmental science.

 In depth knowledge of the standard:
The auditor needs to know ISO 14001 intimately. Auditors will also have
participated in workshops to discuss the areas of interpretation, interpretation
in this sense refuels to words, phrases, sub-clauses or clauses within the
standard that could suggest different meaning to different auditors.
 Technical knowledge of the industry:
Knowledge of current best practice, with regard to environmental control within a
particular sector, helps to ensure a meaningful audit.

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In order satisfy accreditation criteria, a member of the auditing team must have
substantive industrial experience. What is required is a level of expertise gained by
operating at a technical or managerial level for a reasonable period of time so as to
assimilate the ‘norms’ and working practices in that industry or business sector.
The technical expertise requirement for a Team composition is carefully
controlled by the certification bodies. This level of expertise requirement is carefully
monitored by the national accredited body. Auditors are required to provide
documentary evidence which may be scrutinized by the accreditation body.
Third party auditors require a high level of education, training and experience in
order to perform their job effectively-Organizations themselves should enquire as to the
env background of the auditors. The opening meeting is an ideal opportunity for such
enquiries. The auditors will have to demonstrate a certain minimum level of
competence in line with ISO 19011 and accreditation criteria.

Auditor: Person with the competence to conduct as audit.

Audit/; Systematic, independent and documented process or obtaining audit evidence &
evaluating it objectively to determine the extent to which the audit criteria are fulfilled.
Internal audit-First party audit.
Conducted on behalf of the organization for management review & other internal
purpose and may form basis for an organization self-declaration of conformity.
External audit: second- and third-party audit.
Second party:Conducted by parties have interest in the organization such as customers
or by other persons on their behalf.
Third party: Conducted by external, independent auditing organization such as those
providing registration or certification of conformity to the requirement of ISO 14001.
Audit criteria:Set of policies, procedures or requirements.
Audit programme: It includes all activities necessary for planning, organizing and
conducting the audits, planned for a specific time frame and purpose.

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Process flow for the management of an audit programme

Authority for the Audit

Programme

Establish the Audit programme

* Object & extent
* Responsibilities
* Resources
*Procedures

Implementing the audit programme

 Scheduling the audit
 Evaluating auditors
 Selecting audit team
 Directing audit activities
 Maintaining records.

 Maintaining & reviewing the audit programme

 Monitoring & reviewing
 Identify needs for corrective & preventive actions
 Identifying opportunities

Role of an auditor: person or company that is been audited

 Consulting with the client and the auditee in determining the criteria and scope
of the audit.
 Obtaining relevant background information necessary to meet the objectives of
the audit. This would include details of the auditee activities, products, services,
the site and surrounding area; and findings of the previous audit.
 Ensure that the EMS audit is conducted in accordance with the guidelines for an
environmental audit.

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 Developing the audit plan in consultation with the client, auditee and team
members.
 Communicating the final audit plan with appropriate consultation with the client,
auditee and team members.
 Resolving any problem that arises during the audit.
 Communicating audit findings to the client in a clear and conclusive manner
within the time agreed to in the audit plan.
 Recommending improvements to the EMS, if included in the audit scope.

Education and work experience of an auditor:

Auditors must meet requirements for both education and work experience. Work
experience which contributes to the development of skills and understanding in some of
these areas:
a. Environmental science and technology
b. Technical and environmental aspects of facility operations
c. Relevant requirements of environmental laws, regulations and related
documents
d. Environmental management systems and standards against which audits may be
conducted
e. Audit procedures, processes and techniques
The auditors must have at least a secondary education (comes after the
elementary stage but they that is completed immediately prior to entrance to a
university). In addition to secondary education, the auditors are required to have five
years’ work experience, if degree is completed, the total experience required is four
years.
Auditor training:
In addition to education and work experience, auditors should have formal
training and on the job training in evaluating EMS. This training can be provided either
by the auditor’s own organization or an external organization. On the job training must
be include a total of 20 equivalent work days of environmental auditing obtained during
a minimum of four environmental audits. This on the job training should include
involvement in the entire audit process under the supervision and guidance of the lead

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auditor and occur within a period of three consecutive years. Individual auditors should
keep objective evidence of their education, experience and training.

Environmental Performance Indicators and their evaluation:

Performance monitoring and measurement are important in managing EMS
issues in the organization. They provide feedback on what is happening so that we can
shape appropriate actions to respond to changing circumstances. They provide
information on:
 What is happening around us
 How well we are doing
 What has happened so far
 Warning of impending problems or dangers that may need to take action to
avoid environmental issues.
The ISO 14031 standard presents two types of measurable indicators: (EPI)
Environmental performance indicator and Environmental performance metric’s
(EPM’s). EPI designate a measurable dimension of improvement towards reaching the
objectives. EPM’s provide a means of quantifying the indicators; they designate how you
will measure your EPI’s.
Example EPI & Metrics for management activities:
Aspect Objective EPI EPM Target
Chem spills Reduce Implementation
Number of Train 100% of
probability of of spill
employees affected
chem. spills prevention trained in new employees by
procedures procedure the end of
calendar year
Third party Improve Favorable Number of Audit 50% of
suppliers vendor end vendor audit vendor audits critical
performance results suppliers by
end of fiscal
year 1999
*EPI-designate a measurable dimension of improvement
*EPM-provide a means of quantifying the indicators
*targets-specific goals that provide the basis for tracking and assessing improvement
Examples of environmental performance indicators and metrics for operational
activities:

Aspects Objective EPI EPM Target

Water use Minimse Average Average gallons Reduce average monthly
water use monthly water per month use by 10% at the end of

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use fiscal year 1999

Energy use Conserve Energy use in Total energy Reduce total energy per
energy manufacturing use /unit unit by 20% within 2
years
Packaging Increase Amount of Pounds of 20% post-consumer
use of post-consumer recycled content by the end of
recycled recycled materials per fiscal year 1999
materials in materials in unit of
packaging packaging packaging
failure
Non-conformity and corrective action
Prevention of accidents is the key facet of EMS; this is specifically addressed in
the definition of organizational context and assessing risks & opportunities.
First action to take is correction/immediate action/react to non-conformities as
applicable to control the non-conformity and deal with the consequences.
The second is to determine whether similar non-conformities had existed in the
past or could potentially occur elsewhere in the organization, leading to appropriate
corrective actions across the whole organization if necessary. Although the concept of
preventive action has evolved, we still need to identify the potential non-conformities.
The scope of the continual improvement has been extended to ensure the effectiveness
and efficiency of EMS in the light to enhance the environmental performance. Once non-
conformity is identified, it should be investigated to determine the causes, so that
corrective action can be focused on the appropriate part of the system. An organization
should consider what action needs to be taken to address the problem and what
changes need to be made to correct the situation.

What the organization has to do:

 On observation of non-conformity, every department should record it, correct it,
carry out root cause analysis and take corrective action to avoid recurrence.
 Inform management through co-coordinator so that it is communicated to all
departments.
 Objectives-represent a statement of intent with respect to environmental
performance
 Analyze the trend of non-conformance and take action for continual
improvement
What the auditor should look for:

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 Knowledge of the trends of non-conformity in the departments.

 Root cause analysis and corrective action taken on non-conformities
 Review of the non-conformities and effectiveness of corrective action in the
management review meeting.

Waste audits:
It is a survey of a facility’s regular waste stream. Waste auditors go through bags
of waste, sort items, record and analyze the data. The waste audit data can determine
how one can reduce waste, determine the effectiveness of waste management.

Common waste categories:

Paper, cardboard, plastic waste (bottle etc), aluminium cans, glass, food waste,
materials packing.

Steps involved in waste audit:

1. Selection of audit team (depends on size of the company)
2. Walk – through: Receiving area, lounge, stock room, cafeteria, kitchen and lunch
room, offices and desks, assembly lines, copy and fax machines, shipping and so
on.
3. Trash sort
4. Material quantification (using prescribed formats/profiles)
5. Replacements/reuse/ disposal methods

Waste minimization planning

The planning of waste minimization involves the following steps:
1. Consult with interested stakeholders
2. Identify potential waste streams
3. Evaluate the reuse and recycling programme
4. Consider waste collection strategies
5. Determine locations or criteria for waste management sites
6. Select potential waste management facilities
7. Create a waste management-focused community outreach plan
8. Address health and safety considerations for waste management operations

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Environmental statement:

Environmental statement is process of self-inspection for improvement in processes

and reduction in waste over the previous year.In today’s world, every industry is optimizing
their sources, equipments, processes to face increasing competitions are forced to minimize
environmental pollution. There is need of pressure on pollution contributing industries to
optimize their production by improving production technologies.

The only mandatory process in Environmental Statement is to fill up the Form V and
submit it to Pollution Control Board. If you notice Form V there are fields where industry
needs to put their previous year’s numbers with current year’s numbers to identify where they
stand.

Environmental Statement Form V Filling Process

There are totally nine sections in Environmental Statement Form V.

Part A
Basic information about company like Name, Address, Industry Category, Production
Capacity and Date of last Environmental Audit submitted.

Part B
This part is for Comparison of Water and Raw Material consumption for this financial
year to previous year.

Part C
This Part is to measure pollutants discharged to environment through medium air and
water. How much in excess, an industry is releasing the pollutants into the environment.

Part D
This part to measure Hazardous Waste from processes and from Pollution control
Facilities

Part E
This part is to measure solid waste generated by industry. Also details like Quantity
recycled, sold and disposed

Part F
Any new practices adopted to reduce hazardous waste.

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Part G
Impacts of pollution control measures on natural resources and with cost of production.

Part H
Additional investment / Process / measures to minimization or prevention of pollution.

Part I
In this part, other information / initiatives to improve quality of environment needs to
be given.

Format of Form V

ANNEXURE

ENVIRONMENTAL STATEMENT FORM-V

(See rule 14)

Environmental Statement ƒor the ƒinancial year ending with 31 stMarch

PART-A

i. Name and address oƒ the owner/ occupier oƒ theindustryoperation or process.

ii. Industry category Primary-(STC Code) Secondary- (STCCode)

iii. Production category –Units.

iv. Year oƒestablishment

v. Date oƒ the last environmental statementsubmitted.

PART –B

Water and Raw Material Consumption:

i. Water consumption inm3/d

Process :
Cooling :
Domestic :

Name of Process water consumption per unit of

Products products
During the previous During the current
financial year financial year
1

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2
3
4
5

ii. Raw materialconsumption

Name of Name of Consumption of raw material per unit of

raw Products output
materials* During the During the current
previous financial year
financial year

* Industry may use codes iƒdisclosing detailsoƒ rawmaterial would

violate contractual obligations, otherwise all industries have to
name the raw materials used.

PART-C

Pollution discharged to environment/unit of output

(Parameter as specified in the consent issued)

Pollutants Quantity of Concentration Percentage of

Pollutants of Pollutants variation from
discharged discharged prescribed
(mass/day) (mass/volume) standards with reasons.

(a) Water

(b) Air

PART-D

HAZARDOUS WASTE:
(as speciƒied under Hazardous Wastes (Management & Handling Rules, 1989).

Hazardous Wastes Total Quantity

(Kg)
During the previous During the current financial
financial year year

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l. From Process
2.From Pollution
Control Facilities

PART – E
SOLID WASTES:

Solid Wastes Total Quantity (Kg)

During the previous During the current
financial year financial year
a. From process

b. From Pollution
Control Facility

c. Quantity recycled or
re- utilised within
theunit.

PART – F
Please specify the characteristics (in terms of concentration and quantum) of
hazardous as well as solid wastesand indicate disposal practiceadopted forboth these
categories ofwastes.

PART-G

Impact oƒ the pollution control measures taken on conservation oƒ natural resources and
consequently on the cost oƒ production.

PART – H

Additional measures/investment proposal ƒor environmental protection

includingabatement oƒ pollution.

PART –I

MISCELLANEOUS:

Any other particulars in respect oƒ environmental protection and abatement oƒ pollution.

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