Professional Documents
Culture Documents
Everymans Science 2008 Environmentalauditing
Everymans Science 2008 Environmentalauditing
Everymans Science 2008 Environmentalauditing
net/publication/317066064
CITATIONS READS
3 2,648
2 authors:
All content following this page was uploaded by Shreerup Goswami on 23 May 2017.
Environmental auditing is a management tool, which simply inspects the environmental management
activities performed by the industries or organizations and makes them aware of new cleaner
technologies. Objectives of environmental auditing and its benefit are discussed in this article.
Moreover, environmental audit scheme and its components, principal areas of environmental
auditing and its processes, environmental audit practice and its status in India are also enumerated.
For popularization of environmental auditing in India and to serve as an important environmental
management tool for the improvement of companies and industries, some suggestions are also
recommended.
27
Everyman’s Science VOL. XLIII NO. 1, April — May ’08
procedure, audit criteria, audit management, site 11. To protect the corporation from the
assessment, labeling, performance evaluations and probable liabilities3, 4.
life cycle assessment2.
Before auditing a particular industry or
organization the third party or the auditors design
OBJECTIVES OF ENVIRONMENTAL a set of plans and programme. It is otherwise
AUDITING known as auditing protocol. It gives step-by-step
guide to the auditor on how evidence is to be
The important objectives of environmental
collected. It includes outlines of total audit work,
auditing are as follows :
and its time period. The audit work can be done
1. Monitoring, measuring and evaluating the systematically and efficiently by the help of
performance of a company, assessing the environmental auditing programme5. It helps in the
probable risk/hazards associated with the proper utilization of natural resources and as a
malfunctioning of the pollution control whole it improves environmental quality.
equipments.
The auditing programme is, therefore, the key
2. Assessing the scale of optimum utilization step in conducting audit so far as it informs
of the resources and evaluating the relative managers and others about the scope of the audit
position and orientation of the company at and provides the opportunity to request to make
national and international level. some additional changes for better environmental
3. To improve energy consumption and to management1.
suggest for using alternative energy for
conservation of energy resource. ENVIRONMENTAL AUDIT SCHEME AND
ITS COMPONENTS
4. To determine the mass balance of various
materials used and the efficiency of Environmental auditing scheme is a management
machineries and processes. tool involving a systematic, objective, documental
5. To identify the areas of water usage, and periodic evaluation of Environmental
utilization of waste water and also management system with a broad aim for a green
determine the characteristics of waste environment.
water and their effects on the living system. ● It helps in minimizing wastes.
6. To determine the polluted air emission, ● It helps in assessing compliance with
their sources, quantities and characteristics. regulatory requirements.
7. To identify the categories of solid wastes
● It helps in prevention and control of effect
and hazardous wastes and their sources,
of pollutants.
quantities and characteristics.
● Lastly, it establishes relationship between
8. To help in minimizing the wastes through
qualified technical professionals, individual
modern cleaner technologies.
industries, state pollution control board, other
9. To identify and document the
public authorities and industrial associations
environmental compliances status.
etc6.
10. It helps in producing environmentally
There are the following three components of
educated and technically sound personnel
Environmental Audit Scheme (EAS).
by regular environmental auditing once in
a year. (a) State Pollution Control Board.
28
Everyman’s Science VOL. XLIII NO. 1, April — May ’08
● To accept/receive the audit reports prepared The concept of Environmental Audit has wide
by internal auditors from the industries. scope covering the following principal areas2, 3, 4, 7.
(a) Material audit.
● Forwarding the audit reports to appropriate
agency for evaluation and verification. (b) Energy audit.
(c) Water audit.
● Initiating the action if any, based on external
(d) Health and safety audit.
auditor’s comments.
(e) Environmental quality audit.
(b) Internal Auditor (f) Waste audit.
As environment has no limit, it includes subjects (g) Engineering audit.
from every aspect. For this reason there must be a (h) Compliance audit.
team of auditors consisting of experts from various (i) Management audit.
backgrounds with at least one to two years
(j) Liability definition audit.
experience having :
(k) Property transfer audit.
● A degree in chemical/civil/environmental
enginering and (a) Material Audit : Material audit examines
● a degree in microbiology/biochemistry/ the use of different raw materials or natural
environmental science/allied disciplines. resources for production, quantity use for unit, cost
per unit, process wise consumption, process wise
The team must be recognized by the State wastage etc. and available information pertaining
Pollution Control Board and provided with the to material usage. Data for last few years (at least
well-equipped laboratory facility for analysis of 3 years) should be collected and analysed. Other
water and air samples. Internal audit report is to be environmental factors like conservation of raw
prepared as per the format prescribed by State material, scientific storage and reuse of wastage
Pollution Control Board. material are taken into consideration in material
29
Everyman’s Science VOL. XLIII NO. 1, April — May ’08
audit. A comparison of data with similar industry and identification of the type of waste etc. It is also
should be made preferable to know the more analysed that whether waste can be minimized or
information pertaining to material usage. eliminated or recycled or ceased ; whether it can
be a raw material for another organization ; Whether
(b) Energy Audit : Energy audit examines
the particular industry has the recycling facility or
consumption of various forms of energy in different
not and whether it disposes wastes without
processes in any industry or organization. Energy
segregating different types of wastes. Accordingly,
audit aims at minimization, elimination of avoidable
suitable strategies should be recommended for waste
losses of valuable energy and their conservation. minimization.
Without input of energy we cannot get any type of
processed product from any industry. Thus, (g) Engineering Audit : Engineering aspects
conservation of energy is very vital for us. It saves like efficiency of plants and machineries,
money, minimizes operation cost and gives more engineering methods and techinques may be
profit. It also partly reduces environmental problems examined. Accordingly, preferable and suitable
as a whole. processes are recommended.
(h) Compliance Audit : The different aspects
(c) Water Audit : Water audit conducts
of audit that are required to be carried out as per
consumption of water at different sources. It aims
regulations, procedure and according to the policies
at evaluation of raw water intake, performance in
of that particular industry are known as compliance
different waste-water treatment plant, cost involved
audit. Each activity of an industry has certain limit.
in water treatment and reutilization of waste-water.
Some sort of rules and regulations in every aspect
Data analysis of last few years should be reviewed.
must be obeyed for running an industry smoothly.
(d) Health and Safety Audit : As the trained There are different types of regulations like
workers and employees are the wealth of the hazardous Waste Management and Handling Rule
industrialists, they should take care for the health 1989, Water act 1974, Water Cess act 1977, Air
and safety of the employees. Health and safety Act 1981, and Municipal Solid Waste Management
audit aims at examining existing health and safety and Handling Rule, 2000 etc., which contain
measures in the industry or organization. The risk important procedures for environmental
and incidence of occupational health hazards and management.
accident statistics of the organization should be (i) Management Audit : A management audit
examined carefully and an on-site audit must be determines whether an adequate compliance
carried out. Physical management of hazardous management system is established, implemented
wastes, toxic pollutants and fire prevention measures and used correctly to integrate environmental
etc. should also be evaluated . compliance into every day operating procedure.
(e) Environmental Quality Audit : A thorough Such an audit examines socio-cultural management
examination of the status of existing air quality and operational elements which include internal
within the industrial complex, noise level at different policies, human resources training programme,
budgeting and planning, monitoring, reporting
sites, functioning of effluent treatment plant,
system and information management system. Some
contamination of soil and review of the greening
of the broad activities are done through management
programme undertaken etc. should be done
audit like – responsibility of the owners or other
sincerely.
technical persons, adequate system of authority,
(f) Waste Audit : Waste audit covers a number division of duties, training of personnel,
of steps like examining the waste generation sites documentation and internal verification etc.
30
Everyman’s Science VOL. XLIII NO. 1, April — May ’08
(j) Liabilities Definition Audit : Another type On-site Activities : The main purpose of on-
of environmental audit is a liabilities definition site activities is to review documents maintained at
audit. Such an audit identifies the environmental the facility, to interview the employee at site and
problems that could reduce the value of a property to inspect thoroughly all relevance operations
or expose the buyer to liability. conducted at the facility.
(k) Property Transfer Audit : A pre-audit is The activities at the site include the following :
required prior to the transfer of industrial property. (i) Deriving material balance
(ii) Identifying waste flow line
PROCESSES OF ENVIRONMENTAL AUDIT
(iii) Monitoring of waste characteristics
The environmental audit approach has three
(iv) Evaluation of the performance of process
different process as given below7, 8.
and pollution control equipment/system
(i) pre-audit activities/Planning and preparations,
(v) Assessing environmental quality
(ii) On-site activities and (vi) Reviewing safety measures
(iii) Post-audit activities (vii) Reviewing operating and administrative
records and documents etc.
Pre-Audit Activities : Pre-audit activities
(viii) Holding discussions with the manager
include various preparatory works.
and finally preparing the draft report.
(a) Collection of preliminary information which
Post-Auditing Activities : Post-auditing
includes
activities include discussion among the auditors
(i) location of the industry with about the present status of a particular industry
surrounding land use, after site visit, preparation of an audit report based
(ii) climatic conditions, on the information obtained with suitable
(iii) products manufactured, suggestions for environmental management.
(iv) raw materials used, A typical environmental audit report contains
(v) organizational set up and policies of general information about the industry i.e. name,
the company for environmental size, code, etc. and about the environmental
management. management performance of that industry.
(b) Formation of the audit team and their
Steps in Post-Audit :
composition from different fields
(a) Issue of draft report
(c) Imparting education of environmental audit
to each and every person of the industry is (b) Issue of final report
the primary task. (i) Correction of draft report
(d) Time frame for the audit must be carefully (ii) Distribution of final report
formulated so that the whole activities are (iii) Highlighting the requirements for action
accomplished within a stipulated time plan.
period. (c) Implementation of action plan based on
(e) Necessary questionnaire must be prepared audit findings in final report.
to collect and analyse relevant information (d) Conducting follow-up to the corrective
before the commencement of the audit. action2, 3, 5.
31
Everyman’s Science VOL. XLIII NO. 1, April — May ’08
32
Everyman’s Science VOL. XLIII NO. 1, April — May ’08
33
Everyman’s Science VOL. XLIII NO. 1, April — May ’08
34
Everyman’s Science VOL. XLIII NO. 1, April — May ’08
DO YOU KNOW ?
35