Sangita Pradeep Ingole et al.

, IJSID, 2012, 2 (5), 152-156

ISSN:2249-5347

IJSID

International Journal of Science Innovations and Discoveries

Review Article

An International peer Review Journal for Science

Available online through www.ijsidonline.info

ENVIRONMENTAL AUDITING: ITS BENEFITS AND COUNTERANCE Head Dept. of Environmental Science, Shri. Shivaji Science College, Amravati, India Sangita Pradeep Ingole

Received: 25-10-2012 Accepted: 16-11-2012

*Corresponding Author

ABSTRACT environmental management activities performed by the industries or organizations and Environmental auditing is a management tool which simply inspects the

makes them aware of new cleaner technology. For the impact of industries and their Environmental Audit to ensure sustainable industrial developments. Objectives need popularization of environmental audit in India are conducted to review existing companies and industries. INTRODUCTION management systems and internal controls. To gather appropriate information to provide Key words: Impact Industries - Management tool.

product on natural resources and environmental quality it is necessary to have and advantages are focused in this paper. Moreover, audit scheme, approach, characteristics, case studies in India are also enumerated. For more implementation and

Address: Name: Sangita Pradeep Ingole Place: Amaravati, India E-mail: sangita_pi@rediffmail.com

a basis for evaluating the reliability of internal controls in achieving desired environmental results. Suggestive measures are also suggested for the improvement of

INTRODUCTION

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Sangita Pradeep Ingole et al., IJSID, 2012, 2 (5), 152-156 comfortable housing, but excessive pollution may interfere with mans health and his mental, social and economic wellbeing. Governments, all over the world, have formulated laws and regulations to correct and cure the past violations of good environmental practices. Pollution now is an inevitable consequence of modern industrial technology, rapid and convenient transport and INTRODUCTION

There is now a clarion call from every nook and corner of the society that save the nation from this menace the pollution. impact of the industries and their products on natural resources and environmental quality. It is necessary to have the examination of accounts of revenues and costs of environmental and natural resources, their estimation, depreciations and natural resources, their estimation depreciations and values recorded in the books of accounts. 1 iii. ii. i. Facilitating management control of environmental practices. Assessing compliance with company policies. Facilitating professional competence2. Environmental organization management systems and equipment are performing with the aims of:

Environmental Audit to ensure sustainable industrial developments. Environmental Audit is a pragmatic management tool,

which addresses itself to help an industry or operation, to verify compliance with environmental requirements, to evaluate the effectiveness of the environmental management system, to assess risks and to identify and correct environmental hazards. It is

The term auditing is known to us in financial accounts and records are examined. Environmental audit is for the

Netherland during early 1970s under a different number of approaches and names depending on the company concerned 1988. 1. 2. 3. 4. 5. 6. 7. 8. 9.

such as Environmental review. Environmental performance appraisal, Quality approach, etc. In 1972, British Petroleum (B.P.) International group first used this concept. The United States Environmental Protection Agency published their Objectives of Environmental Auditing environmental performance.

The concept of environmental auditing came into being in industrialized countries such as Canada, USA, UK and

environmental policy in 1986 followed by International Chamber of Commerce book let on environmental auditing in the year

An environmental audit programme which is designed and implemented properly can enhance an industry s Monitoring the scale of optimum utilization of the resources and evaluating the company at national & international level. To suggest for using alternative energy for the conservation of energy resources. Introduction and implementation of time saving technologies in production. Maintains of Labour / Occupational health & medicine. personnels.3, 4 Proper documentation of environmental compliance status. To help in minimizing the wastes through modern cleaner technologies. Evaluation of waste water quality and determination of waste water characteristics & their effects on the living system. Classification of the categories of solid waste hazardous waste their sources, quantities & characteristics.

10. Regular environmental auditing once in a year will help in producing environmentally

environmental organization system & equipment are performing. To fulfill this purpose it is essential that audits should be International Journal of Science Innovations and Discoveries, Volume 2, Issue 5, September-October 2012

The purpose of the environmental audit is to provide an indication to the management of the improvements while

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seen as the responsibility of the company. The audit work can be voluntary and for the advantage of the company .The audit utilization of natural resources as a whole it improves environmental quality. ENVIRONMENTAL AUDIT SCHEME AND ITS COMPONENTS green environment.

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work can be done systematically and efficiently by the help of environmental auditing programme. 5. It helps in the proper its being an asset or a liability for the industry`s environmental performance. Environmental system is with a broad aim for a It helps in reducing waste. It helps in assessing compliance with regulatory requirement. It also helps in prevention control of effect of pollutant. This particular tool is very important aspect of the environmental audit for the total management system in terms of

Environmental Audit Scheme (EAS) has three following components. 1. State Pollution Control Board 2. Internal Auditor Board 3. External Auditor

It promotes relationship between qualified technician professionals, individual industries, State Pollution Control Board, other public authorities and industrial association etc 6.

1. State Pollution Control Board - It plays active role in implementing the environmental audit effectively. The steps involved protection. To appoint internal auditors to prepare industries audit report. Evaluation and verification of audit reports. Initiating the action on evaluated report.

in state pollution control board are mentioned. To prepare format of audit report on all the aspect of environmental

2. Internal Auditor-The selection of auditor consist of experienced experts from various backgrounds. A qualified auditor and air samples. their comments to State Pollution Control Board for further action. The principal areas covered are2, 3, 4, 7. a. b. c. d. consideration. PRINCIPLE AREAS OF ENVIRONMENTAL AUDITING

should be require, as per the rules of State Pollution Control Board with well-equipped laboratory facility for analysis of water 3. External Auditor -Team should be approved by State Pollution Control Board. Evaluated and verified reports have to send

Material Audit-It mainly concentrate on the use of different raw material or natural use of resources, cost\unit, process wise consumption, wastage etc. Conservation of raw material, scientific storage & reuse of wastage material are taken into Energy Audit- It examines consumption of various forms of energy in different processes in any industry or organization. The main of audit is minimization, elimination of avoidable losses of valuable energy & their conservation. evaluation of raw water intake, balancing of water table & other sources. in audit. Proper disposal of toxic and hazardous waste, fire prevention measures etc. should be evaluated. Water Audit- Consumption of water at different sources is noted. It also concentrates on the reuse and recycling of water,

Health and Safety Audit- Workers &employee are the basic need of industry. Health and safety of those is well considered International Journal of Science Innovations and Discoveries, Volume 2, Issue 5, September-October 2012

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e. f.

g.

Environmental Quality Audit- Conservation of every aspect and stage of environment helps to maintain the quality. This also well noted in audit scheme. Waste Audit: It covers the qualitative and quantities evaluation of waste generated from industries. according to the policies of that particular industry are known as compliance audit. Engineering Audit-Use of advance technology which will cover the suitable processes and engineering application. Compliance Audit: The different aspect of audits that are required to be carried out as per regulation, procedure &

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h.

1. Pre-audit activities -These include selection of the expert team and development of a plan. The plan should include ENVIRONMENTAL AUDIT ACTIVITIES: There are four key activities. defining the scope of the work, selecting priority areas, laying down the procedure &allocating team resources. Submitting pre-visit questionnaire of the facility. Reviewing relevant regulation. Reviewing audit check lists. Interview with staff Defining audit scope and team responsibilities Record &documentation review

2. On-site activities-Meeting of the team with the appropriate with the appropriate personnel of the unit &with discussion of the objective. The 3 primary functions on site activities are Physical inspection of the facilities.

3. Post-audit Activities: Development of raw material balance analysis for each process unit of the industry highlighting pollution audit, emission standard are carried out. a. Issue of draft report Advantages: b. issue of final report

analysis for each process unit of the industry highlighting the proposed utilization of raw material and ideas regarding reuse can be thought of. Water, energy consumption, vegetation removal all the sensitive parts must be balanced. Evaluation of Conducting follow up to the corrective action 2, 3, 5

Preparation of Environmental management plan. Assessment of environmental input and risks. Evaluation of pollution control. Verification of compliance with laws.

Identifying areas of strength and weakness for improvements. Assuring safety of plant, environment & human beings. Enhancement of loss prevention, manpower development and marketing. nationally and internationally.

Budgeting for pollution control, waste prevention, reduction, recycling and reuse.

Providing an opportunity for management to give credit for good environmental performance.

As a whole environmental audit plays an important role in minimizing the environmental problem locally, regionally, International Journal of Science Innovations and Discoveries, Volume 2, Issue 5, September-October 2012

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Sangita Pradeep Ingole et al., IJSID, 2012, 2 (5), 152-156 Suggestions 1. 2. 3. for the improvement of companies and industries2, 9 For popularization of environmental auditing in India and to serve as an important environmental management tool

To complete the environment legislation and quality adoption of cleaner technologies. For prevention and abatement of different types of pollution by the Indian corporate sector and organizations. (NEERI) can play major role in this regard. An environment audit report must be published annually by the companies, mandatory for all Indian companies.

public and industries. Subsequently it would help to create awareness among society. Regular audit reduces the risk of technological hazards.

Indian Association for environment management (IAEM) and National Environmental Engineering Research Institute The environment report must reach the public, so that it would succeed in minimizing the communication between Department wise environment audit helps to evaluate the present position of that particular industry. CONCLUSION In major polluting industries, environment audit at least once in 3 years. If not yearly, should be made mandatory.

Organization system and equipments are performing. As a result the best practicable means can be applied to preserve air, water, soil, plant and animal life from the adverse effect. 1. 2. 3. 4. 5. 6. 7. 8. 9. REFERENCES and Deep Publications Pvt. Ltd. Rajouri Garden, New Delhi, 2003. B. N. Dey, Environmental Auditing for Effective Corporate Lane, Sultan Bajar, Hyderabad, 2002. Delhi.2004

Environmental audit is carried out to provide an indication to company management about how the environmental

C.H. Jariwala, Environmental Auditing In: Environmental Accounting and Reporting (ed.Pramanik A. K.), 146 149, Deep (Ed. Pramanik A. K.), 50 65, Deep and Deep Publications Pvt. Ltd. Rajouri Garden, New Delhi, 2003.

Y. Anjaneyulu, Environmental Impact Assessment Methodologies, (Ed. Sastry C. A.), 254- 281, BS Publications, Giriraj M.C.Dash, Ecology, Chemistry and Management of Environmental Pollution, 276 277, Macmillan India Ltd. New S. C. Santra, Environmental Science, 649 660, New Central Book Agency Pvt. Ltd, Kolkata, 2004. Deep and Deep Publications Pvt. Ltd. Rajouri Garden, New Delhi, 2003. and Deep Publications Pvt. Ltd. Rajouri Garden, New Delhi, 2003. No. 1, The Indian Science Congress Association, Kolkata, 2008. K.), 261 - 271, Deep and Deep Publications Pvt. Ltd. Rajouri Garden, New Delhi, 2003.

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M. Selvam, The need for an Environmental Audit, In: Environmental Accounting and Reporting (Ed. Pramanik A.K.), 82 85, A. K. Pramanik , Environmental Audit and Indian Scenario, In : Environmental Accounting and Reporting (Ed. Pramanik A. N. K. Uberoi, Environmental Management, 2nd edition, 231 -332,EXCEL Books, New Delhi, 2003 H. Sukla and H. Sukla, Environmental Audit, In : Environmental Accounting and Reporting (Ed. Pramanik A. K.), 220, Deep

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