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There is a long-standing debate among environmental audit professionals on the value of large, highly detailed and prescriptive protocols (i.e., that can, in theory, be completed by an auditor with little or no technical experience) versus more flexible protocols that rely on the expertise and knowledge of experienced auditors and source ...
Eco-Management and Audit Scheme or Environmental Management and Audit Scheme (EMAS) is an international standard for environment management systems. It was developed in March 1993 by European Commission. The goal of the standard is to enable organizations to assess, manage and continuously improve their environmental performance.
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
Finally, while various indicators are necessary for a company to report on the evolution of its sustainable performance, recognized standards (e.g., GRI) can be a good reference for firms. [66] Nevertheless, according to some authors, it remains important for businesses to develop their own indicators adapted to their specific characteristics ...
The Institute of Internal Auditors, a global professional audit standards body, has issued practice advisory 2330-1 stating the goals of audit working papers are to: [1] Document the planning, performance, and review of audit work; Provide the principal support for audit communication such as observations, conclusions, and the final report;
Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries (among other things, the National Accounts produce ...
Report on the internal control structure in audits of investment companies; December 29, 1989, Amendment to AICPA Audit and Accounting Guide Audits of Investment Companies full-text: 1989 December 29 90-1: Accountants' services on prospective financial statements for internal use only and partial presentations full-text: 1990 January 5 90-2
The remit of the committee is to examine how government departments' policies and programmes will affect both the environment and sustainable development. [1] The Committee was founded in 1997 [2] by the incoming Labour government as a cross departmental select committee with the idea that environmental issues affect a number of departments. [3]