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An environmental audit is a type of evaluation intended to identify environmental compliance and management system implementation gaps, along with related corrective actions. In this way they perform an analogous (similar) function to financial audits .
Environmental audit privilege, or environmental privilege, in United States environmental law, is an evidentiary privilege created under state statute. The privilege protects the results of companies' internal environmental compliance audits from disclosure at trial, or in pretrial discovery .
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.
An environmental management system (EMS) is "a system which integrates policy, procedures and processes for training of personnel, monitoring, summarizing, and reporting of specialized environmental performance information to internal and external stakeholders of a firm".
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 ...
In March 1992, BSI published the world's first environmental management systems standard, BS 7750, as part of a response to growing concerns about the environment. [4] BS 7750 supplied the template for the development of the ISO 14000 series in March 1996, by ISO.
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;
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 ...