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Corporate Social Responsibility Performance Evaluation and Performance Reporting 6.6 The environmental audit Before the development of any appropriate measures can be considered it is first necessary for the organisation to develop an understanding of the effects of its activities upon the external environment. The starting point for the development of such an understanding therefore is the undertaking of an environmental audit. An environmental audit is merely an investigation and recording of the activities of the organisation in order to develop this understanding (Kinnersley 1994). Indeed ISO14000 is concerned with such audits in the context of the development of environmental management systems. Such an audit will address, inter alia, the following issues: The extent of compliance with regulations and possible future regulations The extent and effectiveness of pollution control procedures The extent of energy usage and possibilities increasing for energy efficiency The extent of waste produced in the production processes and the possibilities for reducing such waste or finding uses for the waste necessarily produced The extent of usage of sustainable resources and possibilities for the development of renewable resources The extent of usage of recycled materials and possibilities for increasing recycling Life cycle analysis of products and processes The possibilities of increasing capital investment to affect these issues The existence of or potential for environmental management procedures to be implemented Such an audit will require a detailed understanding of the processes of an organisation and so will be detailed and cannot be undertaken just by the accountants of the organisation. It will also involve other specialists and managers within the organisation who will need to pool their knowledge and expertise to arrive at a full understanding. Indeed one of the features of environmental accounting is that its operation depends to a significant extent upon the cooperation of the various technical and managerial specialists within the organisation such accounting cannot be undertaken by the accountants alone. The objective of such an audit is firstly to arrive at an understanding of the effects of organisational activity and then to be able to assign costs to such activity. It should also enable the managers of the organisation to consider alternative ways of undertaking the various 72 Download free ebooks at bookboon.com
Corporate Social Responsibility Performance Evaluation and Performance Reporting activities which comprise the operational processes of the organisation and to consider and evaluate the cost implications, as well as the benefits, of undertaking such processes differently. Such an audit will probably necessitate the collection of information which has not previously been collected by the organisation, although it may well be in existence somewhere within the organisation’s data files. A complete environmental audit is a detailed and time consuming operation but there is no need for such an exercise to be completed as one operation. Indeed the review of processes and costs should be a continuous part of any organisation’s activity which can lead to the implementation of better processes or control procedures without any regard to environmental implications. Thus the way to approach this is to extend the normal routines of the organisation to include a consideration, and quantification, of environmental effects on an ongoing basis. Once this audit has been completed then it is possible to consider the development of appropriate measures and reporting mechanisms to provide the necessary information for both internal and external consumption. These measures need to be based upon the principles of environmental accounting, as outlined below. It is important to recognise however that such an environmental audit, while the essential starting point for the development of such accounting and reporting, should not be viewed as an discrete isolated event in the developmental process. Please click the advert Join the Vestas Graduate Programme Experience the Forces of Wind and kick-start your career As one of the world leaders in wind power solutions with wind turbine installations in over 65 countries and more than 20,000 employees globally, Vestas looks to accelerate innovation through the development of our employees’ skills and talents. Our goal is to reduce CO 2 emissions dramatically and ensure a sustainable world for future generations. Read more about the Vestas Graduate Programme on vestas.com/jobs. Application period will open March 1 2012. Download free ebooks at bookboon.com 73
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