Environmental Audit Characteristics

Environmental Audit Characteristics

Environmental audit characteristics can be explained in terms of no legal requirement, comparison of target, environmental regulation compliance, and conduct by internal or external expert.

1.    No Legal Requirement 

Environmental audit is not a statutory requirement, rather this is a management choice to conduct environmental audit to improve performance for achievement the environmental targets set by the management.

2.    Comparison of Target & Achievement

Environmental audit basically a comparison of target & achievement. It means that management wants to get a report about environmental target achievements. Environmental audit report is primarily used by management to judge current performance and for setting new target.

3.    Environmental Regulation Compliance

Environmental audit also improves entity compliance with environmental and social issues. Thus entity can avoid any regulatory fines for non compliance due to implementation of environmental audit.

4.    Internal & External Expert

Environmental audit can be performed as internal control check by an expert within organization, or by an independent expert may be hired to perform such audit. There is no legal binding of independence for environmental auditor.

5.    Environmental Management System

Environmental audit need a complex management system. In absent of such system, no environmental audit is possible, because such system will set targets and also generate the necessary information for audit.