Overview
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ABSTRACT
Due to the tightening of environmental regulations and their complexity, companies are finding it increasingly difficult to comply with conformity requirements. Environmental compliance audits provide the expertise and methodology required in order to achieve better management of environmental and legal risks. This voluntary process is in keeping with the French motto: "ignorance of the law is no excuse".
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Read the articleAUTHORS
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Raphaël GOSSET: AECOM
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Michel MACCABE: AECOM
INTRODUCTION
There are many different types of environmental audits and diagnoses, used to assess the environmental performance of organizations, activities, buildings or companies: ISO 14001 certification audits, due diligence audits as part of merger-acquisition projects, life cycle analysis, technical diagnoses such as energy performance diagnosis (DPE), etc.
This dossier presents the objectives and methods associated with the practice of regulatory compliance environmental auditing, which is a tool for assessing compliance with applicable environmental regulations. This tool is designed to alleviate the difficulties of monitoring and interpreting environmental regulations, which are becoming increasingly complex. To achieve its aim, the regulatory compliance environmental audit must follow recognized methods and be carried out by specialized, competent auditors.
We will begin by outlining the context that compels companies to engage in this exercise (increasing regulatory pressure, changing attitudes, fragile public image, etc.), before introducing the direct and indirect interests and objectives of regulatory compliance environmental auditing. Definitions of the main terms in the auditor's vocabulary will also be provided.
Secondly, the methodology and tools used will be presented in detail and illustrated by examples: planning, schedule and agenda, interview techniques, document review and note-taking, drafting of findings and report, follow-up of identified discrepancies, grading and scoring, management of an audit program.
In conclusion, the limits of an environmental audit of regulatory compliance will be defined, distinguishing it from a legal opinion. The issues of choice of service provider and the time allowed for the audit will also be addressed.
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Environmental audit of regulatory compliance
Bibliography
Regulations
Law n° 2001-420 of May 15, 2001 on new economic regulations [NOR : ECOX0000021L] (JORF n° 113 of May 16, 2001).
Décret n° 2002-221 du 20 février 2002 pris pour l'application de l'article L. 225-102-1 du code de commerce et modifiant le décret n° 67-236 du 23 mars 1967 sur les sociétés commerciales [NOR : JUSCO220073D] (JO n° 44 du 21 février 2002).
Décret n° 2006-435 du 13...
Directory
Organizations – Federations – Associations
IEMA – Institute of Environmental Management and Assessment
Board of Environmental, Health & Safety Auditor Certifications (BEAC)
Classified...
Standards and norms
- Environmental management systems – Requirements and guidelines for use. - Norme ISO 14001 : 2004 - 2004
- Lignes directrices pour l'audit des systèmes de management de la qualité et/ou de management environnemental. - Norme ISO 19011 : 2002 - 2002
- Environmental management – Lifecycle analysis – Principles and framework. - Norme ISO 14040 : 2006 - 2006
- Environmental management – Lifecycle analysis...
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