Environmental auditing is becoming a more important issue in financial reporting and also in relation to auditing requirements. The British Standards Institution have developed a standard (BS 7750) that includes some guidance on environmental auditing.

BS 7750 is a specification for an environmental management system. The system Is used to describe the company’s environmental management system, evaluate its performance and to define policy, practices, objectives and targets; and provides a catalyst for continuous improvement. The concept is similar to the use of ISO 9000 for quality systems, with the methods to be used open to definition by the company.

The standard provides the framework for development and assessment of the resultant environmental management system.

BS 7750 was developed as a response to concern about environmental risks and damage (both real and potential). Compliance with the standard is voluntary for companies, and complements required compliance with statutory legislation.

Required

(a) What does environmental auditing mean?

(b) What are some other standards that have been issued in relation to environmental auditing?

(c) What sort of tasks might be involved in environmental auditing?