Auditing (Environmental aspects)
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In Sri Lanka, the impact of environmental issues on individual communities and the country at large has been...
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Early environmental legislation focused on punishing the polluter and stopping the pollution with restraining orders and abatement procedures...
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Compliance is now only one element in a broadened environmental auditing landscape. Environmental management systems have created five...
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By leveraging their ISO 9001 experience, internal auditors may find a comfortable niche in the environmental management system...
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Rapid and profound changes have taken placed across our planet over the past few decades. Not only have...
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Believing this is the appropriate time to evaluate the problems of applying accounting and auditing standards to environmental...
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editor's note The INTOSAI Working Group on Environmental Auditing is seeking ways to collaborate with the United Nations...
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Choosing an Environmental Consultant for Your Auditing Needs Lending institutions, liability insurers, and potential buyer and sellers of...
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Integrating environmental aspects into business management systems is essential for 21st century manufacturing, and manufacturers need to decide...
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All things appear and disappear because of causes and conditions. Nothing ever exists entirely alone, everything is in...
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INTRODUCTION Over the past decade, the need to pursue "sustainable development" has been at the center of discussions...
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HEADNOTE Executive Summary. Part IIA of the Environmental Protection Act 1990, implemented April 1, 2000, introduced a new...
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"The multinational firms provide a significant bridge in the environmental sphere between one country and another and between...
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Relationships between stakeholder influences and the effectiveness of environmental management practices are examined using a sample of 130...
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INTRODUCTION The United States has the most complex and far-reaching set of environmental statutes and regulations of any...
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Environmental benchmarks, established through new ISO standards, may help internal auditors meet the escalating demand for environmental audits....
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The ISO 14000 standards present a challenge for companies and a service opportunity for CPA firms. As we...
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Does it pay to be "green"? Many large corporations think so and try to be environmentally conscious. But...
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I. INTRODUCTION ...................................... 383 A. Criminal versus Civil Penalties ....................... 384 B. Enforcement. .................................... 385 C. Interaction with...
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Over the last few decades, burgeoning environmental laws have pressured companies to internalize the costs of cleaning up...
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A few columns ago, I posited the idea that you can develop an integrated approach to auditing corporate...
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SUMMARY The ISO 14000 series of environmental standards is a relatively recent development in environmentally responsible manufacturing (ERM)....
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Worldwide concerns about product quality and safety led to the establishment of ISO as an international guide for...
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I. INTRODUCTION ...................................... 411 A. Criminal versus Civil Penalties ....................... 412 B. Enforcement. .................................... 413 C. Interaction with...
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Water, soil and air contamination have been a major concern in the United States, especially over the last...
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"The foundry industry has suffered all too long from a perception of being hot and dirty. This is...
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HEADNOTE Management HEADNOTE Maximizing audit impact using management systems MOST SH&E PROFESSIONALS have been involved in an audit...
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Energy Northwest (Richland, Wash.) has achieved ISO 14001 registration, certifying that its environmental management system conforms to the...
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Job descriptions may be a hassle to write, but drafting a good one might be the most important...
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HEADNOTE This article analyzes the factors that explain the international diffusion of voluntary international management standards. We argue...
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CORPORATE CITIZENSHIP HAS BECOME INCREASINGLY IMPORTANT IN BUSINESS decision-making, especially in sectors with potential social and environmental impacts...
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How can auditors learn to recognize environmental red flags? Financial statement auditors are becoming increasingly familiar with accounting...
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HEADNOTE ABSTRACT We find that the level of environmental GAAP disclosure is associated with profitability, and that this...
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This paper addresses how the development of ISO 14000 standards will act as a guiding body to provide...
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ONE OFTHE CONSEQUENCES OF RECENT financial scandals, such as Enron, has been the intense focus on the nature...
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In recent years, ISO 14001 signs have been popping up at breakneck speed across the industrial landscape. The...
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HEADNOTE This paper maps out 20 elements of corporate social responsibility (CSR) that businesses can adopt. The elements...
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The need and demand for CPAs to conduct performance audits of government operations are increasing. Independent public accountants...
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INTRODUCTION The origins of environmental management systems (EMSs) can be traced to the 1980s and the USA, where...
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HEADNOTE THIS ARTICLE EXAMINES THE NATURE OF ENVIRONMENTAL ACCOUNTING AND DESCRIBES HOW COMPANIES ARE RESPONDING TO PRESSURES TO...
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ABSTRACT More than 20% of the global economic activity takes place as projects. This percentage tends to...
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Company will be working with environmental groups, customers and suppliers to develop a comprehensive environmental policy.
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Developments in Central & Eastern Europe, the application of steel in construction and technologies to reduce environmental burdens...
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OCCEFS Capacity Building Program in Central America The Organization for the Superior Audit Institutions of Central America and...
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HEADNOTE YAMAHA'S ENVIRONMENTAL PRACTICES BENEFIT THE BOTTOM LINE. IMAGE PHOTOGRAPH 3 Donald English, Yamaha Music Manufacturing's plant assembly...
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In the second part of this article, R J Ollerenshaw examines current and possible applications of life cycle...
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Support for environmental responsibility gained a lasting place in the 1990s, not only in regulatory statutes but also...
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At the IIA General Audit Management Conference held earlier this year, 13 audit directors tackled some of the...
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HEADNOTE Stakeholders are more frequently demanding information from companies about their economic, environmental and social performance. To measure...
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