Eco-audit

Definition

Eco-audits aim to enhance a company's environmental management control and evaluate its environment management operations including an organization and facilities systematically, empirically, periodically, and objectively by examining compliance with statutory standards and the company's environmental policies.

As a company implements "environmental protection" policies, management requires an objective evaluation of the content of the policies. Ensuring an objective understanding of the company's "environmental burden" is essential, particularly since the effects usually extend beyond the company itself. Objective eco-audits evaluate whether the environmental management system, environmental burden, and environmental measures meet the requirements of the audit standards. An eco-audit consists of a series of inspection processes during which the auditor obtains and evaluates evidence then reports the results *1.

There are three types of audits. An "Environmental Management System Audit" examines if the environmental management system meets the company's existing audit standards. An "Environmental Performance Audit" examines if the environmental performance adheres to the company's voluntarily set regulations and legal standards. An "Environmental Report Audit" evaluates the accuracy and proper disclosure of information in the company's environmental report. Eco-audits can also be conducted by various levels of auditor groups. A "First-party Audit" is conducted by the organization itself; a "Second-party Audit" by another organization or individual; and a "Third-party Audit" is conducted by an external audit authority.