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There is a long-standing debate among environmental audit professionals on the value of large, highly detailed and prescriptive protocols (i.e., that can, in theory, be completed by an auditor with little or no technical experience) versus more flexible protocols that rely on the expertise and knowledge of experienced auditors and source ...
Eco-Management and Audit Scheme or Environmental Management and Audit Scheme (EMAS) is an international standard for environment management systems. It was developed in March 1993 by European Commission. The goal of the standard is to enable organizations to assess, manage and continuously improve their environmental performance.
In the United States, an environmental site assessment is a report prepared for a real estate holding that identifies potential or existing environmental contamination liabilities. The analysis, often called an ESA , typically addresses both the underlying land as well as physical improvements to the property.
In a waste audit, waste is kept on site for a pre-determined period of time and then laid out on a plastic sheet and sorted to assess material types and waste flows. This data can be used to assess the effectiveness of sustainable improvements by carrying out a subsequent audit once solutions have been implemented.
In practice, most companies comply with the requirement to describe in detail the policies they apply, particularly in the social and environmental fields. [42] Due diligence policies and procedures relating to human rights and corruption also appear regularly in organisations' reports, but to a lesser extent than social and environmental policies.
Green accounting is a type of accounting that attempts to factor environmental costs into the financial results of operations. It has been argued that gross domestic product ignores the environment and therefore policymakers need a revised model that incorporates green accounting. [1]
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Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non-financial reporting or accounting) is the process of communicating the social and environmental effects of organizations' economic actions to particular interest groups within society and to ...