Environmental Issues

Control Objectives for Environmental Issues

(a) To provide an authorised and documented policy on environment issues

as a framework for responsibly conducting related business activities;
(b) To minimise the impact of the organisation's activities on the environment;
(c) To ensure that the organisation's products are environmentally friendly;
(d) To ensure that waste is minimised and properly disposed of;
(e) To avoid pollution and environmental contamination;
(f) To assess, on an ongoing basis, the environmental impacts of business
operations and define the requirements to be adhered to;
(g) To ensure that alternative and potentially environmentally friendly
processes and technologies are considered and implemented where justified;
(h) To either minimise or avoid the use of scarce materials and non-renewable
energy sources;
(i) To ensure that harmful or hazardous materials and waste products are
safely and responsibly transported and disposed of;
(j) To ensure that all environmental legislation and regulations are fully
complied with;
(k) To avoid adverse impacts upon the organisation's reputation and image;
and
(l) To ensure that environmental issues are subject to monitoring and
management.

Risk and Control Issues for Environmental Issues

1 Key Issues

1.1 Has an approved and documented Environment Policy been

established which defines the required approach for business operations?
1.2 What measures ensure that the principals of the Environmental
Policy are complied with, and how would non-compliance be promptly
detected?
1.3 Have production processes and other business activities been
assessed for their environmental impacts (and how is the necessary
corrective action evidenced)?
1.4 How does management ensure that all the relevant environmental
legislation and regulations are fully complied with, thus avoiding penalties
and adverse effects on the organisation's public image?
1.5 How can management be assured that all waste products are
correctly and safely treated, discharged or disposed of?
1.6 What measures prevent the pollution and contamination of the
environment?
1.7 Are the organisation's products assessed for "environmental
friendliness" (i.e. impact during production/use, potential to be recycled,
safe disposal at end of product life, restricted use of scarce resources, etc.)?
1.8 Have management actively considered alternative and less
environmentally harmful production/business processes?
1.9 Are measures in place which ensure that all environmental impacts
are identified, monitored and effectively managed (and what is the evidence
for this)?
1.10 Has management established a "recycling" policy and if so, how is
compliance confirmed?
1.11 Have the full costs of adopting an environmental approach to the
business been accurately identified, justified and authorised (and are they
subject to monitoring and review)?

2 Detailed Issues

2.1 Is the Environmental Policy supported by the commitment of senior

management and a suitable staff training/awareness programme?
2.2 Are all projects to reduce the impact of business activities on the
environment subject to a full feasibility and cost appraisal, before being
authorised?
2.3 Is the assessment of environmental impacts kept up-to-date in order that
management action is relevant and targeted?
2.4 Where required, have measurements of environmental impact (i.e. water
discharge, fume extraction, waste materials, etc.) been established (and are they
checked for accuracy)?
2.5 How can management be certain that they remain aware of all the relevant
environmental legislation and regulations?
2.6 Has a responsibility for environmental management been defined and
allocated?
2.7 What measures ensure that all waste products are identified, assessed for
their environmental impact, and appropriately treated/processed?
2.8 Are all discharges of waste products subject to monitoring and permitted
within the prevailing regulations (and how would non-compliance be detected)?
2.9 How can management be sure that all waste product treatment processes
are operating correctly and efficiently?
2.10 Would management be made aware of all accidental and unintentional
spillages of potentially harmful materials?
2.11 Are contingency plans and resources in place to effectively deal with the
likely range of environmental accidents?
2.12 How can management be assured that waste disposal sites and operators
are appropriately licensed to handle the specific by-products generated by the
organisation?
2.13 Whenever necessary, are management considering utilising alternatives to
either hazardous or scarce materials as a means of reducing the environmental
impacts?
2.14 Are the potential long-term environmental liabilities adequately assessed
for both newly acquired sites and those being disposed of?