ACTIVITY 3.3 Character profile of a typical and good ISO14001 environmental auditor Environmental Auditors (2015) had indicated that ISO 14001 Auditors should have personal attributes such as ethics, tact, and open-mindedness and be perceptive. They should also have an understanding of audit principles, procedures and techniques, as well as having gained experience through conducting audits. ISO 14001 Auditors should also know the subject matter they are auditing against and how this applies to the organisation. ISO 14001 Auditor should be able to plan and resources effectively, have good communication and leadership skills. Preferably ISO 14001 Environmental Auditors should complete environmental auditing training and have gained an appropriate …show more content…
Therefore by performing an environmental audit, it will help companies to know which problems the company could be facing. This will allow companies to create a competitive advantage if they understand where they stand with the environment (Hamand, n.d). Another benefit of the environmental auditing is that, it assist companies in provision of management decision support data, liability assurance, the creation of an additional measurement tool, better compliance management, an aid in educating the employees and tool for public relations and marketing (Hamand, n.d). EPA (2015) had indicate that environmental audit helps companies to have better compliance with regards to environmental legislation and it also assist companies not to have surprises as they will know compliance status as soon as possible ad not to discover it when too late. EAPA (2015) further indicated that environmental audit also assist companies to have fewer penalties and suits and assist them to have a better public image with local. community and regulators. Environmental auditing also assist in potential cost saving, increase information transfer, manage regulatory overload and also boost the role of an organisation/company (EPA, …show more content…
This is due to that the way that environmental audits are designed raises the question of who should be responsible to the cost of the collection and disclosure of environmental information. In addition the questions are raised on whether the company or the stakeholders in whose interest the information is collected should bear the cost or not.. Environmental audit is not good due to that it discloses environmental information to public and the environmental audit can also reveal violation of environmental rules that might affect the company financial or can have negative consequences for its corporate image Hamand (n.d). The audit also disrupts the company’s operation, although proper scheduling might mitigate risk. Environmental audit also increases the risk of liability if the response to the audit is insufficient or if the environmental audit reveals problems simultaneously, which can cause difficulties in setting priorities Hamand
A financial audit is an independent, objective evaluation of an organization 's financial reports and financial reporting processes. The primary purpose for financial audits is to give stakeholders reasonable assurance that financial statements are accurate and complete. Most internal audits are not adding value. One reason is that “ongoing compliance burdens and pressure to do more with less” is contributing to the decline in perceived internal audit value.
I can simply answer because I want to be a hero. In my opinion, an auditor is a dark knight that saves the world secretly and silently. An auditor has to commit to do his job professionally as well as ethically. As a matter of fact, there have been many corporate and accounting frauds, such as the WorldCom scandal in 2002 and the Madoff Ponzi scheme in 2008,
In the last years, Nuevo Casas Grandes, Chihuahua, has suffer a huge environmental impact. Decades before, this was smaller, but by the time has been passing, it has increased in an exaggerated way. This community has been affected with a lot of things like pollution, desertification, deforestation, etc. Air pollution has been a great impact on the planet, this has incremented due to the usage of cars. I think, to move, we should use bicycles, or walk, it’s a small town anyway, but the problem is that we like our lives easier.
Environmental analysis of Wal-Mart includes the external environment factors that may affect the performance of Wal-Mart. Typically external environment includes competitors of Wal-Mart, the advantages and disadvantages of these competitors, the way that Wal-Mart distinguishes itself from its competitors and macro-economic factors that affect the performance of Wal-Mart. Wal-Mart is one of the largest retail companies in the world with more than $ 400 billion annual sales, 4,100 branches in the United States and 3,500 stores outside the U.S. (“External And Internal Environmental Analysis Of Wal-Mart”). In the year of 2009, Wal-Mart became the highest-volume grocery store in America, obtaining a 21 percent share of the grocery marke and almost
Introduction This case study explores the acquisition of the Body Shop, which is one of the largest franchise cosmetics companies in the world, by L’Oreal. The main concentration of the case study aims at investigating the impact on business ethics and corporate social responsibility by the concentricity of the Body Shop and L’Oreal and how the general attitude and buying behaviour is distorted in the course of this acquisition. L‘Oreal being the big conglomerate in the cosmetics industry acquired the Body Shop International which is comparably small but having iconic brand of environmental and socially responsible concerns, on 17 March 2006, through a covenant of $1.2 billion. The combination of two brands in a newly formed conglomerate implies a combination of values, principles and associations that might affect a company’s appeal. The verity that L 'Oreal 's acquisition of the Body Shop provides plenty of potential growth opportunities is undeniable; nevertheless the question of how well the acquisition sits in the group of the world 's largest cosmetics company is another matter.
5 Businesses or organizations throughout the world exhibit their own audit controls as well as observe specific procedures. When addressing IT audit issues, a business such as Asplundh Tree Expert, Inc. are known for their efficient audit procedures and internal practices. IT audit process effectiveness happens when an organization or business is adhereing or responding to set procedures. An organization may conduct several diverse audits, but consequently regardless of the audit type used, an audit is done to ensure a business or organization are using all resources available to them and for their benefit. Diverse IT audit selection ensures that the company set and meet goals and objectives that have been laid down by the international standards
Toms shoes are made from environment-friendly materials like natural and organic vegan substance, including the packaging that is made from 80% recycled waste. Going further on the path of social corporate responsibility, the company can broaden the range of their products and services and explore additional sustainable materials to create their products. Internal Environmental Factors: Strengths 1. Mega Brands Inc. sells a wide range of products like puzzles, building blocks, construction sets, and activity craft-based games. Due to the variation in type of the products they sell, consumers have more options to choose from.
However, the corporate collapse of HIH Insurance in Australia has raised more questions than answers regarding the integrity of the accounting and auditing profession. The audit expectation gap is the difference between the actual performance of an auditor and what society thinks. According to the American Institute of Certified Public Accountants in 1992, the expectation gap is defined as the difference between what the public and financial users think audit responsibility is and what the auditors think their role is(?). The importance of professional scepticism is essential in enhancing the societal view on auditors. An auditor supplies the independence and objectivity to a financial report complementing the high expectations of third party users
SOCIAL RESPONSIBILITY As we defined above that social responsibility is to protect and enhance well-being of living things. Every organization is socially responsible to protect the environment and they can do there much which is legally required for the organizations. The very first social responsibility of every business is that to earn enough profit to meet his expenses. If the firm cannot earn profit no social need and social responsibility can be met by the firm the firm fails.
Sustainability is meeting the needs of the present without compromising the ability of future generations to meet their own needs. [ The Brundtland Commission, 1987:Our Common Future:Report of the World Commission on Environment and Development.(1987,August 4)|United Nations Documents NO.A/42/427 Retrieved March 10,2017, from http://www.un-documents.net/our-common-future.pdf](The Brundtland Commission, 1987) Sustainability development is to conducted and produce without depletion of natural resources for the next and the future generation, also need current society to maintain the non-regenerated energy resources, but still needs to satisfy the needs of the current mankind, is not about shut down everything and going back to the primitive communes
A Case Study on Polluter’s Dilemma I. Background/Point of View On a small plastic manufacturing, Jonica Gunson works as an environmental compliance manager. The company where she is working with is now facing a serious situation that needs to have a fast and decisive decision, decision whether to invest or not to invest money on new technology that will help decrease or as possible eliminate the level of toxic in the water which is flowing from the back of the factory up to lake. Though the company is compliant with the levels of emissions set by the Environmental Management board, the manager sees that environmental procedures for this specific toxic are sheathing behind logical evidence, particularly that there is a protest from a certain scientist that is publish in the newspaper.
They failed to avoid management errors which led to massive damage to the environment and caused harm to people. That 's why the board and its chairman should have
This essay will review different cases for and against Royal Dutch Shell position regarding environmental issues and human right. It will also attempt to determine whether Royal Dutch Shell positive impacts on society are enough to outweigh the society’s disgust at many of the company’s unethical actions and controversy. There are years of this, many companies and businesses did not pay attention to consequence of their action toward the environment. Several organisations whatever their size, small or large was found guilty of environmental pollution but nowadays many companies are becoming more concerned about environmental sustainability and the number of companies are still rising.
Review of Literature Environmental issues began to be discussed and debated only towards the end of the 20th century. Since then significant amount of literature has been penned down raising awareness about issues of pollution, deforestation, animal rights and several others however it has failed to result in major changes, ideas or even actions to save the environment. Several species of animals have become extinct; pollution level is at an all-time high, global warming is leading to severe climate changes all across the globe but these problems do not seem to alarm the decision makers. Leydier & Martin (2013) also states that, “despite the increasing expression of concern in political and media debates about issues such as climate change, pollution and threats to biodiversity, “political ecology” (operating at the confluence of scientific developments, political engagement and ethical debates) is still trying to find its bearings” (p.7). It is quite evident that environmental issues are not treated in equivalence to political, economic, social or even religious issues.
One of the foundations of sustainable development is efficient environmental management (UNEP 2002). However, balancing the needs of current generations without compromising the environment for future generations poses to be quite problematic. A number of environmental decision-making instruments have been developed in an attempt to ensure that development is sustainable. One of the most popular of these is environmental impact assessment (EIA). This essay will be based on the strengths and limitations of an Environmental Impact Assessment.