{"id":237,"date":"2019-03-11T09:48:05","date_gmt":"2019-03-11T09:48:05","guid":{"rendered":"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/?post_type=chapter&#038;p=237"},"modified":"2019-04-24T11:05:00","modified_gmt":"2019-04-24T11:05:00","slug":"environmental-auditing","status":"publish","type":"chapter","link":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/chapter\/environmental-auditing\/","title":{"rendered":"Environmental Auditing"},"content":{"raw":"<div><span style=\"float: right\"><a href=\"https:\/\/youtu.be\/0RZhK-lLp6E\" target=\"_blank\" rel=\"noopener\"><img src=\"http:\/\/epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/2018\/11\/download.png\" alt=\"epgp books\" width=\"75px\" height=\"75px;\" \/><\/a>\r\n<\/span><\/div>\r\n<div>\r\n\r\n&nbsp;\r\n\r\n<strong>1.\u00a0\u00a0<\/strong><strong>Introduction<\/strong>\r\n\r\n<strong>2.\u00a0\u00a0<\/strong><strong>Origin of Environmental Auditing<\/strong>\r\n\r\n<strong>3.\u00a0 \u00a0<\/strong><strong>Scope of Environmental Audit<\/strong><strong>\u00a0<\/strong>\r\n\r\n<strong>4.\u00a0 \u00a0<\/strong><strong>Objectives of Environmental Audit<\/strong>\r\n\r\n<strong>5.\u00a0\u00a0\u00a0<\/strong><strong>Methodology<\/strong>\r\n\r\n<strong>6.\u00a0\u00a0\u00a0<\/strong><strong>Approaches for Environmental Auditing<\/strong>\r\n\r\n<strong>7.\u00a0\u00a0\u00a0\u00a0<\/strong><strong>Environmental Auditing, Environment Impact Assessment and Environmental Review<\/strong>\r\n\r\n<strong>7.1\u00a0 Distinctions between an environmental review and an environmental audit<\/strong>\r\n\r\n<strong>8.\u00a0 \u00a0<\/strong><strong>Benefits of Environmental Audit<\/strong>\r\n\r\n<strong>9.\u00a0\u00a0\u00a0\u00a0<\/strong><strong>Environmental Audit Programme in India<\/strong>\r\n\r\n<strong>10.\u00a0\u00a0\u00a0<\/strong><strong>Ministry of Environment And Forests Notification<\/strong>\r\n\r\n<strong>11.\u00a0\u00a0\u00a0<\/strong><strong>Form V<\/strong>\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n\r\n<strong>1.\u00a0<\/strong><strong>Introduction<\/strong>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">Environmental auditing is an environmental management tool, which measure the impacts of industrial activities on the environment against set standards and criteria. Environmental auditing is a system of integrating the interests of industry and the environment (Fig 1).<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">The Confederation of British Industry [Negrei, 1999] defines \u201cenvironmental audit as the systematic examination of interactions between any economic and environmental operations\u201d. These include the effects of air emissions, water &amp; soil pollution on the neighboring areas, landscapes. It also tells about public perception of the company\u2019s activities by the local community. The environmental audit does not analyze all legal provisions, performing a strategic approach of the entity\u2019s activity.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">The International Chamber of Commerce in 1989 published a unanimously accepted definition, as \u201cenvironmental audit is a way of management consisting of a systematic, documented, periodical and objective evaluation of performance, of the management system and the proceedings drafted for environmental protection aiming at facilitating the control of practices with a possible impact on the environment and evaluating the respect of environmental policies, including the achievement of environmental aims\u201d [Meyronneinc, 1994].<\/p>\r\n&nbsp;\r\n\r\nIn nutshell, Environmental auditing is to\r\n<ul>\r\n \t<li>Investigate<\/li>\r\n \t<li>Understand<\/li>\r\n \t<li>Identify<\/li>\r\n<\/ul>\r\n&nbsp;\r\n<p style=\"text-align: justify\">Environmental audit helps to improve environment by the regulation or reduction of existing industrial\/human activities which harm the environment. An environmental audit report comprises the effects of organizations or industries on environment in a systematic and documented manner.<\/p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-241\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-119.png\" alt=\"\" width=\"730\" height=\"285\" \/>\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n\r\n<strong>2.\u00a0\u00a0<\/strong><strong>Origin of Environmental Auditing<\/strong>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">Environmental auditing originated from the United States in 1970s. The pollution caused by oil and chemical companies on that time was the reason behind the need of environmental auditing. In 1979, the US Environmental Protection Agency (EPA) first time issued a draft report and called to independent, certified third-party auditors\u201f to visit plants, collect samples, perform analyses and submit report to government authorities\u201d. This governmental auditing concept received significant attention and was strongly opposed by industry.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">In Europe, environmental auditing started due to the reflection of environmental hazards at large scale by chemical and petrochemical industries.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">The concept of environmental auditing have been widely accepted by the industries since 1980s as a common management tool in developed countries and is increasingly being applied in developing countries. The environmental auditing was a result of commitment of implementation of Agenda 21. Currently, several factors are responsible for increased awareness about environment audit:<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\"><strong>Industrial calamities: <\/strong>The several major industrial accidents such as the Bhopal gas tragedy, Chernobyl and Exxon-Valdez disasters have got significant attention which created need for environmental auditing under set corporate policies and standards. Environmental audit\u00a0<span style=\"font-size: 1em;text-align: initial\">reduces the risk of accidental environmental damages and protect environmental health and safety.<\/span><\/p>\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\"><strong>Public awareness: <\/strong>Public awareness is another major factor contributed to the need for environmental audit about environmental and safety issues.<\/p>\r\n&nbsp;\r\n\r\n<strong>3.\u00a0\u00a0<\/strong><strong>Scope of Environmental Audit<\/strong>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">The prime aim of audit is to analyze the performance of existing management system. It performs a fundamentally different role from the monitoring of environmental performance. Depending upon the scope, audits can address one issue or whole range of issues. The audit team size, time period and depth of investigation depend upon the scope of audit. If scope is greater, the size of audit team will be also be bigger with more time spent onsite as well as greater depth of investigation. The environmental auditing is applied not only to environmental, health and safety management in company\u2019s operations, but also to product safety, quality, management and to areas such as loss prevention. Table 1 shows the scope of environmental audit Environmental protection, Safety, Occupational Health and Product Safety.<\/p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-242\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-120.png\" alt=\"\" width=\"777\" height=\"405\" \/>\r\n\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-243\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-121.png\" alt=\"\" width=\"782\" height=\"346\" \/>\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n\r\n<strong>4.\u00a0\u00a0\u00a0<\/strong><strong>Objectives of Environmental Audit<\/strong>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">The extent of audit can vary from country to country and company to company depending on resources available and management\u2019s commitment to carry out an effective \u201cenvironmental audit\u201d. But the basic objectives of \u201cenvironmental audit\u201d are same all over the world as follows:<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">a.\u00a0 To determine the mass balance of various materials used and performance of various process\/ process equipment to identify usage of materials in excess than required,<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">b. To review the conversion and accordingly fix up norms for equipment\/operations performance and minimization of the waste.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">c.\u00a0 To identify the areas of water usage and wastewater generation and determine the characters of wastewater.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">d.\u00a0\u00a0 To determine the air emissions, their sources, quantities and characteristics.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">e.\u00a0\u00a0\u00a0 To determine the solid and hazardous wastes generated, their sources, quantities and characteristics.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">f.\u00a0\u00a0\u00a0\u00a0 The possibilities of waste minimization, recovery and recycling of wastes.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">g.\u00a0\u00a0\u00a0 To determine the performance of the existing waste treatment\/control systems so as to modify or install additional or alternative control equipment accordingly.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\"><span style=\"font-size: 1em;text-align: initial\">h. To determine the impact on surrounding environment (ground water, stream, residential area, agricultural area, sensitive zone etc.) due to the disposal of wastewater, air emissions and solid wastes from the industry and accordingly identify suitable preventable measures, if necessary.<\/span><\/p>\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">i. To verify compliance with the standards and conditions prescribed by different acts, notifications, amendments etc. and check the effectiveness of:<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify;padding-left: 30px\">i. Organizational set up of the industry for decision making and environmental managements with special reference to their \u201ctechnical\u201d view point, \u201cattitudinal\u201d view point and training.<\/p>\r\n<p style=\"text-align: justify\">ii.\u00a0\u00a0 Environmental policy of the company<\/p>\r\n&nbsp;\r\n\r\n<strong>5. Methodology<\/strong>\r\n\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-244\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-122.png\" alt=\"\" width=\"649\" height=\"542\" \/>\r\n\r\n<img class=\"aligncenter size-full wp-image-245\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-123.png\" alt=\"\" width=\"644\" height=\"180\" \/>\r\n\r\n&nbsp;\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n\r\n<strong>6. Approaches for Environmental Auditing<\/strong>\r\n\r\n&nbsp;\r\n\r\nEnvironmental auditing essentiality consists of three main phases\r\n\r\n&nbsp;\r\n\r\n(i). Pre-Audit Activities\r\n\r\n(ii). On-Site Activities\r\n\r\n(iii). Post-Audit Activities\r\n\r\n&nbsp;\r\n\r\n<strong>(i). Pre-Audit Activities<\/strong>:\r\n<ul>\r\n \t<li>Full of management promises<\/li>\r\n \t<li>Set overall goals, objectives, scope and priorities<\/li>\r\n \t<li>Select team to ensure objectivity and professional competence<\/li>\r\n<\/ul>\r\n&nbsp;\r\n<p style=\"text-align: justify\">An environmental audit programme cannot be successful without the clear commitment of the management. The programme should be initiated by the management and must provide all the resources necessary for the programme. The plant personnel should be directed to provide access and to cooperate with the authors during their work. The management should also have explicit commitment to follow-up audit findings and correct the irregularities that the audit will uncover. Once the objective of the audit is finalized, preliminary information about the industry should be obtained through a questionnaire. The information includes:<\/p>\r\n&nbsp;\r\n\r\na. Location of the plant and the surrounding land uses\r\n\r\nb. Climate conditions\r\n\r\nc. Product (s) manufactured\r\n\r\n<span style=\"font-size: 1em;text-align: initial\">d. Raw Materials<\/span>\r\n\r\n<span style=\"text-align: initial;font-size: 1em\">e. Details about the manufacturing process<\/span>\r\n\r\n<span style=\"text-align: initial;font-size: 1em\">f. Details about the water utilization<\/span>\r\n\r\n<span style=\"text-align: initial;font-size: 1em\">g. Waste water generation and disposal<\/span>\r\n\r\n<span style=\"text-align: initial;font-size: 1em\">h. Gaseous\/air emissions<\/span>\r\n\r\n<span style=\"text-align: initial;font-size: 1em\">i. Waste generation<\/span>\r\n\r\n<span style=\"text-align: initial;font-size: 1em\">j. Hazardous waste generation<\/span>\r\n\r\n<span style=\"text-align: initial;font-size: 1em\">k. Organizational setup of the company<\/span>\r\n\r\n<span style=\"text-align: initial;font-size: 1em\">l. Polices of the company with respect to environmental management<\/span>\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">The data so obtained helps in identifying the areas of the concern and thus in the selection of members of the audit team. The team members should be selected carefully and might include corporate staff, operating staff and even experts from the outside. The audit team should have knowledge in environmental regulations, in plant operations and processes, pollution control technologies but should essentiality be independent.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">Once the audit team is constituted, the objective of the audit should be formalized and specific tasks should be assigned to each member. The team should ensure that their visits to the plant should not be treated as raids by the staff. The staff should not feel that the audit would unearth the problems and hence they would be the targets of criticism by the management.<\/p>\r\n&nbsp;\r\n\r\n<strong>(ii). On-site activities:<\/strong>\r\n\r\n&nbsp;\r\n<ul>\r\n \t<li>Well defined protocols or checklists<\/li>\r\n \t<li>Review of documents and previous records<\/li>\r\n \t<li>Review of policies &amp; plans<\/li>\r\n \t<li>Interviews<\/li>\r\n \t<li>Site inspection<\/li>\r\n<\/ul>\r\n&nbsp;\r\n<p style=\"text-align: justify\">On-site activities include reviewing documents maintained at the plant, to interview the operating staff, identifying waste generation and waste flow line, evaluating performance of the pollution control equipments etc. in the plant, to interview the operating staff, identifying waste flow line, evaluating performance of the pollution control equipments etc. in the Plant. Once, the audit team is familiar with the manufacturing process, layout of the plant and process operations and possible impact on the environment, the team should work out the material balance in each unit operation. From the material balance, the sources and quantities of generation of generation of wastewater, gaseous emissions and solid wastes should wastes should be identified. Locations of possible leakages, spills and overflows should also be identified.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\"><span style=\"text-align: initial;font-size: 1em\">Parameters to be analyzed for pollution control can be determined from the material balance. Not, only the effluent and emissions, but also the ground water, ambient air as well as other surface water in the vicinity and agricultural land should also be monitored to determine the impact due to the industry. In any event, the audit team should collect the samples of their own and should not depend upon the industry to do it. Subsequently a draft report should be prepared which should include:<\/span><\/p>\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n\r\na. Material balance in each unit operation\r\n\r\nb. Identification of locations generating the wastes\r\n\r\nc. Analysis of various samples\r\n\r\nd. Field observations\r\n\r\ne. Findings and possible recommendations\r\n\r\n&nbsp;\r\n\r\n<strong>(iii). Post-audit activities:<\/strong>\r\n<ul>\r\n \t<li>Evaluation of findings<\/li>\r\n \t<li>Reporting with recommendations<\/li>\r\n \t<li>preparation of an action plan<\/li>\r\n \t<li>Follow-up<\/li>\r\n<\/ul>\r\n<\/div>\r\n<div>\r\n<p style=\"text-align: justify\">The mass balance of the materials in each process should be compared with the stoichiometric requirements and the excess usage of the materials are to be brought to the notice of the management and a norms should be fixed for performance in each unit. Similarly the data in regard to the performance of pollution control equipments should be analyzed and reasons if any of the failure should be identified. Suggestions in regard to the segregation, neutralization, equalization, detoxification etc. might also be given to achieve the desired pollution control.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">Finally, all the aspects as discussed above are to be documented and compiled, along with recommendations, in a formal \u201cFinal Report\u201d. The recommendations might include measures for best practicable environmental management, annualized capital cost of the pollution control measures and their operating cost and action plans with time frame and priorities there in. Action plan should be developed by the management after the submission of the Final Audit Report. The management should ensure implementation of the recommendations of the audit.<\/p>\r\n&nbsp;\r\n\r\n<strong>7.\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Environmental Auditing, Environment Impact Assessment and Environmental Review<\/strong>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">Environmental auditing should not be confused with environmental impact assessment (EIA). However, both are environmental management tools and share some similar terminology, like impact, effect and significant. But both have differences between them.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">Environmental impact assessment acts as an anticipatory tool and action takes place before starting of project (<em>ex ante<\/em>). EIA attempts to predict the impacts of projects on the environment for future action to sustainable development. Environmental auditing is carried out whenever development is already in progress. It is used to check current existing practices and assessing the current environmental effects (<em>ex post<\/em>). Environmental auditing therefore provides a 'snap-shot' of looking at what is happening at that point in time in an organization.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">Environmental auditing covers a variety of management practices, which are used to evaluate an environmental performance of company. Environmental auditing refers to strict checking systems and procedures against set standards or regulations, whenever used to cover the\u00a0<span style=\"font-size: 1em;text-align: initial\">gathering and evaluation of any data with an environmental review. The difference between\u00a0<\/span><span style=\"text-align: initial;font-size: 1em\">environmental relevance, an environmental audit\u00a0<\/span><span style=\"text-align: initial;font-size: 1em\">termed\u00a0<\/span><span style=\"text-align: initial;font-size: 1em\">and\u00a0\u00a0\u00a0 an\u00a0<\/span><span style=\"font-size: 1em;text-align: initial\">environmental review has given in Table 2.<\/span><\/p>\r\n\r\n<\/div>\r\n<div>\r\n\r\n<strong>7.1. Distinctions between an environmental review and an environmental audit<\/strong>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">The term 'audit', comes from the financial sector termed as financial audits similar to environmental audits. The difference between are highlighted in the Table 3:<\/p>\r\n&nbsp;\r\n\r\n<img class=\"aligncenter size-full wp-image-246\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-124.png\" alt=\"\" width=\"564\" height=\"530\" \/>\r\n\r\n<img class=\"aligncenter size-full wp-image-247\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-125.png\" alt=\"\" width=\"567\" height=\"181\" \/>\r\n\r\n<img class=\"aligncenter size-full wp-image-248\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-126.png\" alt=\"\" width=\"573\" height=\"502\" \/>\r\n\r\n<img class=\"aligncenter size-full wp-image-249\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-127.png\" alt=\"\" width=\"541\" height=\"230\" \/>\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n\r\n<strong>8. Benefits of Environmental Audit<\/strong>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">If environmental auditing is implemented in a constructive way, there are many benefits that can be derived from it. Some of the benefits are:<\/p>\r\n\r\n<ul>\r\n \t<li>To safeguard the environment and natural resources used in the plant\/project<\/li>\r\n \t<li>To verify compliance with domestic and international environment laws<\/li>\r\n \t<li>Address current or potential future problems that may arise during the course of action<\/li>\r\n \t<li style=\"text-align: justify\">Assess training programs and provide data to assist In training to poor people\u2019s skill development initiatives<\/li>\r\n \t<li style=\"text-align: justify\">Enable companies to build on good environmental performance, give due credit where appropriate and highlight deficiencies<\/li>\r\n \t<li style=\"text-align: justify\">Identify potential cost savings from waste minimization and other activities<\/li>\r\n \t<li style=\"text-align: justify\">Facilitate exchange and comparison of information between different plants or subsidiary companies of the parent company<\/li>\r\n \t<li style=\"text-align: justify\">Demonstrate company\u2019s commitment to environmental protection to employees, the public and the authorities<\/li>\r\n<\/ul>\r\n<\/div>\r\n<ol start=\"9\">\r\n \t<li><strong> Environmental Audit Programme in India<\/strong><\/li>\r\n<\/ol>\r\n&nbsp;\r\n<p style=\"text-align: justify\"><strong>INDIA <\/strong>was the first country in the world to implement environmental audit as mandatory process. In India, the concept of environmental auditing came under discussion in the beginning of the 1990s. This process was made reality by gazette notification on 13 March 1992 by Govt. of India. This notification made the submission of environmental audit reports mandatory. Comptroller and Auditor General (CAG) of India (Supreme Audit Institution (SAI)) is the constitutional authority in this regard, which examines government expenditure and revenues. The CAG of India derives his mandate from Articles 148 to 151 of the Indian Constitution. The audit conducted by CAG is broadly classified into three categories:<\/p>\r\n\r\n<div>\r\n\r\n&nbsp;\r\n\r\n\u00d8\u00a0\u00a0 Financial,\r\n\r\n\u00d8\u00a0\u00a0 Compliance\r\n\r\n\u00d8\u00a0\u00a0 Performance Audit.\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">The gazette notification of Ministry of Environment and Forests dated 13th March 1992 is attached herewith as Appendix-1.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">This laid down broad guidelines to enable SAI India\u2019s auditors to examine whether the auditee institutions gave due regard to the efforts of promulgating sustainability development and environmental concerns, where warranted. SAI India has designated the office of the Principal Director of Audit (Scientific Departments) as the nodal office for Environmental Audit. This office exclusively undertakes environmental audits of central government. To impart training to officers and staff of SAI India on environmental auditing, a Regional Training Institute in Mumbai has been designated as the nodal training center. In last 25 years, SAI India has conducted more than 100 specialised environmental audits. The audits can be divided into five categories \u2014(i) Air issues (ii) Water issues (iii) Waste (iv) Biodiversity (v) Environment Management System.<\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">In India, submission of an environmental statement by 30th September for the previous financial year by polluting units seeking consent under following acts\/rules has been made mandatory through a Gazette Notification issued under the Environmental (Protection) Act, 1986.<\/p>\r\n&nbsp;\r\n\r\ni) the Water (Prevention and Control of Pollution) Act, 1974\r\n\r\nii)\u00a0 And\/or the Air (Prevention and Control of Pollution) Act, 1981\r\n<p style=\"text-align: justify\"><span style=\"font-size: 1em;text-align: initial\">iii) And\/or the authorization under the Hazardous Wastes (Management and Handling) Rules, 1989 to the concerned State Pollution Boards<\/span><\/p>\r\n\r\n<\/div>\r\n<div>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">If the polluting unit fails to comply with the rules, it may invite punishment with imprisonment for a term which may extend to five years or with fine which may extend to one lakh rupees or both. The form V to be used by the industries for environment auditing is reproduced in Appendix 1.<\/p>\r\n&nbsp;\r\n\r\n<\/div>\r\n<div>\r\n<p style=\"text-align: right\"><strong>Appendix-1<\/strong><\/p>\r\n<p style=\"text-align: center\"><strong>MINISTRY OF ENVIRONMENT AND FORESTS<\/strong><\/p>\r\n<p style=\"text-align: center\"><strong>NOTIFICATION<\/strong><\/p>\r\n<p style=\"text-align: center\"><strong>New Delhi, the 13<\/strong><strong>th<\/strong><strong> March, 1992<\/strong><\/p>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\"><strong>G.S.R.329 (E)- <\/strong>In exercise of the powers conferred by sections 6 and 25 of the Environment (Protection) Act, 1986 (29 of 1986), the Central Government hereby makes the following rules further to amend the Environment (Protection) Rules, 1986, namely: -<\/p>\r\n&nbsp;\r\n\r\n(1)\u00a0\u00a0 These rules may be called the Environment (Protection) Third Amendment Rules, 2005.\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\">(2)\u00a0\u00a0\u00a0 They shall come into force on the date of their publication in the Official Gazette or otherwise as mentioned.<\/p>\r\n&nbsp;\r\n\r\n<strong>1. In the Environment (Protection) Rules, 1986<\/strong>\r\n\r\n&nbsp;\r\n<p style=\"text-align: justify\"><strong>(a)\u00a0 <\/strong><strong>After rule 13, the following rule shall be inserted, namely: Submission of environmental audit report.<\/strong><\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\">Every person carrying on an industry, operation or process requiring consent under Section 25 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) or under section 21 of the Air (Prevention and Control of Pollution) Act, 1981 (14 of 1981) or both or authorization under the Hazardous Wastes (Management and Handling) Rules, 1989 issued under the Environment (Protection) Act, 1986 (29 of 1986) shall submit an environmental audit report for the financial year ending the 31st March in Form V to the concerned State Pollution Control Board on or before the [thirtieth day of September] every year, beginning 1993.<\/p>\r\n&nbsp;\r\n\r\n<strong>(b) In appendix \u2018A\u2019 after Form IV the form -V shall be inserted:<\/strong>\r\n\r\n&nbsp;\r\n\r\n<\/div>\r\n<div>\r\n<p style=\"text-align: center\"><strong>FORM \u2013 V<\/strong><\/p>\r\n<p style=\"text-align: center\"><strong>(See rule 14)<\/strong><\/p>\r\n<p style=\"text-align: center\"><strong>Environmental Audit Report for the Financial year ending the 31<\/strong><strong>st<\/strong><strong> March \u2026\u2026..<\/strong><\/p>\r\n<p style=\"text-align: center\"><strong>PART \u2013 A<\/strong><\/p>\r\n&nbsp;\r\n\r\nI. Name &amp; address of the owner\/ occupier of the industry, operation or process.\r\n\r\nII.\u00a0 Industry category Primary (STC Code), Secondary (STC Code)\r\n\r\nIII.Production Capacity- Units\r\n\r\nIV. Year of establishment\r\n\r\nV.\u00a0 \u00a0Date of last environmental statement\r\n\r\n&nbsp;\r\n<p style=\"text-align: center\"><strong>PART \u2013 B<\/strong><\/p>\r\n<p style=\"text-align: center\"><strong>(Water and Raw Material Consumption)<\/strong><\/p>\r\n<p style=\"text-align: center\"><strong>(i)\u00a0\u00a0 <\/strong><strong>Water Consumption m<\/strong><sup><strong>3<\/strong><\/sup><strong>\/day<\/strong><\/p>\r\n<strong>\u00a0<\/strong>\r\n\r\n<strong>Process<\/strong>\r\n\r\n<img class=\"aligncenter size-full wp-image-250\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-128.png\" alt=\"\" width=\"694\" height=\"306\" \/>\r\n\r\n<strong>(ii) Raw Material Consumption<\/strong>\r\n\r\n<img class=\"aligncenter size-full wp-image-251\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-129.png\" alt=\"\" width=\"678\" height=\"625\" \/>\r\n\r\n<img class=\"aligncenter size-full wp-image-252\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-130.png\" alt=\"\" width=\"712\" height=\"386\" \/>\r\n\r\n<img class=\"aligncenter size-full wp-image-253\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-131.png\" alt=\"\" width=\"682\" height=\"341\" \/>\r\n\r\n&nbsp;\r\n<p style=\"text-align: center\"><strong>PART \u2013 F<\/strong><\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\"><strong>Please specify the characteristics (in terms of concentration and quantum) of Hazardous as well as solid wastes and indicate disposal practice adopted for both these categories of wastes.<\/strong><\/p>\r\n&nbsp;\r\n<p style=\"text-align: center\"><strong>PART \u2013 G<\/strong><\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\"><strong>Impact of pollution control measures on conservation of natural resources and consequently on the cost of production<\/strong><\/p>\r\n&nbsp;\r\n<p style=\"text-align: center\"><strong>PART \u2013 H<\/strong><\/p>\r\n&nbsp;\r\n<p style=\"text-align: justify\"><strong>Additional investment proposal for environmental protection including abatement of pollution<\/strong><\/p>\r\n\r\n<\/div>\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td><strong>you can view video on  Environmental Auditing<\/strong><\/td>\r\n<td><a href=\"https:\/\/youtu.be\/0RZhK-lLp6E\" target=\"_blank\" rel=\"noopener\"><img class=\"alignnone wp-image-120\" src=\"http:\/\/epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/2018\/11\/download.png\" alt=\"\" width=\"36\" height=\"36\" \/><\/a><\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>","rendered":"<div><span style=\"float: right\"><a href=\"https:\/\/youtu.be\/0RZhK-lLp6E\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"http:\/\/epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/2018\/11\/download.png\" alt=\"epgp books\" width=\"75px\" height=\"75px;\" \/><\/a><br \/>\n<\/span><\/div>\n<div>\n<p>&nbsp;<\/p>\n<p><strong>1.\u00a0\u00a0<\/strong><strong>Introduction<\/strong><\/p>\n<p><strong>2.\u00a0\u00a0<\/strong><strong>Origin of Environmental Auditing<\/strong><\/p>\n<p><strong>3.\u00a0 \u00a0<\/strong><strong>Scope of Environmental Audit<\/strong><strong>\u00a0<\/strong><\/p>\n<p><strong>4.\u00a0 \u00a0<\/strong><strong>Objectives of Environmental Audit<\/strong><\/p>\n<p><strong>5.\u00a0\u00a0\u00a0<\/strong><strong>Methodology<\/strong><\/p>\n<p><strong>6.\u00a0\u00a0\u00a0<\/strong><strong>Approaches for Environmental Auditing<\/strong><\/p>\n<p><strong>7.\u00a0\u00a0\u00a0\u00a0<\/strong><strong>Environmental Auditing, Environment Impact Assessment and Environmental Review<\/strong><\/p>\n<p><strong>7.1\u00a0 Distinctions between an environmental review and an environmental audit<\/strong><\/p>\n<p><strong>8.\u00a0 \u00a0<\/strong><strong>Benefits of Environmental Audit<\/strong><\/p>\n<p><strong>9.\u00a0\u00a0\u00a0\u00a0<\/strong><strong>Environmental Audit Programme in India<\/strong><\/p>\n<p><strong>10.\u00a0\u00a0\u00a0<\/strong><strong>Ministry of Environment And Forests Notification<\/strong><\/p>\n<p><strong>11.\u00a0\u00a0\u00a0<\/strong><strong>Form V<\/strong><\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p><strong>1.\u00a0<\/strong><strong>Introduction<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">Environmental auditing is an environmental management tool, which measure the impacts of industrial activities on the environment against set standards and criteria. Environmental auditing is a system of integrating the interests of industry and the environment (Fig 1).<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">The Confederation of British Industry [Negrei, 1999] defines \u201cenvironmental audit as the systematic examination of interactions between any economic and environmental operations\u201d. These include the effects of air emissions, water &amp; soil pollution on the neighboring areas, landscapes. It also tells about public perception of the company\u2019s activities by the local community. The environmental audit does not analyze all legal provisions, performing a strategic approach of the entity\u2019s activity.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">The International Chamber of Commerce in 1989 published a unanimously accepted definition, as \u201cenvironmental audit is a way of management consisting of a systematic, documented, periodical and objective evaluation of performance, of the management system and the proceedings drafted for environmental protection aiming at facilitating the control of practices with a possible impact on the environment and evaluating the respect of environmental policies, including the achievement of environmental aims\u201d [Meyronneinc, 1994].<\/p>\n<p>&nbsp;<\/p>\n<p>In nutshell, Environmental auditing is to<\/p>\n<ul>\n<li>Investigate<\/li>\n<li>Understand<\/li>\n<li>Identify<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">Environmental audit helps to improve environment by the regulation or reduction of existing industrial\/human activities which harm the environment. An environmental audit report comprises the effects of organizations or industries on environment in a systematic and documented manner.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-241\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-119.png\" alt=\"\" width=\"730\" height=\"285\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-119.png 730w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-119-300x117.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-119-65x25.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-119-225x88.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-119-350x137.png 350w\" sizes=\"auto, (max-width: 730px) 100vw, 730px\" \/><\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p><strong>2.\u00a0\u00a0<\/strong><strong>Origin of Environmental Auditing<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">Environmental auditing originated from the United States in 1970s. The pollution caused by oil and chemical companies on that time was the reason behind the need of environmental auditing. In 1979, the US Environmental Protection Agency (EPA) first time issued a draft report and called to independent, certified third-party auditors\u201f to visit plants, collect samples, perform analyses and submit report to government authorities\u201d. This governmental auditing concept received significant attention and was strongly opposed by industry.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">In Europe, environmental auditing started due to the reflection of environmental hazards at large scale by chemical and petrochemical industries.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">The concept of environmental auditing have been widely accepted by the industries since 1980s as a common management tool in developed countries and is increasingly being applied in developing countries. The environmental auditing was a result of commitment of implementation of Agenda 21. Currently, several factors are responsible for increased awareness about environment audit:<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><strong>Industrial calamities: <\/strong>The several major industrial accidents such as the Bhopal gas tragedy, Chernobyl and Exxon-Valdez disasters have got significant attention which created need for environmental auditing under set corporate policies and standards. Environmental audit\u00a0<span style=\"font-size: 1em;text-align: initial\">reduces the risk of accidental environmental damages and protect environmental health and safety.<\/span><\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><strong>Public awareness: <\/strong>Public awareness is another major factor contributed to the need for environmental audit about environmental and safety issues.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>3.\u00a0\u00a0<\/strong><strong>Scope of Environmental Audit<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">The prime aim of audit is to analyze the performance of existing management system. It performs a fundamentally different role from the monitoring of environmental performance. Depending upon the scope, audits can address one issue or whole range of issues. The audit team size, time period and depth of investigation depend upon the scope of audit. If scope is greater, the size of audit team will be also be bigger with more time spent onsite as well as greater depth of investigation. The environmental auditing is applied not only to environmental, health and safety management in company\u2019s operations, but also to product safety, quality, management and to areas such as loss prevention. Table 1 shows the scope of environmental audit Environmental protection, Safety, Occupational Health and Product Safety.<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-242\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-120.png\" alt=\"\" width=\"777\" height=\"405\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-120.png 777w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-120-300x156.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-120-768x400.png 768w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-120-65x34.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-120-225x117.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-120-350x182.png 350w\" sizes=\"auto, (max-width: 777px) 100vw, 777px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-243\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-121.png\" alt=\"\" width=\"782\" height=\"346\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-121.png 782w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-121-300x133.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-121-768x340.png 768w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-121-65x29.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-121-225x100.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-121-350x155.png 350w\" sizes=\"auto, (max-width: 782px) 100vw, 782px\" \/><\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p><strong>4.\u00a0\u00a0\u00a0<\/strong><strong>Objectives of Environmental Audit<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">The extent of audit can vary from country to country and company to company depending on resources available and management\u2019s commitment to carry out an effective \u201cenvironmental audit\u201d. But the basic objectives of \u201cenvironmental audit\u201d are same all over the world as follows:<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">a.\u00a0 To determine the mass balance of various materials used and performance of various process\/ process equipment to identify usage of materials in excess than required,<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">b. To review the conversion and accordingly fix up norms for equipment\/operations performance and minimization of the waste.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">c.\u00a0 To identify the areas of water usage and wastewater generation and determine the characters of wastewater.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">d.\u00a0\u00a0 To determine the air emissions, their sources, quantities and characteristics.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">e.\u00a0\u00a0\u00a0 To determine the solid and hazardous wastes generated, their sources, quantities and characteristics.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">f.\u00a0\u00a0\u00a0\u00a0 The possibilities of waste minimization, recovery and recycling of wastes.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">g.\u00a0\u00a0\u00a0 To determine the performance of the existing waste treatment\/control systems so as to modify or install additional or alternative control equipment accordingly.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: 1em;text-align: initial\">h. To determine the impact on surrounding environment (ground water, stream, residential area, agricultural area, sensitive zone etc.) due to the disposal of wastewater, air emissions and solid wastes from the industry and accordingly identify suitable preventable measures, if necessary.<\/span><\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">i. To verify compliance with the standards and conditions prescribed by different acts, notifications, amendments etc. and check the effectiveness of:<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;padding-left: 30px\">i. Organizational set up of the industry for decision making and environmental managements with special reference to their \u201ctechnical\u201d view point, \u201cattitudinal\u201d view point and training.<\/p>\n<p style=\"text-align: justify\">ii.\u00a0\u00a0 Environmental policy of the company<\/p>\n<p>&nbsp;<\/p>\n<p><strong>5. Methodology<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-244\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-122.png\" alt=\"\" width=\"649\" height=\"542\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-122.png 649w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-122-300x251.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-122-65x54.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-122-225x188.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-122-350x292.png 350w\" sizes=\"auto, (max-width: 649px) 100vw, 649px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-245\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-123.png\" alt=\"\" width=\"644\" height=\"180\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-123.png 644w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-123-300x84.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-123-65x18.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-123-225x63.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-123-350x98.png 350w\" sizes=\"auto, (max-width: 644px) 100vw, 644px\" \/><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p><strong>6. Approaches for Environmental Auditing<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Environmental auditing essentiality consists of three main phases<\/p>\n<p>&nbsp;<\/p>\n<p>(i). Pre-Audit Activities<\/p>\n<p>(ii). On-Site Activities<\/p>\n<p>(iii). Post-Audit Activities<\/p>\n<p>&nbsp;<\/p>\n<p><strong>(i). Pre-Audit Activities<\/strong>:<\/p>\n<ul>\n<li>Full of management promises<\/li>\n<li>Set overall goals, objectives, scope and priorities<\/li>\n<li>Select team to ensure objectivity and professional competence<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">An environmental audit programme cannot be successful without the clear commitment of the management. The programme should be initiated by the management and must provide all the resources necessary for the programme. The plant personnel should be directed to provide access and to cooperate with the authors during their work. The management should also have explicit commitment to follow-up audit findings and correct the irregularities that the audit will uncover. Once the objective of the audit is finalized, preliminary information about the industry should be obtained through a questionnaire. The information includes:<\/p>\n<p>&nbsp;<\/p>\n<p>a. Location of the plant and the surrounding land uses<\/p>\n<p>b. Climate conditions<\/p>\n<p>c. Product (s) manufactured<\/p>\n<p><span style=\"font-size: 1em;text-align: initial\">d. Raw Materials<\/span><\/p>\n<p><span style=\"text-align: initial;font-size: 1em\">e. Details about the manufacturing process<\/span><\/p>\n<p><span style=\"text-align: initial;font-size: 1em\">f. Details about the water utilization<\/span><\/p>\n<p><span style=\"text-align: initial;font-size: 1em\">g. Waste water generation and disposal<\/span><\/p>\n<p><span style=\"text-align: initial;font-size: 1em\">h. Gaseous\/air emissions<\/span><\/p>\n<p><span style=\"text-align: initial;font-size: 1em\">i. Waste generation<\/span><\/p>\n<p><span style=\"text-align: initial;font-size: 1em\">j. Hazardous waste generation<\/span><\/p>\n<p><span style=\"text-align: initial;font-size: 1em\">k. Organizational setup of the company<\/span><\/p>\n<p><span style=\"text-align: initial;font-size: 1em\">l. Polices of the company with respect to environmental management<\/span><\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">The data so obtained helps in identifying the areas of the concern and thus in the selection of members of the audit team. The team members should be selected carefully and might include corporate staff, operating staff and even experts from the outside. The audit team should have knowledge in environmental regulations, in plant operations and processes, pollution control technologies but should essentiality be independent.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">Once the audit team is constituted, the objective of the audit should be formalized and specific tasks should be assigned to each member. The team should ensure that their visits to the plant should not be treated as raids by the staff. The staff should not feel that the audit would unearth the problems and hence they would be the targets of criticism by the management.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>(ii). On-site activities:<\/strong><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Well defined protocols or checklists<\/li>\n<li>Review of documents and previous records<\/li>\n<li>Review of policies &amp; plans<\/li>\n<li>Interviews<\/li>\n<li>Site inspection<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">On-site activities include reviewing documents maintained at the plant, to interview the operating staff, identifying waste generation and waste flow line, evaluating performance of the pollution control equipments etc. in the plant, to interview the operating staff, identifying waste flow line, evaluating performance of the pollution control equipments etc. in the Plant. Once, the audit team is familiar with the manufacturing process, layout of the plant and process operations and possible impact on the environment, the team should work out the material balance in each unit operation. From the material balance, the sources and quantities of generation of generation of wastewater, gaseous emissions and solid wastes should wastes should be identified. Locations of possible leakages, spills and overflows should also be identified.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><span style=\"text-align: initial;font-size: 1em\">Parameters to be analyzed for pollution control can be determined from the material balance. Not, only the effluent and emissions, but also the ground water, ambient air as well as other surface water in the vicinity and agricultural land should also be monitored to determine the impact due to the industry. In any event, the audit team should collect the samples of their own and should not depend upon the industry to do it. Subsequently a draft report should be prepared which should include:<\/span><\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p>a. Material balance in each unit operation<\/p>\n<p>b. Identification of locations generating the wastes<\/p>\n<p>c. Analysis of various samples<\/p>\n<p>d. Field observations<\/p>\n<p>e. Findings and possible recommendations<\/p>\n<p>&nbsp;<\/p>\n<p><strong>(iii). Post-audit activities:<\/strong><\/p>\n<ul>\n<li>Evaluation of findings<\/li>\n<li>Reporting with recommendations<\/li>\n<li>preparation of an action plan<\/li>\n<li>Follow-up<\/li>\n<\/ul>\n<\/div>\n<div>\n<p style=\"text-align: justify\">The mass balance of the materials in each process should be compared with the stoichiometric requirements and the excess usage of the materials are to be brought to the notice of the management and a norms should be fixed for performance in each unit. Similarly the data in regard to the performance of pollution control equipments should be analyzed and reasons if any of the failure should be identified. Suggestions in regard to the segregation, neutralization, equalization, detoxification etc. might also be given to achieve the desired pollution control.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">Finally, all the aspects as discussed above are to be documented and compiled, along with recommendations, in a formal \u201cFinal Report\u201d. The recommendations might include measures for best practicable environmental management, annualized capital cost of the pollution control measures and their operating cost and action plans with time frame and priorities there in. Action plan should be developed by the management after the submission of the Final Audit Report. The management should ensure implementation of the recommendations of the audit.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>7.\u00a0\u00a0\u00a0\u00a0 <\/strong><strong>Environmental Auditing, Environment Impact Assessment and Environmental Review<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">Environmental auditing should not be confused with environmental impact assessment (EIA). However, both are environmental management tools and share some similar terminology, like impact, effect and significant. But both have differences between them.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">Environmental impact assessment acts as an anticipatory tool and action takes place before starting of project (<em>ex ante<\/em>). EIA attempts to predict the impacts of projects on the environment for future action to sustainable development. Environmental auditing is carried out whenever development is already in progress. It is used to check current existing practices and assessing the current environmental effects (<em>ex post<\/em>). Environmental auditing therefore provides a &#8216;snap-shot&#8217; of looking at what is happening at that point in time in an organization.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">Environmental auditing covers a variety of management practices, which are used to evaluate an environmental performance of company. Environmental auditing refers to strict checking systems and procedures against set standards or regulations, whenever used to cover the\u00a0<span style=\"font-size: 1em;text-align: initial\">gathering and evaluation of any data with an environmental review. The difference between\u00a0<\/span><span style=\"text-align: initial;font-size: 1em\">environmental relevance, an environmental audit\u00a0<\/span><span style=\"text-align: initial;font-size: 1em\">termed\u00a0<\/span><span style=\"text-align: initial;font-size: 1em\">and\u00a0\u00a0\u00a0 an\u00a0<\/span><span style=\"font-size: 1em;text-align: initial\">environmental review has given in Table 2.<\/span><\/p>\n<\/div>\n<div>\n<p><strong>7.1. Distinctions between an environmental review and an environmental audit<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">The term &#8216;audit&#8217;, comes from the financial sector termed as financial audits similar to environmental audits. The difference between are highlighted in the Table 3:<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-246\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-124.png\" alt=\"\" width=\"564\" height=\"530\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-124.png 564w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-124-300x282.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-124-65x61.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-124-225x211.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-124-350x329.png 350w\" sizes=\"auto, (max-width: 564px) 100vw, 564px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-247\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-125.png\" alt=\"\" width=\"567\" height=\"181\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-125.png 567w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-125-300x96.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-125-65x21.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-125-225x72.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-125-350x112.png 350w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-248\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-126.png\" alt=\"\" width=\"573\" height=\"502\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-126.png 573w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-126-300x263.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-126-65x57.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-126-225x197.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-126-350x307.png 350w\" sizes=\"auto, (max-width: 573px) 100vw, 573px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-249\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-127.png\" alt=\"\" width=\"541\" height=\"230\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-127.png 541w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-127-300x128.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-127-65x28.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-127-225x96.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-127-350x149.png 350w\" sizes=\"auto, (max-width: 541px) 100vw, 541px\" \/><\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p><strong>8. Benefits of Environmental Audit<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">If environmental auditing is implemented in a constructive way, there are many benefits that can be derived from it. Some of the benefits are:<\/p>\n<ul>\n<li>To safeguard the environment and natural resources used in the plant\/project<\/li>\n<li>To verify compliance with domestic and international environment laws<\/li>\n<li>Address current or potential future problems that may arise during the course of action<\/li>\n<li style=\"text-align: justify\">Assess training programs and provide data to assist In training to poor people\u2019s skill development initiatives<\/li>\n<li style=\"text-align: justify\">Enable companies to build on good environmental performance, give due credit where appropriate and highlight deficiencies<\/li>\n<li style=\"text-align: justify\">Identify potential cost savings from waste minimization and other activities<\/li>\n<li style=\"text-align: justify\">Facilitate exchange and comparison of information between different plants or subsidiary companies of the parent company<\/li>\n<li style=\"text-align: justify\">Demonstrate company\u2019s commitment to environmental protection to employees, the public and the authorities<\/li>\n<\/ul>\n<\/div>\n<ol start=\"9\">\n<li><strong> Environmental Audit Programme in India<\/strong><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><strong>INDIA <\/strong>was the first country in the world to implement environmental audit as mandatory process. In India, the concept of environmental auditing came under discussion in the beginning of the 1990s. This process was made reality by gazette notification on 13 March 1992 by Govt. of India. This notification made the submission of environmental audit reports mandatory. Comptroller and Auditor General (CAG) of India (Supreme Audit Institution (SAI)) is the constitutional authority in this regard, which examines government expenditure and revenues. The CAG of India derives his mandate from Articles 148 to 151 of the Indian Constitution. The audit conducted by CAG is broadly classified into three categories:<\/p>\n<div>\n<p>&nbsp;<\/p>\n<p>\u00d8\u00a0\u00a0 Financial,<\/p>\n<p>\u00d8\u00a0\u00a0 Compliance<\/p>\n<p>\u00d8\u00a0\u00a0 Performance Audit.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">The gazette notification of Ministry of Environment and Forests dated 13th March 1992 is attached herewith as Appendix-1.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">This laid down broad guidelines to enable SAI India\u2019s auditors to examine whether the auditee institutions gave due regard to the efforts of promulgating sustainability development and environmental concerns, where warranted. SAI India has designated the office of the Principal Director of Audit (Scientific Departments) as the nodal office for Environmental Audit. This office exclusively undertakes environmental audits of central government. To impart training to officers and staff of SAI India on environmental auditing, a Regional Training Institute in Mumbai has been designated as the nodal training center. In last 25 years, SAI India has conducted more than 100 specialised environmental audits. The audits can be divided into five categories \u2014(i) Air issues (ii) Water issues (iii) Waste (iv) Biodiversity (v) Environment Management System.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">In India, submission of an environmental statement by 30th September for the previous financial year by polluting units seeking consent under following acts\/rules has been made mandatory through a Gazette Notification issued under the Environmental (Protection) Act, 1986.<\/p>\n<p>&nbsp;<\/p>\n<p>i) the Water (Prevention and Control of Pollution) Act, 1974<\/p>\n<p>ii)\u00a0 And\/or the Air (Prevention and Control of Pollution) Act, 1981<\/p>\n<p style=\"text-align: justify\"><span style=\"font-size: 1em;text-align: initial\">iii) And\/or the authorization under the Hazardous Wastes (Management and Handling) Rules, 1989 to the concerned State Pollution Boards<\/span><\/p>\n<\/div>\n<div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">If the polluting unit fails to comply with the rules, it may invite punishment with imprisonment for a term which may extend to five years or with fine which may extend to one lakh rupees or both. The form V to be used by the industries for environment auditing is reproduced in Appendix 1.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div>\n<p style=\"text-align: right\"><strong>Appendix-1<\/strong><\/p>\n<p style=\"text-align: center\"><strong>MINISTRY OF ENVIRONMENT AND FORESTS<\/strong><\/p>\n<p style=\"text-align: center\"><strong>NOTIFICATION<\/strong><\/p>\n<p style=\"text-align: center\"><strong>New Delhi, the 13<\/strong><strong>th<\/strong><strong> March, 1992<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><strong>G.S.R.329 (E)- <\/strong>In exercise of the powers conferred by sections 6 and 25 of the Environment (Protection) Act, 1986 (29 of 1986), the Central Government hereby makes the following rules further to amend the Environment (Protection) Rules, 1986, namely: &#8211;<\/p>\n<p>&nbsp;<\/p>\n<p>(1)\u00a0\u00a0 These rules may be called the Environment (Protection) Third Amendment Rules, 2005.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">(2)\u00a0\u00a0\u00a0 They shall come into force on the date of their publication in the Official Gazette or otherwise as mentioned.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>1. In the Environment (Protection) Rules, 1986<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><strong>(a)\u00a0 <\/strong><strong>After rule 13, the following rule shall be inserted, namely: Submission of environmental audit report.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\">Every person carrying on an industry, operation or process requiring consent under Section 25 of the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) or under section 21 of the Air (Prevention and Control of Pollution) Act, 1981 (14 of 1981) or both or authorization under the Hazardous Wastes (Management and Handling) Rules, 1989 issued under the Environment (Protection) Act, 1986 (29 of 1986) shall submit an environmental audit report for the financial year ending the 31st March in Form V to the concerned State Pollution Control Board on or before the [thirtieth day of September] every year, beginning 1993.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>(b) In appendix \u2018A\u2019 after Form IV the form -V shall be inserted:<\/strong><\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<div>\n<p style=\"text-align: center\"><strong>FORM \u2013 V<\/strong><\/p>\n<p style=\"text-align: center\"><strong>(See rule 14)<\/strong><\/p>\n<p style=\"text-align: center\"><strong>Environmental Audit Report for the Financial year ending the 31<\/strong><strong>st<\/strong><strong> March \u2026\u2026..<\/strong><\/p>\n<p style=\"text-align: center\"><strong>PART \u2013 A<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>I. Name &amp; address of the owner\/ occupier of the industry, operation or process.<\/p>\n<p>II.\u00a0 Industry category Primary (STC Code), Secondary (STC Code)<\/p>\n<p>III.Production Capacity- Units<\/p>\n<p>IV. Year of establishment<\/p>\n<p>V.\u00a0 \u00a0Date of last environmental statement<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center\"><strong>PART \u2013 B<\/strong><\/p>\n<p style=\"text-align: center\"><strong>(Water and Raw Material Consumption)<\/strong><\/p>\n<p style=\"text-align: center\"><strong>(i)\u00a0\u00a0 <\/strong><strong>Water Consumption m<\/strong><sup><strong>3<\/strong><\/sup><strong>\/day<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>Process<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-250\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-128.png\" alt=\"\" width=\"694\" height=\"306\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-128.png 694w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-128-300x132.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-128-65x29.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-128-225x99.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-128-350x154.png 350w\" sizes=\"auto, (max-width: 694px) 100vw, 694px\" \/><\/p>\n<p><strong>(ii) Raw Material Consumption<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-251\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-129.png\" alt=\"\" width=\"678\" height=\"625\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-129.png 678w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-129-300x277.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-129-65x60.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-129-225x207.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-129-350x323.png 350w\" sizes=\"auto, (max-width: 678px) 100vw, 678px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-252\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-130.png\" alt=\"\" width=\"712\" height=\"386\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-130.png 712w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-130-300x163.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-130-65x35.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-130-225x122.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-130-350x190.png 350w\" sizes=\"auto, (max-width: 712px) 100vw, 712px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-253\" src=\"http:\/\/esp12.epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/sites\/174\/2019\/03\/1-131.png\" alt=\"\" width=\"682\" height=\"341\" srcset=\"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-131.png 682w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-131-300x150.png 300w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-131-65x33.png 65w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-131-225x113.png 225w, https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-content\/uploads\/sites\/174\/2019\/03\/1-131-350x175.png 350w\" sizes=\"auto, (max-width: 682px) 100vw, 682px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center\"><strong>PART \u2013 F<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><strong>Please specify the characteristics (in terms of concentration and quantum) of Hazardous as well as solid wastes and indicate disposal practice adopted for both these categories of wastes.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center\"><strong>PART \u2013 G<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><strong>Impact of pollution control measures on conservation of natural resources and consequently on the cost of production<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center\"><strong>PART \u2013 H<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify\"><strong>Additional investment proposal for environmental protection including abatement of pollution<\/strong><\/p>\n<\/div>\n<table>\n<tbody>\n<tr>\n<td><strong>you can view video on  Environmental Auditing<\/strong><\/td>\n<td><a href=\"https:\/\/youtu.be\/0RZhK-lLp6E\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-120\" src=\"http:\/\/epgpbooks.inflibnet.ac.in\/wp-content\/uploads\/2018\/11\/download.png\" alt=\"\" width=\"36\" height=\"36\" \/><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"author":3,"menu_order":19,"template":"","meta":{"pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":["sunil-mittal"],"pb_section_license":""},"chapter-type":[],"contributor":[58],"license":[],"class_list":["post-237","chapter","type-chapter","status-publish","hentry","contributor-sunil-mittal"],"part":3,"_links":{"self":[{"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/pressbooks\/v2\/chapters\/237","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/wp\/v2\/users\/3"}],"version-history":[{"count":7,"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/pressbooks\/v2\/chapters\/237\/revisions"}],"predecessor-version":[{"id":438,"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/pressbooks\/v2\/chapters\/237\/revisions\/438"}],"part":[{"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/pressbooks\/v2\/parts\/3"}],"metadata":[{"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/pressbooks\/v2\/chapters\/237\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/wp\/v2\/media?parent=237"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/pressbooks\/v2\/chapter-type?post=237"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/wp\/v2\/contributor?post=237"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/ebooks.inflibnet.ac.in\/esp12\/wp-json\/wp\/v2\/license?post=237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}