Unit 9. Environmental Auditing-kos

Mª ANGELA JIMENEZMª ANGELA JIMENEZ 11

UNIT 9. UNIT 9. ENVIRONMENTAL ENVIRONMENTAL

AUDITINGAUDITING


ENVIRONMENTAL AUDITNGENVIRONMENTAL AUDITNG

• ENVIRONMENT: is described as surrounding ENVIRONMENT: is described as surrounding in which an organization´s operate, in which an organization´s operate, including air, water, land, natural including air, water, land, natural resources, flora, fauna, humans and their resources, flora, fauna, humans and their interrelation.interrelation.

• Surrounding in this context extend from Surrounding in this context extend from within an organization to the global system.within an organization to the global system.


ENVIRONMENTAL AUDITNGENVIRONMENTAL AUDITNG

• ENVIRONMENTAL MANAGEMENT SYSTEM IS AN ENVIRONMENTAL MANAGEMENT SYSTEM IS AN ORGANIZATION´S STRUCTURE OF REPONSIBILITIES AND ORGANIZATION´S STRUCTURE OF REPONSIBILITIES AND POLICES, PRACTICES, PROCEDURES, PROCESSES AND POLICES, PRACTICES, PROCEDURES, PROCESSES AND RESOURCES FOR PROTECTING THE ENVIRONMENT AND RESOURCES FOR PROTECTING THE ENVIRONMENT AND MANAGING ENVIRONMENTAL ISSUES.MANAGING ENVIRONMENTAL ISSUES.

• ENVINRONMENTAL AUDITINGENVINRONMENTAL AUDITING IS AN INTEGRAL PART OF IS AN INTEGRAL PART OF ON ENVIRONMENTAL MANAGEMENT SYSTEM WHEREBY ON ENVIRONMENTAL MANAGEMENT SYSTEM WHEREBY MANAGEMENT DETERMINES WHETHER THE MANAGEMENT DETERMINES WHETHER THE ORGANIZATION´S ENVIRONMENTAL CONTROL SYSTEM ORGANIZATION´S ENVIRONMENTAL CONTROL SYSTEM ARE ADEQUATE TO ENSURE COMPLIANCE WITH ARE ADEQUATE TO ENSURE COMPLIANCE WITH REGULATORY REQUIREMENTS AND INTERNAL POLICIESREGULATORY REQUIREMENTS AND INTERNAL POLICIES


ENVIRONMENTAL AUDITINGENVIRONMENTAL AUDITING

• PERFORMING ENVIRONMENTAL AUDITING PERFORMING ENVIRONMENTAL AUDITING CAN IMPROVE:CAN IMPROVE:– PERFORMANCE IDENTIFY RISKS.PERFORMANCE IDENTIFY RISKS.– IMPROVE STAFF AND PUBLIC RELATIONS.IMPROVE STAFF AND PUBLIC RELATIONS.– ENSURE COMPLIANCE ENSURE COMPLIANCE – CONTRIBUTE TO A DEFENCE OF DUE DILIGENCE.CONTRIBUTE TO A DEFENCE OF DUE DILIGENCE.

• TYPES OF ENVIRONMENTAL AUDITSTYPES OF ENVIRONMENTAL AUDITS::

– COMPLIANCE AUDITSCOMPLIANCE AUDITS: THEIR EXTENT DEPENDS ON : THEIR EXTENT DEPENDS ON THE DEGREE OF RISK OF NONCOMPLIANCE. THEY ARE THE DEGREE OF RISK OF NONCOMPLIANCE. THEY ARE DETAILED, SITE-SPECIFIC AUDITS OF CURRENT DETAILED, SITE-SPECIFIC AUDITS OF CURRENT OPERATIONS, PAST PRACTICES AND PLANNED FUTURE OPERATIONS, PAST PRACTICES AND PLANNED FUTURE



• ENVIRONMENTAL MANAGEMENT SYSTEMS ENVIRONMENTAL MANAGEMENT SYSTEMS AUDITSAUDITS DETERMINES WHETHER SYSTEMS ARE DETERMINES WHETHER SYSTEMS ARE IN PLACE AND OPERATING PROPERLY TO IN PLACE AND OPERATING PROPERLY TO MANAGE FUTURE ENVIRONMENTAL RISK. MANAGE FUTURE ENVIRONMENTAL RISK.

• TRANSACTIONAL AUDITSTRANSACTIONAL AUDITS ASSESS THE ASSESS THE ENVIRONMENTAL RISK AND LIABILITIES OF ENVIRONMENTAL RISK AND LIABILITIES OF LAND OR FACILITIES PRIOR TO A PROPERTY LAND OR FACILITIES PRIOR TO A PROPERTY TRANSACTION.TRANSACTION.



• THE PHASES ARE:THE PHASES ARE:– I: QUANTITATE SITE ASSESSMENTS INVOLVING A I: QUANTITATE SITE ASSESSMENTS INVOLVING A

REVIEW OF RECORDS AND SITE RECONNAISSANCEREVIEW OF RECORDS AND SITE RECONNAISSANCE– II: SAMPLING FOR POTENTIAL CONTAMINATIONII: SAMPLING FOR POTENTIAL CONTAMINATION– III: CONFORMING THE RATE AND EXTENT OF III: CONFORMING THE RATE AND EXTENT OF

CONTAMINANT MIGRATION AND THE COST OF CONTAMINANT MIGRATION AND THE COST OF REMEDIATIONREMEDIATION

• TREATMENT, STORAGE AND DISPOSAL FACILITY TREATMENT, STORAGE AND DISPOSAL FACILITY AUDITSAUDITS. THE LAW MAY REQUIRE THAN HAZARDOUS . THE LAW MAY REQUIRE THAN HAZARDOUS MATERIALS BE TRACKED FROM CRADLE TO GRAVE BY MATERIALS BE TRACKED FROM CRADLE TO GRAVE BY MEANS OF A DOCUMENT (A MANIFEST)MEANS OF A DOCUMENT (A MANIFEST)



• A POLLUTION PREVENTION AUDIT A POLLUTION PREVENTION AUDIT DETERMINES HOW DETERMINES HOW WASTE CAN BE MINIMIZED AND POLLUTION CAN BE WASTE CAN BE MINIMIZED AND POLLUTION CAN BE ELIMINATED AT THE SOURCE. THE POLLUTION ELIMINATED AT THE SOURCE. THE POLLUTION PREVENTION HIERARCH USUFUL IS:PREVENTION HIERARCH USUFUL IS:

• RECOVERY AS A UNABLE PRODUCTRECOVERY AS A UNABLE PRODUCT• ELIMINATION AT THE SOURCEELIMINATION AT THE SOURCE• RECYCLING AND REUSERECYCLING AND REUSE• ENERGY CONSERVATIONENERGY CONSERVATION• TREATMENTTREATMENT•DISPOSALDISPOSAL• RELEASERELEASE


ENVIRONNMENTAL AUDITINGENVIRONNMENTAL AUDITING

• ENVIRONMENTAL LIABILITY ACCRUAL AUDITSENVIRONMENTAL LIABILITY ACCRUAL AUDITS. . RECOGNISING, QUANTIFIYING AND REPORTING RECOGNISING, QUANTIFIYING AND REPORTING LIABILITIES ACRUALS MAY REQUIRE REDEFINITION OF LIABILITIES ACRUALS MAY REQUIRE REDEFINITION OF SUCH PARAMETERS AS “PROBABLE” “MEASURABLE” SUCH PARAMETERS AS “PROBABLE” “MEASURABLE” AND “ESTIMABLE”. THE INTERNAL AUDITORS MAY BE AND “ESTIMABLE”. THE INTERNAL AUDITORS MAY BE RESPONSIBLE FOR ASSESSING THE REAZONABLENESS RESPONSIBLE FOR ASSESSING THE REAZONABLENESS OS COST ESTIMATES FOR ENVIRONMENTAL OS COST ESTIMATES FOR ENVIRONMENTAL REMEDIATIONREMEDIATION

• PRODUCT AUDITSPRODUCT AUDITS DETERMINE WHETHER PRODUCTS DETERMINE WHETHER PRODUCTS ARE ENVIRONMENTAL FRIENDLY AND WHETHER ARE ENVIRONMENTAL FRIENDLY AND WHETHER PRODUCT AND CHEMICAL RESTRICTIONS ARE BEING PRODUCT AND CHEMICAL RESTRICTIONS ARE BEING MET. THIS PROCESS MAY RESULTS IN THE DEVEPMENT MET. THIS PROCESS MAY RESULTS IN THE DEVEPMENT OF FULLY RECYCLABE PRODUCTS, CHANGES IN THE OF FULLY RECYCLABE PRODUCTS, CHANGES IN THE USE AND RECOVERY OF PACKAGING MATERIALSUSE AND RECOVERY OF PACKAGING MATERIALS



• THE ENVIRONMENTAL MANAGEMENT SYSTEMS (EMS) THE ENVIRONMENTAL MANAGEMENT SYSTEMS (EMS) ARE REGULATED BY THE ISO 14000.ARE REGULATED BY THE ISO 14000.

• ISO 14000 STANDARDS ARE A FAMILY OF STANDARDS ISO 14000 STANDARDS ARE A FAMILY OF STANDARDS WHICH CONSISTS OF GUIDELINES RELATING TO WHICH CONSISTS OF GUIDELINES RELATING TO MANAGEMET SYSTEMS AND RELATED SUPPORTING MANAGEMET SYSTEMS AND RELATED SUPPORTING STANDARDS AND TERMINOLOGY AND SPECIFIC TOOLS, STANDARDS AND TERMINOLOGY AND SPECIFIC TOOLS, SUCH AS AUDITING.SUCH AS AUDITING.

• IMPLEMENTING AN ISO 14000 BASED EMS AND USING IMPLEMENTING AN ISO 14000 BASED EMS AND USING OTHER TOOLS WE CAN OBTAIN:OTHER TOOLS WE CAN OBTAIN:– REDUCED COST OF WASTE MANAGEMENTREDUCED COST OF WASTE MANAGEMENT– SAVING IN COSUMPTION OF ENERGY AND SAVING IN COSUMPTION OF ENERGY AND

MATERIALSMATERIALS



• LOWER DISTRIBUTION COSTLOWER DISTRIBUTION COST

• IMPROVED CORPORATE IMAGE AMONG REGULATORS, IMPROVED CORPORATE IMAGE AMONG REGULATORS, CUSTOMER AND THE PUBLICCUSTOMER AND THE PUBLIC

• FRAMEWORK FOR CONTINOUS IMPROVEMENT OF FRAMEWORK FOR CONTINOUS IMPROVEMENT OF YOUR ENVIRONMENTAL PERFORMANCEYOUR ENVIRONMENTAL PERFORMANCE

• ISO 14000 STANDARDS:ISO 14000 STANDARDS:– ISO 14001: EMS. SPECIFICATIONS WITH GUIDANCE ISO 14001: EMS. SPECIFICATIONS WITH GUIDANCE

FOR USEFOR USE– ISO 14004: EMS. GENERAL GUIDELINES ON ISO 14004: EMS. GENERAL GUIDELINES ON

PRINCIPLES, SYSTEMS AND SUPPORTING PRINCIPLES, SYSTEMS AND SUPPORTING TECHNIQUESTECHNIQUES



– ISO 14010: EMS. GUIDELINES FOR ISO 14010: EMS. GUIDELINES FOR ENVIRONMENTAL AUDITING. GENERAL PRINCIPLES ENVIRONMENTAL AUDITING. GENERAL PRINCIPLES ON ENVIRONMENTAL AUDITINGON ENVIRONMENTAL AUDITING

– ISO 14001: EMS GUIDELINES FOR ISO 14001: EMS GUIDELINES FOR ENVIRONMENTAL AUDITING. AUDIT PROCEDURES. ENVIRONMENTAL AUDITING. AUDIT PROCEDURES. AUDITING OF ENVIRONMENTAL MANAGEMENT AUDITING OF ENVIRONMENTAL MANAGEMENT SYSTEMSSYSTEMS

– ISO 14012: GUIDELINES FOR ENVIRONMENTAL ISO 14012: GUIDELINES FOR ENVIRONMENTAL AUDITING. QUALIFICATION CRITERIA FOR AUDITING. QUALIFICATION CRITERIA FOR ENVIRONMENTALA AUDITORS.ENVIRONMENTALA AUDITORS.

– ISO 14040: LIFE CYCLE ASSESSMENT- PRINCIPLES ISO 14040: LIFE CYCLE ASSESSMENT- PRINCIPLES AND GUIDELINESAND GUIDELINES

– ISO 14050: ENVIRONMENTAL MANAGEMENT ISO 14050: ENVIRONMENTAL MANAGEMENT VOCABULARYVOCABULARY



• INTERNATIONAL STANDARDS PROVIDES THE INTERNATIONAL STANDARDS PROVIDES THE GENERAL PRINCIPLES OF ENVIRONMENTAL AUDITING GENERAL PRINCIPLES OF ENVIRONMENTAL AUDITING THAT ARE APPLICALBE TO ALL TYPES OF THAT ARE APPLICALBE TO ALL TYPES OF ENVIRONMENTAL AUDITS.ENVIRONMENTAL AUDITS.

• ISO 14010:1996 ISO 14010:1996 ENVIRONMENTAL AUDITENVIRONMENTAL AUDIT CAN BE CAN BE DEFINED AS A SYSTEMATIC, DOCUMENTED DEFINED AS A SYSTEMATIC, DOCUMENTED VERIFICATION PROCESS OF OBJECTIVELY OBTAINING VERIFICATION PROCESS OF OBJECTIVELY OBTAINING AND EVALUATING AUDIT EVIDENCE TO DETERMINE AND EVALUATING AUDIT EVIDENCE TO DETERMINE WHETHER SPECIFIED ENVIRONMENTAL ACTIVITIES, WHETHER SPECIFIED ENVIRONMENTAL ACTIVITIES, EVENTS, CONDITIONS, MANAGEMENT SYSTEMS OR EVENTS, CONDITIONS, MANAGEMENT SYSTEMS OR INFORMATION ABOUT THESE MATTERS CONFORM INFORMATION ABOUT THESE MATTERS CONFORM WITH AUDIT CRITERIA, AND COMMUNICATING THE WITH AUDIT CRITERIA, AND COMMUNICATING THE RESULTS OF THIS PROCESS TO THE CLIENT.RESULTS OF THIS PROCESS TO THE CLIENT.



• REQUIREMENTS FOR AN ENVIRONMENTAL AUDIT:REQUIREMENTS FOR AN ENVIRONMENTAL AUDIT:

– THE PARTY RESPONSIBLE FOR THIS SUBJECT THE PARTY RESPONSIBLE FOR THIS SUBJECT MATTER SHOULD BE CLEARLY IDENTIFIED AND MATTER SHOULD BE CLEARLY IDENTIFIED AND DOCUMENTED.DOCUMENTED.

– THERE IS SUFFICIENT AND APPROPIATE THERE IS SUFFICIENT AND APPROPIATE INFORMATION ABOUT THE SUBJECT MATTER OF INFORMATION ABOUT THE SUBJECT MATTER OF THE AUDITTHE AUDIT

– THERE ARE ADEQUATE RESOURCES TO SUPPORT THERE ARE ADEQUATE RESOURCES TO SUPPORT THE AUDIT PROCESSTHE AUDIT PROCESS

– THERE IS ADEQUATE COOPERATION FROM THE THERE IS ADEQUATE COOPERATION FROM THE AUDITEEAUDITEE



• AUDITORS SHOULD USE THE CARE, DILIGENCE, SKILL AUDITORS SHOULD USE THE CARE, DILIGENCE, SKILL AND JUDGEMENT EXPECTED OF ANY AUDITOR IN AND JUDGEMENT EXPECTED OF ANY AUDITOR IN SIMILAR CIRCUNSTANCES.SIMILAR CIRCUNSTANCES.

• THE AUDITOR SHOULD FOLLOW PROCEDURES THAT THE AUDITOR SHOULD FOLLOW PROCEDURES THAT PROVIDES FOR QUALITY ASSURANCEPROVIDES FOR QUALITY ASSURANCE

• THE E.A. SHOULD BE CONDUCTED IN ACCORDANCE THE E.A. SHOULD BE CONDUCTED IN ACCORDANCE WITH THESE GENERAL PRINCIPES AND ANY WITH THESE GENERAL PRINCIPES AND ANY GUIDELINES DEVELOPED FOR THE APPROPIATE TYPE GUIDELINES DEVELOPED FOR THE APPROPIATE TYPE OF E.A. SHOULD BE CONDUCTED ACCORDING TO OF E.A. SHOULD BE CONDUCTED ACCORDING TO DOCUMENTED AND WEE-DEFINED METHODOLOGIES DOCUMENTED AND WEE-DEFINED METHODOLOGIES AND SYSTEMATIC PROCEDURES.AND SYSTEMATIC PROCEDURES.



• MOST PROMINENT PRINCIPLES OF AUDITING:MOST PROMINENT PRINCIPLES OF AUDITING:– INDEPENDENCEINDEPENDENCE: THE BASIS FOR THE : THE BASIS FOR THE

UNDERSTANDING AND RELIABILITY OF THE AUDIT UNDERSTANDING AND RELIABILITY OF THE AUDIT CONCLUSION.CONCLUSION.

– ETHICAL CONDUCTETHICAL CONDUCT: THE FOUNDATION OF : THE FOUNDATION OF INTEGRITY AND PROFESSIONAL STATUS.INTEGRITY AND PROFESSIONAL STATUS.

– FAIR PRESENTATIONFAIR PRESENTATION THE REPORT. THE REPORT.– EVIDENCE:EVIDENCE: THE RATIONAL BASIS FOR REACHING THE RATIONAL BASIS FOR REACHING

AUDIT CONCLUSIONS.AUDIT CONCLUSIONS.– DUE AUDIT CARE: DUE AUDIT CARE: REASONABLE CARE IN ALL REASONABLE CARE IN ALL

MATTERS AND COMPLETENESS IN THE MATTERS AND COMPLETENESS IN THE PRESENTATION OF THE AUDIT REPOR.PRESENTATION OF THE AUDIT REPOR.



• AUDIT REPORTAUDIT REPORT::– THE IDENTIFICATION OF THE ORGANIZATION THE IDENTIFICATION OF THE ORGANIZATION

AUDITED AND OF THE CLIENTAUDITED AND OF THE CLIENT– THE AGREED OBJECTIVES AND SCOPE OF THE THE AGREED OBJECTIVES AND SCOPE OF THE

AUDITAUDIT– THE AGREED CRITERIA AGAINST WHICH THE AUDIT THE AGREED CRITERIA AGAINST WHICH THE AUDIT

WAS CONDUCTEDWAS CONDUCTED– THE PERIOD COVERED BY THE AUDIT AND THE THE PERIOD COVERED BY THE AUDIT AND THE

DATE THE AUDIT WAS CONDUCTEDDATE THE AUDIT WAS CONDUCTED– THE IDENTIFICATION OF THE AUDIT-TEAM THE IDENTIFICATION OF THE AUDIT-TEAM

MEMBERSMEMBERS– THE IDENTIFICATION OF THE AUDITEE THE IDENTIFICATION OF THE AUDITEE

REPRESENTATIVES PARTICIPATING IN THE AUDITREPRESENTATIVES PARTICIPATING IN THE AUDIT



• A STATEMENT OF THE CONFIDENTIAL NATURE OF THE A STATEMENT OF THE CONFIDENTIAL NATURE OF THE CONTENTSCONTENTS

• THE DISTRIBUTION LIST FOR THE AUDIT REPORTTHE DISTRIBUTION LIST FOR THE AUDIT REPORT

• A SUMMARY OF THE AUDIT PROCESS INCLUDING ANY A SUMMARY OF THE AUDIT PROCESS INCLUDING ANY OBSTACLES ENCOUNTEREDOBSTACLES ENCOUNTERED

• THE AUDIT CONCLUSIONSTHE AUDIT CONCLUSIONS



• AUDIT OBJECTIVESAUDIT OBJECTIVES::– TO DETERMINE CONFORMANCE OF AN AUDITEE´S EMS TO DETERMINE CONFORMANCE OF AN AUDITEE´S EMS

WITH THE EMS AUDIT CRITERIAWITH THE EMS AUDIT CRITERIA– TO DETERMINE WHETHER THE AUDITEE´S HAS BEEN TO DETERMINE WHETHER THE AUDITEE´S HAS BEEN

PROPERLY IMPLEMENTED AND MAINTAINEDPROPERLY IMPLEMENTED AND MAINTAINED– TO IDENTIFY AREAS OF POTENCIAL IMPROVEMENT IN TO IDENTIFY AREAS OF POTENCIAL IMPROVEMENT IN

THE AUDITEE´S EMSTHE AUDITEE´S EMS– TO ASSESS THE ABILITY OF THE INTERNAL TO ASSESS THE ABILITY OF THE INTERNAL

MANAGEMENT REVIEW PROCESS TO ENSURE THE MANAGEMENT REVIEW PROCESS TO ENSURE THE CONTINUINING SUITABILITY AND EFFECTIVENESS OF CONTINUINING SUITABILITY AND EFFECTIVENESS OF THE EMSTHE EMS

– TO EVALUATE THE EMS OF AN ORGANIZATION WHERE TO EVALUATE THE EMS OF AN ORGANIZATION WHERE THERE IS A DESIRE TO ESTABLIS A CONTRACTUAL THERE IS A DESIRE TO ESTABLIS A CONTRACTUAL RELATIONSHIP WITH A POTENCIAL SUPPLIERS O RELATIONSHIP WITH A POTENCIAL SUPPLIERS O PARTNERPARTNER



• THE THE AUDIT PROGRAMMEAUDIT PROGRAMME MAY INCLUDE AUDITS WITH MAY INCLUDE AUDITS WITH VARYING OBJECTIVES, SCOPE AND CRITERIA FOR WHICH VARYING OBJECTIVES, SCOPE AND CRITERIA FOR WHICH THE APPROPIATE RESOURCES SHOULD BE ALLOCATED.THE APPROPIATE RESOURCES SHOULD BE ALLOCATED.

• FUNCTION OF THE AUDIT PROGRAMEFUNCTION OF THE AUDIT PROGRAME::– ESTABLISING THE OBJECTIVES AND EXTENT OF THE ESTABLISING THE OBJECTIVES AND EXTENT OF THE

AUDIT PROGRAMME.AUDIT PROGRAMME.– ESTABLISING THE RESPONSABILITIES, RESOURSES AND ESTABLISING THE RESPONSABILITIES, RESOURSES AND

PROCEDURESPROCEDURES– IMPLEMENTING THE AUDIT PROGRAMMEIMPLEMENTING THE AUDIT PROGRAMME– MONITORING AND REVIEWING THE AUDIT PROGRAMMEMONITORING AND REVIEWING THE AUDIT PROGRAMME– MAINTAINING RECORDS.MAINTAINING RECORDS.



• OBJETIVES OF THE AUDIT PROGRAMMEOBJETIVES OF THE AUDIT PROGRAMME::

– MANAGEMENT PRIORITIESMANAGEMENT PRIORITIES– COMMERCIAL INTENTIONSCOMMERCIAL INTENTIONS– MANAGEMENT SYSTEM REQUIREMENTSMANAGEMENT SYSTEM REQUIREMENTS– REGULATORY REQUIREMENTSREGULATORY REQUIREMENTS– SUPPLIER EVALUATIONSUPPLIER EVALUATION– CUSTOMER REQUIREMENTSCUSTOMER REQUIREMENTS– POTENTIAL RISK TO THE BUSINESSPOTENTIAL RISK TO THE BUSINESS



• EXTENT OF THE AUDIT PROGRAMMEEXTENT OF THE AUDIT PROGRAMME::– SCOPE, OBJETIVE, DURATION AND FREQUENCY OF SCOPE, OBJETIVE, DURATION AND FREQUENCY OF

AUDITS TO BE CONDUCTED.AUDITS TO BE CONDUCTED.– TYPE AND SIZE OF ORGANIZATION AND BUSINESSTYPE AND SIZE OF ORGANIZATION AND BUSINESS– THE NUMBER, STATUS, IMPORTANCE, COMPLEXITY THE NUMBER, STATUS, IMPORTANCE, COMPLEXITY

OF THE ACTIVITIES TO BE AUDITED.OF THE ACTIVITIES TO BE AUDITED.– STANDARS, REGULATIONS, LEGISLATION, STANDARS, REGULATIONS, LEGISLATION,

POLICIES AND OTHER AUDIT CRITERIA.POLICIES AND OTHER AUDIT CRITERIA.– NEED FOR ACCREDITATIONS AND NEED FOR ACCREDITATIONS AND

REGISTRATION/CERTIFICATIONREGISTRATION/CERTIFICATION– THE RESULTS OF PREVIUS AUDITS OR AUDIT THE RESULTS OF PREVIUS AUDITS OR AUDIT

PROGRAMME.PROGRAMME.



– LANGUAGE, CULTURAL AND SOCIAL ISSUES.LANGUAGE, CULTURAL AND SOCIAL ISSUES.– CONCERNS OF INTERESTED PARTIESCONCERNS OF INTERESTED PARTIES– SINGNIFICANT CHAGES TO ANY FUNCTIONAL SINGNIFICANT CHAGES TO ANY FUNCTIONAL

AREA.AREA.

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Unit 9. Environmental Auditing-kos