Page 146 - SBL Integrated Workbook STUDENT 2018

Chapter 12

Social and environmental auditing

6.1 Social auditing

 enables an organisation to assess and demonstrate its social,
economic, and environmental benefits and limitations.

 measures the extent to which an organisation achieves the shared
values and objectives set out in its mission statement

 provides the process for environmental auditing.

6.2 Environmental auditing

 aims to assess the impact of the organisation on the environment.

 involves the implementation of appropriate environmental
standards such as ISO 14001 and EMAS.

 provides the raw data for environmental accounting.

An environmental audit typically contains three elements:

 agreed metrics (what should be measured and how)

 performance measured against those metrics

 reporting on the levels of compliance or variance.

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