A challenge with sustainability auditing is first defining what should be audited. If sustainability practices are well-defined, the task is somewhat straightforward. When they are not, the internal risk management and audit function is challenged to define what “should” be done and then audit against it.
The December 2010 (pp. 49–52) issue of Internal Auditor contains a robust article that examines sustainability auditing issues and challenges.
“Equipped to Sustain” presents a set of traditional triple-bottom-line audit issues, along with a handful of others, including (1) supply chain reporting, (2) life cycle assessment, and (3) non-financial reporting. The article provides a bundle of questions, in 10 groups, to ask during a sustainability audit. It also offers recommendations as to how to provide internal assurance and testing, along with tips on educating management of the value of using external frameworks, guidelines, or standards, such as the GRI G3, AccountAbility’s AA1000, and even ISO 9000.
Integrated EHS management systems provide a solid foundation to cover sustainability topics and issues. Determining what sustainability issues should be covered when the EHSMS scope is expanded should be done with thought and care.
A solid EHS audit program can also expand its scope to cover sustainability issues. Issues of validity and reliability should be considered here and tied back to an integrated EHS/S management system and the company’s overall strategy.
As an EHS/S professional, if sustainability auditing does not fall within your department, but rather within your company’s internal audit function, there is value you can provide. Consider how you can help the audit function expand its efforts to ensure it covers a full 360-degree assessment of your company’s sustainability needs or goals.
© Redinger EHS, Inc. (2010)