This paper focuses on various aspects of internal and external audits carried out to obtain and maintain ISO 14001 (the International Standard for the Environment released in September 1996) certification. The paper is based on the findings of a questionnaire survey mailed to ISO 14001 certified companies and examined the importance of auditing, its drivers and person(s) responsible for reviewing of the audit results. A response rate of almost 50 per cent was achieved. The findings show that the main reasons for conducting environmental audits go beyond merely satisfying the mandatory requirements of the standard. The responsibility for reviewing of the results and making changes in environmental management programs/plans rests primarily with the top management of the company. Furthermore, the involvement of suppliers in environmental audits needs to be nurtured and developed so that both parties can benefit from the ISO 14001 certification.
Zutshi, A. and Sohal, A. (2003), "Environmental management system auditing within Australasian companies", Managerial Auditing Journal, Vol. 18 No. 8, pp. 637-648. https://doi.org/10.1108/02686900310495133Download as .RIS
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