The document discusses the role of environmental auditing in supporting climate change action, highlighting challenges faced by auditors and the importance of focusing audits on management systems, compliance, and performance improvement. It suggests integrating climate change actions into broader business strategies and emphasizes the need for enhanced auditor competence and resources. The conclusion calls for a working group to address these issues to elevate the profile and effectiveness of environmental audits.

1. Environmental Auditing for
Climate Change Action
Nigel Leehane
Independent environmental management and sustainability consultant
IEMA Principal Environmental Auditor
Chair of ISO and BSI Environmental Auditing sub-committees

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How can environmental auditing
support climate change action?
Challenges for environmental
auditors –
IEMA’s Future Challenges Study

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Environmental auditing scenarios
• Many scenarios where environmental auditing can be
applied and add value
• Internal and external audits of environmental management systems
with climate change actions
• And for energy management systems and integrated systems
• For public reporting of GHG emissions
• For legal compliance, e.g. for ESOS

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What should auditing focus on in the EMS?
• Strategy, prioritisation and planning
• Has the work on context and stakeholders identified energy and
climate change as a key priority?
• Is there a commitment in the policy, do top management recognise
and support this, and are climate change actions embedded in wider
business strategy?
• How has the risk/opportunities and aspects process dealt with the life
cycle perspective – have indirect/value chain issues been identified?
• Have climate change actions been included in the Objectives?

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What should auditing focus on in the EMS?
• Support functions and operational control
• Are resources provided to address climate change actions?
• Do staff understand the importance of these and are they competent
with regard to their areas of responsibility?
• Are internal and external communications used to address CC actions?
• Are operational energy use and GHG emissions controlled?
• How are these addressed in the value chain – design and
development, working with suppliers, considering energy and
emissions in product use and service delivery, and end of life

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What should auditing focus on in the EMS?
• Measuring and improvement
• Have KPIs been established for objectives and other key performance
parameters, and are results evaluated and reviewed?
• Are there adequate checks on compliance status?
• Do management reviews address energy and climate change, and are
recommendations made for broader business strategy and processes?
• Is the non-conformance process effective in addressing any failings in
climate change actions
• Is the EMS delivering improved performance?

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Where else can environmental auditing add value?
• External reporting of energy, emissions and climate
change actions
• Internal auditing of data collection processes, competence to evaluate
data, presentation of examples, etc.
• For any reporting protocol (GRI, CDP, integrated reporting, etc.)
• Compliance with legal or other requirements
• ESOS, CRC, energy and emissions conditions in permits
• Contractual or other obligations for energy and emissions management

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IEMA’s Future Challenges for Environmental Auditing Study
• Respondents, mostly auditors raised concerns including:
• Competence and resourcing implications of integrated auditing
• Increasing numbers of standards requiring auditing
• Emerging audit topics including social, ethical and human rights issues
• Greater emphasis on supply chain auditing
• Concerns regarding perceived value of audits
• Lack of accessible guidance and networking/mentoring opportunities
• Many others!

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IEMA’s Future Challenges for Environmental Auditing Study
• Auditors’ wider concerns include:
• Lack of competence, to tackle some of these issues, and particularly
with regard to external auditor competence (discipline and sector)
• Lack of resources and support for auditing
• Need for auditors to improve soft skills, not just technical knowledge
• Insufficient collaboration between professional bodies
• Need access to guidance and audit tools, and networking with peers
• Refresher training needed

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Conclusions
• Firstly, IEMA has formed a working group to review and respond to
auditors’ expressed needs
• Improved auditor competence and capability is essential to
achieve good audit outcomes and add value
• This should raise the profile of auditing - an essential business tool
• This will benefit all areas of environmental performance, including
where environmental auditing can support the development and
achievement of climate change actions