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Green Audit Planning & Reporting By CA Guru Prasad M GURU & JANA Green audit – Planning and reporting CA Guru Prasad – Guru & Jana, Chartered Accountants
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[object Object],[object Object],[object Object],[object Object],[object Object],Necessity of Audit Legislations Organization Policies
[object Object],[object Object],[object Object],Necessity of Audit
[object Object],[object Object],[object Object],[object Object],EXTERNAL AUDIT INTERNAL AUDIT TYPES OF AUDIT
[object Object],[object Object],[object Object],[object Object],Internal Audit vs. Green Audit
Audit Planning
Audit Planning: ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
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Audit Planning:
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[object Object],[object Object],[object Object],Audit Planning:
Financial Implications:
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[object Object],[object Object],[object Object],Areas of Concern
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Areas of Concern
REPORTING
[object Object],[object Object],[object Object],Reporting In India
[object Object],[object Object],Reporting In India
[object Object],Reporting
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Financial Strategic If a company can demonstrate good environmental performance and an acceptable level of environmental liability to its stakeholders, it may benefit financially in that its share price may increase Potential strategic benefits include improving the company image and building better relations with relevant stakeholder groups. BENEFITS Reporting
Reporting ,[object Object],[object Object],[object Object],[object Object]
GRI Reporting Framework
 
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[object Object],[object Object],[object Object],[object Object],[object Object],Reporting
[object Object],[object Object],[object Object],[object Object],Reporting
Three pillars of sustainability Reporting
Sustainability report of Wipro- FY2009-10
Sustainability report of BPCL- FY2009-10
Sustainability report of ONGC- FY2009-10
 
 
Green Audit Reporting Step By Step Step-1 Decide to Report
Step-2 Identify the Audience for the Report Green Audit Reporting Step By Step
Review and identification Environmental impacts. Step-3 Green Audit Reporting Step By Step
Green Audit Reporting Step By Step Step-4 PREPARATION OF ENVIRONMENT POLICY
Green Audit Reporting Step By Step Step-5 GATHER DATA AND PREPARE INFORMATION
Green Audit Reporting Step By Step Step-6 ASSURANCE
Green Audit Reporting Step By Step Step-7 Finalize and publish the report
IDENTIFY THE AUDIENCE FOR THE REPORT FINALIZE AND PUBLISH THE REPORT ASSURANCE GATHER DATA AND PREPARE INFORMATION PREPARATION OF ENVIRONMENT POLICY REVIEW AND IDENTIFICATION ENVIRONMENTAL IMPACTS. IDENTIFY THE AUDIENCE FOR THE REPORT DECIDE TO REPORT Green Audit Reporting Step By Step STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7
 
 

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