Environmental audit – what it is and when it’s conducted
An environmental audit is an assessment aimed at identifying areas of a company’s operations that affect the natural environment. Its purpose is to determine which operational aspects require optimization and which are already performing well. The main goal of an environmental audit is to improve environmental management within the organization and reduce its environmental impact, in line with sustainable development and ESG principles.
Currently, the framework for environmental reporting is set by EMAS (Eco-Management and Audit Scheme) – the European system for eco-management and audit.
Companies are required to conduct environmental compliance assessments if their activities impact water and wastewater management or involve environmental risk factors such as:
- placing packaging and packaging waste on the market,
- producing or processing toxic substances,
- significant emissions of harmful gases into the atmosphere,
- storing environmentally hazardous materials,
- manufacturing machines that emit gases, use toxic substances, or generate noise.
Note that EMAS reporting is entirely voluntary, but adopting its structure helps organizations streamline their environmental reporting processes.
What is an environmental audit and why does it matter for businesses and institutions?
A key feature of environmental audits is that they are systematic and cyclical. It’s not enough to commission an audit once and forget about it — validation of implemented measures should follow the PDCA (Plan-Do-Check-Act) cycle, also known as the Deming Cycle.
The main goal of an environmental audit is to identify areas where a company’s operations may have a negative impact on the environment. During the process, it is verified whether the organization’s activities comply with national and EU environmental regulations. This creates an early warning system that helps companies maintain environmental compliance.
Environmental audits also assess the actual environmental impact of an organization and verify whether its “green” initiatives are genuine or constitute greenwashing. This is important, as pretending to be environmentally responsible can result in significant financial penalties — as several airlines have recently experienced.
Each audit should end with a set of post-audit recommendations, giving the company clear guidance on how to make its operations more sustainable.
Environmental Audit vs. Ecological Audit – What’s the Difference?
The terms environmental audit and ecological audit are often used interchangeably, and to some extent, that’s justified. Both aim to assess an organization’s environmental impact. However, some experts distinguish them as follows:
- The environmental audit focuses on operational compliance and internal processes.
- The ecological audit has a broader, more holistic scope and often includes the environmental audit as one of its components.
Environmental audits are usually conducted periodically, as required by law. They help companies prepare for inspections by regulatory bodies, confirm ESG compliance, or safely implement green technologies. These audits are often focused on internal documentation, are more specific, and do not take long to complete.
In contrast, ecological audits are broader, more comprehensive, and therefore less frequent, longer, and more costly.
Environmental audit – legal framework and company obligations
The main legal acts governing environmental auditing and reporting are:
- The Act of July 15, 2011, on the National Eco-Management and Audit System
- Regulation (EC) No. 1221/2009 of the European Parliament and of the Council of November 25, 2009, on the voluntary participation of organizations in the Eco-Management and Audit Scheme (EMAS).
Key obligations for entities subject to EMAS include:
- Implementing an environmental management system that reflects the organization’s internal environmental processes.
- Conducting an internal environmental audit and preparing an environmental statement, which must be verified by an external expert.
- Undergoing evaluation by an independent EMAS verifier accredited by the Polish Centre for Accreditation.
- Submitting a registration application with the verified environmental statement to the General Director for Environmental Protection.
- Each company determines how often to perform environmental audits, but this typically occurs at least once a year.
Stages of an environmental audit – how the process works
A standard environmental audit consists of four main stages:
- Documentation review – The auditor analyzes the company’s environmental records, such as environmental decisions, emission registers, and ecological plans.
- Interviews – The auditor works with the company’s representative (usually an environmental compliance officer or another designated employee) to understand how the organization operates in practice.
- On-site inspection – The auditor visits the facility to examine environmental aspects such as waste management practices or the condition of technical installations.
- Post-audit report – The final report includes findings and recommendations on how the organization can improve its environmental performance and energy efficiency without harming the natural environment.
Benefits of conducting an environmental audit
Implementing an EMAS system within an organization ensures compliance with environmental laws, reducing the risk of fines or sanctions from regulatory authorities. It also promotes sustainable resource management, helping companies use natural resources efficiently while maintaining competitiveness.
Another key benefit is enhancing brand trust and reputation. In today’s market, being eco-conscious is a strong asset that helps businesses position themselves as responsible and forward-thinking.
If your company wants to stand out as a green, sustainable business, REO.pl offers professional support and guidance. Contact us to learn how we can help your organization grow responsibly and sustainably.
