环境审计理论与应用【外文翻译】

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1、外文翻译EnvironmentalAuditing:TheoryandApplicationsMaterialSource:DIXONTHOMPSON*Author:MELVINJ.WILSNFacultyofEnvironmentalDesignUniversityofCalgaryABSTRACT/TheenvironmentalaudithasbecomearegularpartofcorporateenvironmentalmanagementinCanadaandisalsogainingrecognitioninthepublicsector.A1991surve

2、yof75privatesectorcompaniesacrossCanadarevealedthat76%(57/75)hadestablishedenvironmentalauditingprograms.Asimilarsurveyof19federal,provincial,andmunicipalgovernmentdepartmentsrevealedthat11%(2/19)hadestablishedsuchprograms.Theinformationgainedfromenvironmentalauditscanbeusedtofacilitateande

3、nhanceenvironmentalmanagementfromthesinglefacilityleveltothenationalandinternationallevels.Thispaperisdividedintotwosections:sectiononeexaminesenvironmentalauditsatthefacility/companylevelanddiscussesenvironmentalauditcharacteristics,trends,anddrivingforcesnotcommonlyfoundintheavailablelite

4、rature.Importantconclusionsare:thatwhereverpossible,anactionplantocorrecttheidentifiedproblemsshouldbeanintegralpartofanaudit,andthereforethereshouldbeacloseworkingrelationshipbetweenauditors,managers,andemployees,andthatthefirstauditswillgenerallybemoredifficult,timeconsuming,andexpensivet

5、hansubsequentaudits.Sectiontwolooksatenvironmentalauditsinthebroadercontextanddiscussestherelationshipbetweenenvironmentalauditsandthreeotherenvironmentalinform-ationgathering/analysistools:environmentalimpactassessments,stateoftheenvironmentreports,andnewsystemsofnationalaccounts.Theargume

6、ntismadethattheinformationcollectedbyenvironmentalauditsandenvironmentalimpactassessmentsatthefacility/companylevelcanbeusedasthebasesforregionalandnationalstateoftheenvironmentreportsandnewsystemsofnationalaccounts.Environmentalauditinghasbecomearegularcomponentofenvironmentalmanagementact

7、ivitiesofmanyCanadiancorporationsandisalsobeingtriedwithinthepublicsector.Becauseenvironmentalauditingiswidelyusedandevolvingrapidly,anopportunityexistsforprofessionalsandacademicsfromdifferentdisciplinestoworktogethertoestablishstandardsandguidelinesfor