2.2. Identifying environmental problems

Environmental problems

First of all, it is essential to identify the environmental/sustainability problem the audit should be focusing on.

Thinking exercise What are the biggest environmental problems/challenges globally, in your region, in your country?

Reading suggestion! Read more about the environmental problems. Earth.org: 15 Biggest Environmental Problems Of 2023 Deutche Welle: Five biggest environmental problems UNEP. 21 Issues for the 21st Century UN Environmental Programme: look at UNEP > Where we work (environmental problems of regions) Statista: Latin America: perceptions on leading environmental issues 2020 European Environmental Agency: The European environment – state and outlook 2020: knowledge for transition to a sustainable Europe Johan Rockstrom Let the environment guide our development (video; 18:41)

Auditors need to be aware of the main issues in the study area. Has the poor state of the environment caused problems (e.g. health problems, poor quality of drinking water, poor air quality, soil degradation, reduced biodiversity)? What are the major threats to the environment? Is the state fulfilling its national and international environmental commitments?

Preliminary study

Before commencing an environmental audit, a preliminary study is conducted in order to gain a better understanding of the nature and relevance of the issue. During the preliminary study, auditors need to understand the key threats to natural resources, their main causes and the risks these threats pose to economic development, social prosperity and the quality of the environment.
 

Tip for an auditor During the preliminary study, an auditor may turn their attention to the following aspects: Is (monitoring) data on the condition of the environment available? Are there standards for good environmental status? Have any of the standards been exceeded? Which ones? If no standards exist, are there any other indications of pollution? Is there any information about e.g. industrial or land development activity? Are there any strategic documents or laws regulating these activities? Are there any targets? Are the regulations being implemented?

A preliminary study is conducted when looking for an emerging issue to audit among environmental problems. If you have selected a topic to audit, it is necessary to continue preliminary study, asking more specific questions about stakeholders and relevant legal acts.

Methods

Several methods can be used to search for problems. Listed below are sources of information that have often proven useful in the preliminary study phase:

• the Internet, e.g. making searches with relevant keywords
• media review, e.g. making a search in media channels, continuous media monitoring 
• studying documents from other institutions, e.g. sector reviews
• participating in seminars and workshops and collecting materials/presentations on relevant topics
• meetings with NGOs, interest groups (e.g. sectoral associations)
• studying international experience, e.g. looking for materials of UN, WHO, OECD, etc. in Europe – European Commission, European Environmental Agency, universities and think-tanks 
• interviews with auditees, stakeholders, etc., asking them for updated information, changes in regulations, conducted projects 
• area scanning and searching databases for papers and reports
• analysis of major expenditure, e.g. the biggest environmental programmes
• review of previously conducted (including financial) audits
• public surveys, e.g. public polls on citizens’ opinions towards environmental issues
• organising focus groups
• whistle blowing

Thinking exercise Have a look on the European Commission report “Attitudes of European citizens towards the Environment” (2020) and country factsheets. Can you find such polls in your country or region?

Polls as a research method can be used in audits as well. For example, to understand the behaviour and awareness of citizens in sorting waste.

Tip for an auditor It is advisable to use materials from institutions with a good reputation. Not all sources from the Internet are suitable references.

Stakeholder mapping

During a preliminary study, auditors need to acquire a good understanding of all stakeholders in the sector as well as their roles and responsibilities. Stakeholders include all institutions and other parties that have a role in the sector, either as a contributor or a beneficiary.

For example, while auditing the use of fertilisers and their impact on the aquatic environment (groundwater or surface water), the following stakeholders might be involved (NB.Responsibilities for regulating water protection can be distributed differently in different countries):

• Ministry of the Environment – responsible for making regulations, setting environmental objectives related to aquatic environment
• Environmental Agency – issuing environmental permits, responsible for protecting aquatic environment
• Environmental Inspectorate – controlling activities
• Ministry of Agriculture – responsible for making regulations, supporting agricultural production and sectoral development
• Farmers and their sectoral organisations – interested in agricultural production
• Universities – research on status of aquatic environment and impact of fertilisers
• Environmental NGOs/ local communities – interested in good environmental status and clean living environment

Not all stakeholders and interest groups are auditees (e.g private sector), but sometimes they are ready to pro-respond questions voluntarily in order to solve the problems or support the change in the sector.