Sustainability measurement & disclosure
Environmental audit
Definition
An environmental audit is a systematic, documented evaluation of an organisation's environmental performance or management arrangements. Two main forms exist: environmental compliance audits, which test practices against legal and contractual requirements, and management system audits, which assess an environmental management system against standards such as ISO 14001, as part of certification.
References
Overview
What it means
Audits examine documentation, practices on site, risk identification and controls, producing findings, nonconformities and improvement opportunities. Certification to ISO 14001 involves a two-stage external audit, surveillance audits and recertification cycles; the 2026 revision of ISO 14001 strengthens climate, life-cycle and supplier coverage with transition required by May 2029.
How it is used
Used for EMS certification, regulatory compliance assurance, due diligence in transactions and supply-chain verification.
Why it matters
Auditing converts environmental policy into verified practice and is the assurance backbone of management-system standards.