Environmental auditing is a process of evaluating the creation and use of proficient environmental policies in a resourceful and cost-efficient manner to minimize the damaging effects an organization's operational activities has on the environment (Court of Audit, 2013).
The attainment of full environmental compliance certification such as ISO 14001: 2004 by an organization is dependent on its adoption and implementation of an environmental policy that reflects its willingness to improve its environmental performance through the evaluation of the effects caused by its operations, developing strategies to achieve its target of environmental sustainability, integration of an environmental management system that guarantees execution of set objectives coupled with intermittent internal audit to evaluate performance against set goals and finally verification by an independent auditor.
COMPANY PROFILE
Coca-Cola Hellenic Bottling Company S.A was established from a merger of Coca-Cola Beverages and Hellenic Bottling Company in 2000. The company has over 75 plants in 28 countries of the world with head office in Athens Greece. Among its major brands produced are Coca-Cola, Fanta and Sprit. An independent audit of the company's environmental policy compliance with the ISO 14001: 2004 has been structured and is given in the table below.
GENERAL REQUIREMENTS
ISO 14001: 2004 STANDARDS
ASSESSMENT
RECOMMENDATIONS
Does Coca-Cola Hellenic have an environmental management system that is compliant with ISO 14001:2004 standards?
Yes
Policy statement 2 confirms the presence and application in all its operations of an environmental management system that is compliant with the ISO 14001:2004 standard.
Has the policy been defined by executive management?
Yes
The policy included the endorsement of the Chief Executive Officer and the board of directors' commitment to ensure implementation. However, it was observed that the policy statement did not include the organisation's health, safety and environment department endorsement. In addition, the chief executive officer's signature was not appended on the policy statement found on the company's website.
The health, safety and environment department's endorsement of the policy should be communicated within the environmental policy because it serves as an evidence of the considerations taken in the creation of the policy and the willingness of the organisation to keep its commitments.
The chief executive officer should append his signature to the policy statement found on the company's website.
Is the policy appropriate for the nature of the company's activities?
Yes
Policy statement 3 addresses the organisation's commitment to managing the environmental impacts associated with the environmental aspect it commits to identify in policy statement 4. While Policy Statement 5, 6&7 highlights pollution and climate change as the environmental impacts that are created by the company's environmental aspects which are listed as water consumption, coolant emissions, energy and resource use.
Does the Policy include a commitment to continuous improvement and pollution prevention?
Yes
Policy statement 2,5,6,7 &8 addresses the organisation's commitment to integrate an environmental management system in its operations that will guarantee constant improvement. This system will incorporate a pollution prevention and environmental sustainability practice that will minimize waste water production, emission to the atmosphere and at the same time increase the reuse of packages.
Policy Statement 10 addresses the organisation's commitment to collaborate with relevant stakeholders in proffering solutions to major environmental problems.
The organisation should include its use of up-to-date technology and sustainable sourcing of materials as strategies it imbibes in its operational activities to prevent pollution within the policy statement.
Is there a commitment to comply with pertinent environmental legislations?
Yes
Policy Statement 1 applies to the organisation's commitment to abide by all relevant environmental regulation it subscribes to.
Is there an outline for establishing and reviewing environmental objectives?
Yes
Policy statement 4 highlights the process by which the organisation recognises the harmful environmental effects associated with its activities and tries to reduce these effects through a process of target setting, outcome monitoring and auditing of process and performance. The policy however makes no mention of a verification of the evaluation process by an independent auditor and also the intervals between reviews.
The participation of an independent auditor in the evaluation and review process should be communicated within the policy.
The review and update of the environmental policy should be conducted regularly and stated in the policy.
Is the policy documented, implemented and maintained?
Yes
The policy is documented and available on the internet http://www.coca-colahellenic.com/sustainability/ourapproach/sustainabilitypolicy/. The responsibility for implementation lies with the corporate social responsibility committee of the company's board of directors.
Do staff and Stakeholders know how the policy relates to their functions within the organisation?
Yes
Policy Statement 9 addresses the organisation's commitment to provide its staff with information and the facilities needed to promote their incorporation of world's best environmental practices in their day-to-day activities while Policy Statement 11 applies to the communication of environmental concerns and achievement to stakeholders.
EXECUTIVE SUMMARY
It is worthy of note that an organisation as multi-faceted as Coco-cola Hellenic has demonstrated its commitment to sustainable management and protection of the environment, its stakeholders and provision of healthy and safe working environment for its staff through the integration of an environmental management system into all its operations. However to be fully compliant with the ISO standard, the organisation needs to take on board the recommendations made and also periodically review its policy statement
COMPANY PROFILE
Schweppes Australia was setup in 2009 as a wholly-owned subsidiary of the Korean owned company Asanti Group Holding Limited. Among its popular brands are Pepsi and Mountain Dew. The environmental policy under review was created and integrated into the company's operations in June 2011.
GENERAL REQUIREMENTS
ISO 14001: 2004 STANDARDS
ASSESSMENT
RECOMMENDATIONS
Does Schweppes have an environmental management system that is compliant with ISO 14001:2004 standards?
Yes
Policy statement 3 confirms the presence of an environmental management system but its compliance with ISO 14001: 2004 is not communicated within the policy statement.
The compliance of the environmental management system with ISO 14001: 2004 should be stated within the policy statement.
Has the policy been defined by executive management?
Is the policy appropriate for the nature of the company's activities?
Yes
The policy was endorsed by the company's managing director. However, it did not include the endorsement and commitment of the board of directors and the health, safety and environment department of the organisation.
Yes
Policy statement 4 addresses the organisation's commitment to identify and seek ways to prevent, reduce and stop the environmental impacts associated with its operational activities.
Future environmental reports should include the endorsement of the board of directors and the health, safety and environment department.
Does the Policy include a commitment to pollution prevention and continuous improvement?
Yes
Policy statement 4 a, c, d addresses the organisation's commitment to minimize emission, reduce waste production and prevent pollution through the integration of environmental sustainable best practices in its operations.
Policy statement 5 highlights the systematic strategy of target setting and continuous review of achievement against set target developed by the organisation to reduce its environmental impact and at the same time achieve continual improvement
Is there a commitment to comply with pertinent environmental legislations?
Yes
Policy statement 1 confirms the organisations commitment to abide by all relevant environmental regulations and responsibilities. However, no mention of the legislation or standard the organisation subscribes to was made mention of within the policy.
One of the environmental standards to which the company subscribes to should be stated within the policy (e.g. ISO 14001:2004).
Is there an outline for establishing and reviewing environmental objectives?
Yes
This was stated in policy statement 5 as reported above. It was however observed that no mention of the standard on which the review bases it evaluation on was made. The parties responsible for evaluating and reviewing achievement against set targets were also not mentioned.
The standard to which the company bases its appraisal and review on and the persons or group of people responsible for reviewing achievements against set targets should be stated in the policy (with the inclusion of the verification of the process by an independent auditor)
Is the policy documented,
Implemented and maintained?
Yes
The policy is documented and available on the internet http://www.schweppesaustralia.com.au/getattachment/Who-We-Are/The-Schweppes-Way/Environment/Schweppes-Environment-Policy-2011.pdf.aspx . Policy statement 3 applies to the organisation's commitment to implement an environmental management system but it does not state who in the organisation is responsible for ensuring compliance.
The persons or group of people responsible for ensuring the implementation of the policy should be communicated within the policy statement.
Do staff and Stakeholders know how the policy relates to their functions within the organisation?
Policy statement 2 addresses the organisations communication of the existence of the policy and its application to its staff through trainings but it makes no mention of its communication to the company's stakeholders.
The existence of the policy and its application should be communicated to all relevant stakeholders (e.g. through creation and distribution of the policy manual) and reported in subsequent policy statements.
Is it available to the Public?
Yes
the policy is available on the company's website http://www.schweppesaustralia.com.au/getattachment/Who-We-Are/The-Schweppes-Way/Environment/Schweppes-Environment-Policy-2011.pdf.aspx
EXECUTIVE SUMMARY
It is commendable that Schweppes Australia recognises that as consumers of environmental natural resources it has a responsibility to sustain and manage the environment and this it has demonstrated by its development and application of an environmental management system in its day-to-day operations. In addition to the few recommendations listed above the company needs imbibe a culture of periodically reviewing and updating its policy so as to anticipate and respond to the constantly changing environmental situations and to ensure its compliance with ISO 14001:2004.
CONCLUSION
It is recommended that in a quest to sustain the environment both companies should create a feedback mechanism from all relevant stakeholders to track results and ensure that corrective actions on the policy are made during the review process. In addition, a request for environmental conformity by its suppliers and product users with the combination of the EMS will ensure that the above stated company's environmental policies are effectively implemented and that set goals are achieved.
