The document discusses green auditing, including planning, areas of concern, reporting, and implementation. It provides an overview of the necessity of green audits and differences between internal/external audits. Key aspects of audit planning discussed are engagement circumstances, risks, intended users, and standards like AA1000. Areas of concern addressed include regulations, waste management, and supply chain risks. Reporting guidelines from India, GRI, and benefits of reporting are covered. Implementation is shown to involve deciding to report, identifying impacts and audiences, and assuring and publishing the final report.

1. Green Audit Planning & Reporting By CA Guru Prasad M GURU & JANA Green audit – Planning and reporting CA Guru Prasad – Guru & Jana, Chartered Accountants

7. Audit Planning

12. Audit Planning:

15. Financial Implications:

19. REPORTING

24. Financial Strategic If a company can demonstrate good environmental performance and an acceptable level of environmental liability to its stakeholders, it may benefit financially in that its share price may increase Potential strategic benefits include improving the company image and building better relations with relevant stakeholder groups. BENEFITS Reporting

26. GRI Reporting Framework

35. Three pillars of sustainability Reporting

36. Sustainability report of Wipro- FY2009-10

37. Sustainability report of BPCL- FY2009-10

38. Sustainability report of ONGC- FY2009-10

41. Green Audit Reporting Step By Step Step-1 Decide to Report

42. Step-2 Identify the Audience for the Report Green Audit Reporting Step By Step

43. Review and identification Environmental impacts. Step-3 Green Audit Reporting Step By Step

44. Green Audit Reporting Step By Step Step-4 PREPARATION OF ENVIRONMENT POLICY

45. Green Audit Reporting Step By Step Step-5 GATHER DATA AND PREPARE INFORMATION

46. Green Audit Reporting Step By Step Step-6 ASSURANCE

47. Green Audit Reporting Step By Step Step-7 Finalize and publish the report

48. IDENTIFY THE AUDIENCE FOR THE REPORT FINALIZE AND PUBLISH THE REPORT ASSURANCE GATHER DATA AND PREPARE INFORMATION PREPARATION OF ENVIRONMENT POLICY REVIEW AND IDENTIFICATION ENVIRONMENTAL IMPACTS. IDENTIFY THE AUDIENCE FOR THE REPORT DECIDE TO REPORT Green Audit Reporting Step By Step STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 STEP 6 STEP 7