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11/14/2016 Environmental Compliance
for Sustainable Development
Project Submitted By :
ANIKETSHARMA – 7
DEBARUN CHATTERJEE – 19
SRIKARMAMIDALA –31
RAJAT SETH – 43
NEELRAJ VOHRA – 56
What is Sustainable development?
Sustainable development is to achieve human need goals without hampering the ability
of nature to provide the natural resources upon which our present and future society
depends.
Initially the concept of sustainable development was limited to forest and environment but
as the time passed this concept became broader and it now includes economic social
and environmental protection for future generations.
Sustainability is a process of maintaining resources indefinitely by replenishing used
resources with resources of equal or greater value. Sustainable development has two
things in combination i.e. to preserve the natural systems and simultaneously deal with
social, political, and economic challenges of our society. In addition to its focus on the
present generations addition responsibility is to preserve resources so that they are left
in sufficient amount for the future generations.
Sustainable development started from the idea of forest management originated in
Europe in 17th and 18th century. Use of term “Sustainable” was by Club in Rome in 1972
in its report on Limit to Growth. In 1980 International Union for Conservation of Nature
had published a conservation strategy that included reference to sustainable
development as Global priority. In 1982 United Nations World Charter raised 5 principles
for conversation through which human behavior that affect nature is to be guided. Again
in 1987 UN’s world commission on Environment & Development released a report called
“Brundtland Report” which included the world’s most widely definition of Sustainable
Development.
How the concept of Sustainable Development evolved in India?
In 1972 Mrs. Indira Gandhi at UN Conference on Human Environment emphasized on
removal of poverty and promoted it being a part of environmental strategy of the world.
She further stated that the interrelatedness of a planet cannot be restricted to
environmental issues alone rather they apply to environmental protection and human
development. Industrialization, environmental damage and exploitation cannot be
ignored. The choices are difficult to make as the problems are complex and our future
can be achieved with a proper understanding of common concerns and responsibilities.
India is 7th largest country by area, 2nd most populous country & the largest democracy in
the world. It is home to Indus Valley Civilization rich in culture, diversity & history. The
Indian economy is the world’s 7th biggest by nominal GDP and 3rd largest by purchasing
power parity. Market based economic reforms are being followed in India since 1991,
India became the 1st country in the world to write corporate social responsibility in
legislation on April 2014, pushing companies to invest in environmental sustainable
programs.
Poverty and environment are closely related specifically in areas where people are
dependent on natural resources for their primary livelihood. So restoring natural
environment as the grass root levels in the central issue with a pre requisite of removing
poverty and malnutrition.
Air pollution, inefficient management of waste, water scarcity, lowering groundwater
tables, lack of electricity, depleting natural resources, water pollution, preservation and
maintenance of forests & land or soil degradation are the major environmental issues
India faces today. As per the data collected & environment assessment studies of World
Bank experts, between 1995 - 2010, India has achieved progress and is making efforts
improving its environmental quality. But Still, India has a long way to go to reach
environmental quality similar to those enjoyed in developed economies. Pollution remains
a major challenge and opportunity for India.
Perspective Sustainable Development in India:
The sustainable development process directed by the need to conserve & protect the
environment, leads to generation of new jobs & improving skills. Women are involved in
earning livelihood still they are performing domestic roles. Literacy remains the essential
part of all the development activities.
What is Impact assessment in relation to sustainable development?
Environmental impact assessment is the term used for the assessment of
the environmental consequences of a plan, policy, program, or concrete projects prior to
the decision to move forward with the proposed action. Environmental assessments may
be governed by rules and procedure regarding public participation and documentation of
decision making.
List and brief about some pain areas regarding sustainable development?
Air quality
Air quality laws are applicable for the emission of air pollutants in the atmosphere. A part
of air quality laws is one which regulate the quality of air inside the buildings also. Air
quality laws are often designed to protect health by limiting & eliminating airborne
pollutant concentrations. Regulatory efforts include identifying and categorizing of the air
pollutants, setting limits on acceptable emissions standard levels, dictating necessary &
appropriate mitigation technologies.
Water quality
Water quality laws are concerned with the contamination of surface water, ground water,
& drinking water. Water quality laws, such as drinking water regulations are designed
solely in reference with human health. Regulatory efforts include identifying &
categorizing water pollutants, setting acceptable pollutant concentration level in water
resources, & limiting discharge from effluent sources.
Waste management
Waste management laws govern the transport, treatment, storage, and disposal of all
manner of waste, including municipal solid waste, hazardous waste, and nuclear waste,
among many other types. Waste laws are generally designed to minimize or eliminate the
uncontrolled dispersal of waste materials into the environment in a manner that may
cause ecological or biological harm, and include laws designed to reduce the generation
of waste and promote or mandate waste recycling. Regulatory efforts include identifying
and categorizing waste types and mandating transport, treatment, storage, and disposal
practices.
Contaminant cleanup
Environmental cleanup laws govern the removal of pollution or contaminants from
environmental media such as soil, sediment, surface water, or ground water. Unlike
pollution control laws, cleanup laws are designed to respond after-the-fact to
environmental contamination, and consequently must often define not only the necessary
response actions, but also the parties who may be responsible for undertaking (or paying
for) such actions. Regulatory requirements may include rules for emergency response,
liability allocation, site assessment, remedial investigation, feasibility studies, remedial
action, post-remedial monitoring, and site reuse.
Chemical safety
Chemical safety laws govern the use of chemicals in human activities, particularly man-
made chemicals in modern industrial applications. As contrasted with media-oriented
environmental laws (e.g., air or water quality laws), chemical control laws seek to manage
the (potential) pollutants themselves. Regulatory efforts include banning specific chemical
constituents in consumer products (e.g., Bisphenol A in plastic bottles), and
regulating pesticides.
Water resources
Water resources laws govern the ownership and use of water resources,
including surface water and ground water. Regulatory areas may include water
conservation, use restrictions, and ownership regimes.
Mineral resources
There are few basic things that need to be taken care of e.g. ownership of the resource
and the people who are eligible to work for them. Mining is related to health of people as
people working in the mines may face heath issues plus mining also affects the local
geography of the place.
Forest resources
Forest laws govern all the activities that take place in the forests i.e. timber harvesting.
Laws regulate forest land acquisition and various activities. There are few policies that
can be adopted e.g. sustained yield by which the resources are required to be managed.
In general government bodies are the ones who are responsible for implementing laws in
forests. They are the ones who will be involved in forest inventory, planning and
conservation.
Wildlife and plants
Wildlife laws take care of the impact of human activities in the wild animals which can be
directly on the animals or it can be on their habitat. Also these are responsible for
conservation of various species, creation of special habitats, probation on killing etc.
What are the Common Environmental Compliance Gaps Observed in India?
1) Lack of Valid Environmental Permits: If suppose you are setting a company so
you are required to take several clearances from various departments of the
government e.g. Environmental Clearance or Consent to Operate from the
government but it is observed that many industries are running without having all
these permits.
2) Omission of Details of Site Operations in Applications, Statutory Records &
Returns: It has been observed that some of the details that are required to be
published by the government i.e. Water Cess Returns (Form-1) or Annual
Environment Statement (Form-V). These basic details are sometimes omitted from
the records like details of the water consumed for different applications are omitted.
3) Lack of Proper Waste Management: Another area where a gap is observed is
waste management. Industries which are there lack infrastructure for the proper
disposal of waste e.g. Improper segregation of waste, lack of documentation, No
labels on hazardous materials, No proper storage are for the waste, No caution
boards etc.
4) Lack of Spill Response Plans and Equipment: As per the Factories act of 194
all the factories are required to follow with the general duty clause i.e. Manufacture,
Storage and import of Hazardous chemicals. A spill can happen any time in the
factory which can cause significant loss to life or property. Due to the lack of
regulatory requirements, many factories are not aware of this in India.
5) Lack of Appropriate Training, Equipment, and Information to Workers and
Neighboring Communities: In industries there are people working in hazardous
environment which poses a threat to the safety of the people. They should have
proper training so that they can work safely in that environment e.g. the people
who are working with material storage and handling, this risk to life and property in
industry it is also in violation of Duty clause in Factories Act,1948.
6) Effluent Discharge without Treatment: Industries are discharging harmful
effluents directly in the environment without proper treatment. Due to this industry
are violating Section 7 of Environment Protection Act 1986 and few others.
Industries should therefore treat their discharge properly before releasing that into
the environment.
What are the various reason for Regulatory Non-Compliance ?
Some of the most common reasons for non-compliance with environmental regulations
are listed below.
1) Lack of Management Commitment: Management of companies are not actually
taking environmental aspects seriously they are just treating this as waste of
money and treat it as add on part not integral part.
2) Lack of Adequate Knowledge of the Applicable Regulations – We have many
laws in the country governing numerous enforcement and regulatory authorities
which covers various environmental aspects. Ministries like Petroleum or Natural
Gas also have some obligations but the factory people are not aware about these
regulations so this creates a gap.
3) Lack of Understanding of Actions Required to Demonstrate Compliance –
People usually not read about laws unless necessary and Indian legal system at
times uses broad language without any requirement which creates ambiguity.
4) A Culture of ‘Casual Compliance’: An organizational culture of casual
compliance that permits non-compliance in the interest of greater profits has
proven to be dangerous. This culture of casual compliance, when coupled with the
management’s belief that the cost of compliance is much more than that of merely
‘managing’ the regulators is one of the main causes of the observed compliance
gaps.
5) Lack of Adequate Resources: Resource allocation is a big problem these days.
It happens in two ways:
 Lack of resources or being allocated in inadequate amounts.
 Resources not fit for the purpose.
6) Lack of adequate resources for regulators: Even the regulators are not having
proper and sufficient resources to enforce the regulations. Since many years these
environmental regulations have increased many folds these firms have not seen
proportionate increase in strength and budget.
Describe about unsustainable Patterns of consumption of resources in India?
The purchasing power of people is increasing and with that the amount of wastage is also
increasing. To curb this public awareness through education is required and in several
areas some standard of consumption are required to be established and applied through
various mechanisms which may include incentives or legislations.
There should be proper arrangements for water governance which should protect and
preserve ecosystem or restore integrity of water bodies.
Biomass is a major source of fuel, so proper mechanisms should be there in place to
make the biomass consumption sustainable by promotion of technology and resource
management. To make effective use of resources, all the stakeholders should be
identified and there is a need for well-defined enforceable rights to ensure equal access
of land water & other natural and biological resources.
Briefly Discuss about the Role of the Private Sector in sustainable development?
Almost all the companies have today a CSR department. The practice of separating
environmental and social initiatives under the ambit of CSR has now provided a way in
some corporate establishments extending these values in their operations. The private
sector’s leeway into facilitating sustainable development by their operations would involve
adoption of these values in their framework.
Private sector to helps in facilitating sustainable development through economic growth.
When the private sector engages itself with regional and national economy, there is
potential for the creation of export production, which is expanded through global and
regional changes. In doing this, there is an extension to creation of employment. There
opportunities are in place when you identify the need to plug it with a solution. As
employment increases, there is reduction of poverty and illiteracy which in turn provides
path for a sustainable lifestyle. By generating business models which will create surplus
within the scope of sustainable development, the cost of complying with environmental
standards are very much affordable, and charting of low carbon growth will become a
possible reality, and possibly make room for creative use of technologies. This pursuit will
also make a leading conscious choice in finding and relying on new sources of renewable
energy
There is a significant role of private sector together with the public sector, also through
public private partnership, the aim of sustainable urbanization plan & prioritization of
involving public sector in building smart cities will create a path of sustainable
urbanization. Collaboration of Real estate with public sector in green banking & by
prioritizing sustainable development in the process of lending will help in a long way.
Development is often seen to be only governmental but the Private Sector is also
important, in the quest to create routes towards sustainable development.
Describe Corporate reporting in terms of sustainable development?
Under Corporate Governance disclosure of information regarding the environmental
impact is becoming a significant part. There has been a significant increase in the number
of companies practicing corporate environment reporting. It was found that almost 25%
of companies were producing environmental reports.
Some common guidelines to prepare environmental reports are:
 Environmental policy & Corporate Profile
 Environmental targets and the environmental performance of its products and
services
 Environmental management systems
 Environmental data on emissions, discharges, wastes etc.
 Energy, transport, resource use and conservation
 Compliance with permits and regulation
 Products stewardship
Financial Indicators are the costs associated with environmental programs, including
liabilities & provision for future remedy.
Environmental performance reports can be evaluated by benchmarking it with others in
the industry. However, these reports will be reliable only if they are subjected to proper
independent verification. Unfortunately, both verification and benchmarking are still
primitive even in most of the developed countries.
For corporate reporting, SAI will be limited to encouraging public sector units to adopt
environmental reporting & there after expresses opinion on the genuinely of these reports.
Progress in this regard will add to the momentum for such reporting in the private industry.
Going beyond, the SAI could also take the lead in generating favorable opinion in the
accounting & auditing fraternity by organizing seminars.
Describe about the role of Local Bodies , Government Bodies and Supreme audit
institution in Sustainable Development?
Role of Government:
Preservation of natural resources and increasing global initiatives for sustainable
development resulted in integration environment within wider scope of government. 10th
Five Year Plan (02-07) of India is “The ultimate analysis, environmental management and
economic development are mutually supportive aspects of the agenda. A bad
environment undermines the development, while inadequate development results in a
lack of resources for environmental protection”. Objectives & targets of the 5-year plan
have been shown with an average growth of GDP of 8% along with equity & sustainability.
Role of Supreme Audit Institutions
In enhancing accountability and performance Supreme Audit Institutions can play a major
role in realization of sustainable development goals. Some of the functions are:
 Mandatory reporting of environmental impact of economic activity.
 Reports on progress and achievement of sustainable development goals.
 Seek assurance on compliance of Government agencies to environmental legislation.
 Conduct performance audits of enforcement of environmental laws.
 Audit efforts made by the Government in discharging required obligations.
Local Body Reporting
Local bodies are very important in terms of control and impact. In urban areas sewage,
solid and hazardous wastes etc are handled by Municipalities. Similarly, Rural local
bodies are held responsible for community assets and activities. It is imperative that these
also initiate environmental reporting.
What are the indications of Sustainable Development?
An important element in measuring progress towards sustainable development is
formulation of targets and associated indicators. These indicators act as link in ensuring
that governments are held accountable for any nonperformance. These open up areas
for audit scrutiny in 3 broad areas:
 If the objectives are practical & achievable, reflect international commitments, Time
specific, have a measurement plan and are measurable within limits.
 If the indicators are relevant & reliable i.e. easy to interpret, responsive to changes in
driving forces, their progress can be measured, clarity in goals of sustainable
development and are realizable at a reasonable cost.
 If the targets are not achieved within deadlines, then it is easy to tell that why it was not
achieved. If the deadline is still there, the audit should focus on whether the target will be
met or not in the left time frame.
In following the recommendations of the Rio Earth Summit, the Commission has
developed a list of indicators after a carefully deliberative process.
Describe Auditing & Compliance to Environmental Legislation?
Activities of various government agencies such as municipal corporations, electricity
boards, power generation companies, hospitals etc. impact environment in a substantial
way. So accordingly they are obliged to comply with environmental legislations. This has
substantial cost implications and liabilities in the event of nonperformance. SAI must,
therefore, verify if the audited entity has conducted its entitled environmental activity in
compliance with all applicable conditions, estimate the liabilities due to non-compliance
& identify the factors that are responsible for the realization of the project.
Auditing Environmental Legislation
Controlling negative environmental impacts of the economic activity relies substantially
on environmental laws. Three broad areas may be the focus of audit in this context:
 The time taken in formulation and implementation of legislation after taking a decision.
 Effectiveness of the legislation in addressing the concerns.
 Efficacy of the administration in enforcing compliance.
There has been an excess of legislation throughout the globe in recent years. The
enforcement machinery has been lagging behind. Sustained reporting on these issues by
SAI could act as a catalyst.
Auditing Environmental Programs
The Government have undertaken several programs & schemes towards a sustainable
environment. These can broadly be classified as under:
 Proper surveys of the natural resources.
 Conservation of natural resources. There are specific programs for biosphere reserves,
wetland, mangroves and coral reefs.
 Assessment of impact on environment.
 Control of pollution.
 Regeneration and development.
 Research, education, training & proper information dissemination.
 Legislative & Institutional support.
The financial outlay on some of the points maybe substantial, they all have significant
bearing on the environment, thereby meriting selection criteria of efficiency &
performance audit. Such audits will be concerned with
1) The economy of administrative practices
2) The effective utilization of human, financial & other resources employed in
the program
3) The effectiveness of the program or activity in achieving its objectives and
its intended impact.
Describe various legislations for environmental protection in India?
1974 Water Prevention & Control of Pollution Act
This was the first act that was put in place to deal comprehensively with environmental
issues. This act prohibits the discharge of pollutants into environment by companies
above a certain limit. This was amended in 1988. It was set up by Central Pollution Control
Board.
1977 Water Prevention & Control of Pollution Cess Act
This act puts a cess on water consumed by industries or local people. Its main aim is to
improve the resources of state and center board for control and prevention of water
pollution.
1981 Air Prevention & Control of Pollution Act
To deal with air pollution, Air quality standards were established in 1981 Act. This law
prohibits the use of fuels and devices which cause air pollution.
To give power to central and state pollution boards so as to meet emergencies, in
1987 the Air (Prevention and Control of Pollution) Amendment Act was introduced. The
boards were given power to deal with emergencies and recover and damages from the
concerned defaulters.
1982 Air (Prevention & Control of Pollution) Rules
It laid down the procedure that how the meetings would be conducted and the powers of
the officers in charge.
Atomic Energy Act of 1982, This was written down in order to deal with radioactive
wastes.
1988, the Motor Vehicles Act, This law was related to regulate vehicular traffic and
ensuring proper packaging & labelling of hazardous wastes.
Forests and wildlife
1972, Amendment 1991 - The Wildlife (Protection) Act
The Wildlife Protection Act, 1972, puts out a list of species of flora and fauna that needs
protection as they are ecologically important.
The Forest (Conservation) Act, 1980
This Act was written in order to protect and conserve forests. It restricts the use of forest
land for non-forest purpose.
General
1986 Environment (Protection) Act
This Act acts as umbrella legislation which was put in place to provide a framework for
coordination of state and center authorities.
Few Notifications issued under this Act are:
 1989 DoonValley Notification ,This notification does not all setting up an industry
in Doon valley which consumes more than 24MT of coal per day.
 1991 Coastal Regulation Zone Notification, It regulates the dumping of ash and
other waste in the CRZ.
 1991 Dhanu Taluka Notification, no power plants can be set up in Dhanu Taluka
as it is declared ecologically fragile.
 1989 Revdanda Creek Notification, which prohibits setting up industries in the
belt around the Revdanda Creek as per the rules laid down in the notification.
 1997 Ash Content Notification, This notification laid down rules that ash content
in coal should not exceeded 34% effective from June 2002.
 1998 Taj Trapezium Notification, This prohibited any power plant to be set up
within the geographical limit of Taj set up by Taj Tapezium Zone Pollution
Prevention and control Authority.
 1999 Disposal of Fly Ash Notification, The aim of this notification was to
conserve the Topsoil of the land. Also it aims to prevent dumping of fly ash
discharged from power plants. So as a consequence within 50km from a coal
based power plant nobody can manufacture clay or tiles unless at least 25% of
ash with soil on a weight-to-weight basis.
1986 The Environment (Protection) Rules
Under these rules standards and procedures are set for the emission or discharge of
environmental pollutants. Due to these central governments can issue notices for
prohibition or restrictions on where the industries should be located.
1997 The National Environment Appellate Authority Act
This Act is responsible for setting up of National Environment Appellate Authority which
will take of the conflicts with respect to the restrictions of areas where the industry
operations could not be carried on.
Hazardous wastes
There are many legislations which deal with hazardous waste directly or indirectly. Few
of them are Factors Act 1948, Public Liability Insurance Act 1991, National Environment
Tribunal Act 1995 and so on.
Under EPA 1986, MoEF has issued several guidelines to tackle the problem of hazardous
waste which include:
 1989, Hazardous Wastes (Management and Handling) Rules, these lay down
rules which deal with manufacture storage and import of hazardous chemicals.
 1998, Biomedical Waste (Management and Handling) Rules, these lay down
rules for proper disposal, segregation and transportation of waste.
 2000, Municipal Wastes (Management and Handling) Rules, whose aim was to
enable municipalities to dispose municipal solid waste in a scientific manner.
 2000, Hazardous Wastes (Management and Handling) Amendment Rules,
these furnish rules for importing hazardous materials into the country.
National Environment Tribunal Act, 1995
The Act furnishes strict liability for damages which may arise due to any accident or
ignorance while dealing with hazardous materials. This will help in giving relief and
compensation for the damages to people which might be affected by this.
List some International agreements on environmental issues?
India is a member and signatory to a number of Multilateral Environment Agreements
(MEA) and conventions. Some of them are:
Convention on International Trade in Endangered Species of wild fauna and flora
(CITES), 1973
Its main aim is to control and prevent international commercial trade of endangered
species or any product related to them. It reduces economic incentives to poach against
destroying natural habitat of the endangered species. India became the member of CITES
in 1976.
Montreal Protocol on Substances that deplete the Ozone Layer (to the ViennaConvention
for the Protection of the Ozone Layer), 1987
It aims to protect ozone layer. It sets targets for reducing the consumption of chemicals
that directly or indirectly affects the ozone layer. In came into effect in 1989. India
accepted the Montreal Protocol in 1992 and produced a plan for its implementation by
2010.
UN Framework Convention on Climate Change (UNFCCC), 1992
The main focus of UNFCCC was to stabilize greenhouse gas emissions at levels which
will not interfere with the environment.
India became a part of this in June 1992. This was limited to developed countries but
developing countries has the obligation to report construction of GHG inventory.
Convention on Biological Diversity, 1992
CBD is a legally binding framework treaty that has been ratified in 180 countries. The
main thrust areas for CBD are Conservation of biodiversity, sustainable use of resources
and equally sharing benefits with all the people and generations that are about to come.
India became involved in this in 1972.
UN Convention on Desertification, 1994
Intergovernmental negotiating committee were formed for elaboration of an international
convention which will be there to combat desertification in countries. The UN General
Assembly established a committee in 1992 that later helped in the setup of Convention
on Desertification in 1994.
International Tropical Timber Agreement and The International Tropical Timber
Organization (ITTO), 1983
ITTO was established by the International Tropical Timber Agreement (ITTA) in 1983 it
became operational in 1987. The ITTO manages discussion, consultation and
international cooperation based on issues related to international trade and sustainable
management of its resources. The organization has 57 countries which are part of it.
An assessment of the legal and regulatory framework for environmental protection
in India
There are many laws in place as we can see from the data above but the main problem
is the implementation of the laws. People are penalized for violation and Fines are levied
on a flat basis, plus there are not incentives to lower the discharge below prescribed
levels.
Some initiatives have already been addressed these issues in the past. The GOI came
out with a Policy which stated principles relating to Abatement of Pollution in 1992, before
Rio conference, which declared that the market-based approaches would be considered
in controlling pollution throughout the world. It stated that the economic instruments will
be required to investigate and encourage the shift from curative to preventive measures.
Ministry of Environment and Forest (MoEF) in 1995 came out with a task force to evaluate
market-based instruments. Many incentives have been used to supplement the policies.
Depreciation allowance or exemptions from excise or customs duty payment, &
arrangement of soft loans for the adoption of clean technologies are instances of some
of the few incentives. One more thing is very much evident that there is a shift in the focus
from end-of-pipe treatment of pollution to treatment at source.
Explain about role of technology in sustainable development?
To achieve sustainable economic growth, we require changes in the current industrial
processes. It is believed that the world must move towards a more energy efficient
society, one which uses resources more responsibly and effectively also organizing
industrial processes in a way that minimize and increases reusability. Technologies
affecting societal activities should reflect goals of sustainable economic development, the
following pathways are the most important:
Energy:
Sustainability is dependent on the evolution of energy technology. In short term,
dependence on fossil fuels cannot be avoided. However, the world will need to reduce
use of fossil fuels in long term. Technical efforts should be directed towards increasing
the efficiency of energy supply, and to using fossil fuels in a way that creates less
pollution. Natural gas, which produces fewer pollutants than oil and coal, is in very much
abundant supply and can play an important role in the transition to an economy which is
much less dependent on fossil fuels.
Public Infrastructure
Public infrastructure is very essential to proper functioning of the society and its ability to
achieve sustainable development goals. This includes water resource and supply
systems, power systems, roads, as well as the communications and transportation
facilities. To an extent, the technologies are very well developed. The essential challenge
lies in the diffusion of such technologies to developing nations.
Water
Water treatment and its reusability will have a decisive role in sustainable development
in many sectors. In the public sectors, public health will remain the basic feature of urban
water systems, water transportation and treatment.
Manufacturing and Mining
Manufactures have already begun to reduce and reuse materials and products in a search
for the industrial ecosystems that can imitate the natural ones. Wastes from one part of
the system are used as inputs to other parts of some other system. Companies are
changing the product and process design in ways that give the environment the same
level of consideration. Industrial uses of renewable agricultural and forestry resources are
expanding as the days are passing.
The mineral extraction industry is also adopting environmentally sound practices and is
developing approaches and technologies for the damage that have been done in past.
These technologies are also increasingly applied in rehabilitating degraded landscapes.
Adequacy of Legal and regulatory measures adopted to control and prevent the
problem
Sustainable development has a legal nature which is dependent on two conditions. Its
legal scope along with its penetration into one of recognized sources of international law.
The disagreement is that a proposition can be of a legal nature if and only if it is formulated
so as to have legal effects or to put it in simpler words, that it is legal in scope.
What are the legal proposition that have legal scope to control problems related to
sustainable development?
A proposition will have legal scope when it is formulated with the intention for
modifications. From this standpoint, the sustainable development as a proposition is
clearly legal in scope. It is also applicable to a large proportion of binding and non-binding
documents amongst which include a proposition relating to the sustainable development.
Such propositions are formulated with the intention to implement legal effects within the
international legal order. However, its legal scope is not sufficient to make it law. It must
also be recognized as binding, it must be the valid rule of law, and, traditionally, a rule will
be recognized as valid only if it abides from one of the sources of international law,
prominently conventions, customs, and general principles of law. Only then will it be
recognized as a positive norm of international law. Thus its the interrogative to be
answered whether propositions relating to sustainable development have penetrated
sources of international law and have given rise to valid rules of law.
The government needs to keep regulatory polices to maintain sustainable development.
The emergence of regulatory policies will make the regulation better. Many countries have
already realized importance of global environmental control measures and the existing
environmental problems that will be further accelerated in the world. Similarly, Indian
companies also need to develop an effective mechanism for preserving natural resources
and global environment. The main concept is national development must proceed over
environmental issues and protection of natural resources. Even though it is largely known
that national development causes loss of natural resources and also makes
environmental problems, such development could not be neglected especially when the
industrial development is mandatory as a strategy for handling the grave problem of
poverty.
India has to develop from agricultural based kingdom into an industrialized country in
order to upgrade our economy and bring changes in the country. Since the inception of
the country, development in this economy is brought to transform it into a so-called newly
industrialized country. However, such economic development brings a great negative
impact in environmental problems along with exploitation of natural resources. In solving
this problem, efforts to develop and implement various strategies for controlling and
tackling environmental conservation is significant.
What are the measures that could control such situations?
Some of the measures used are
 Application of the new technology.
 Utilize economic measures to generate responsibility among industries,
 Undertake social measure to build up spiritual commitment among the general
public in cherishing and preserving the environment,
 Promote people participation in environmental conservation and protection of
natural resources
 Adopt legal measures for controlling pollution and protecting national resources.
 It is also imperative to keep stringent legal policies to make sure development in
the sustainable fields is within legal boundaries.
When considering legal measures, there are two key pieces of legislation, the
Constitution and Enhancement and Conservation of National Environmental Quality Act.
The Constitution provides rights, liberties and duties to people on environmental
protection from people level all the way to the traditional communities, private sector
companies and private environmental organization including the local government
organization as well as the duties of the state.
The legal authorities should promote and encourage public participation in various
things like preservation, the maintenance and balanced exploitation of natural resources
and biological diversity and also in promotion, maintenance and protection of the quality
of environment of the state in accordance with persistent development principle including
the control and elimination of the pollution which affects public health, sanitary conditions,
welfare and quality of life.
The wide range of laws which should be used as tools to meet most objectives for
the protection of environment, human health, sustainable development; and other
matters. However, it is expected that in future there will be successive development of
environmental control laws to meet with the current conditions including development of
new technologies for environmental management
For Example:
 Promoting clean technology,
 Adopting the economic measures for the environmental control
 Transparency to be checked by the general public
 Strengthening people participation in the environmental conservation
 Protecting and management the natural resources.
Also the non-legal measures which particularly include the stimulation of related official's
awareness in the environmental problems should be considered. Moreover, the regional
and the international collaboration for control of the pollution and protection of natural
resources would have to be increased.
How is compliance on Sustainable development different than other compliances?
Sustainable development has received wide support in the vast array of non-binding
international legal documents. It holds resolutions of international organizations,
programs of action, and codes of conduct. Expanding the various instruments are not
recognized as among the formal sources of the law of giving rise to valid legal rule relating
a to sustainable development irrespective of the legal strength of their formulation.
But the sustainable development also finds expression in a far from negligible number of
international treaties. The location of the proposition relating to sustainable development
and its function are attributed to it. This points to certain level of the consensus among
the international community concerning the relevance of the sustainable development for
the international law. Also what is particularly significant about the inclusion of sustainable
development in conventional law.
Common impression amongst all the international lawyers is that even though sustainable
development receives the recognition in a great number of acts, this recognition is of the
little legal significance as such the references are mainly confined to the preamble, which
is not binding. However, analysis of the detailed report shows that 207 of the references
are to be found in operative part of the conventions which is the technically binding on
the parties. Closer study further reveals that for most part the sustainable development is
referred as an object that contracts parties occasionally with an indication of all types.
Clearly, sustainable development has widely penetrated in law in many countries.
However, the formulation of provisions relating the sustainable development in India is
much less as compared to the rest of the world. Though imprecise, it is characterized by
the use of the conditional law. Also the provisions are often closer to setting out in an
incentive than purporting to be strictly constraining.
What are the polices that people should adapt so that laws remain enforced?
 Engaging and supporting academic institutions, product development
partnerships, and the stakeholders in the low and middle income settings.
 Working in the partnerships to discover and develop some innovative treatments
to address medical needs in the low and the middle income settings.
 Collaborating with partners around the world to support capacity building and
improve healthcare services in the low and the middle income settings.
 Ensuring the comprehensive safety monitoring by involving itself in each and every
step of clinical development processes.
 Involving every employee in monitoring and reporting on the safe use of the
products.
 Continuously maintaining and upgrade state-of-the-art risk management system
for the products.
 Monitoring, tracking, and routinely reporting on health and safety performance, and
continually review risks to better protect the people.
 Partnering with the patient advocating in supporting disease awareness and
education, the patient access and the patient and caregiver services.
 Supporting the organizations that connect the patients to treatment.
 Upholding the industry-leading patient safety and the ethical standards.
 Establishing the policies and practices that support the corporate governance and
transparency in reporting.
 Monitoring compliance with our own internal policies and guidelines, including the
policies and guidelines that relate to the sustainability and protection of
environment.
 Providing the periodic and publicly available reports which demonstrate
commitment to transparency, ethical conduct, and the stewardship of our natural
resources.
 Partnering with patient advocates in supporting disease awareness and the
education, patient access and patient and caregiver services.
 Supporting organizations that connect the patients to treatment.
 Uphold industry-leading patient safety and ethical standards.
 Improving environmental performance by putting systems in place to periodically
measure environmental impacts and in improving processes where it is feasible.
 Identifying the opportunities and risks to the business and operations related to
sustainability and environmental compliance.
 Analyzing the identified opportunities and risks.
 Planning and prioritizing actions that are needed to address the opportunities and
risks.
 Implementing the appropriate actions and evaluate progress of these actions.
Refrences:
1) https://en.wikipedia.org/wiki/Environmental_law
2) http://www.ingersollrand.co.in/ircorp/en_in/IngersollRandIndiaBlog/2016/05
/sustainable_developm.html
3) http://www.cag.gov.in/content/framework-auditing-sustainable-
development
4) http://www.ey.com/in/en/services/specialty-services/climate-change-and-
sustainability-services/sustainability-the-corporate-responsibility
5) http://envfor.nic.in/divisions/ic/wssd/doc4/consul_book_persp.pdf
6) http://www.erm.com/globalassets/documents/publications/2016/environme
ntal-compliance-in-india-through-an-auditors-lens.pdf
7) http://www.oecd.org/env/outreach/37838061.pdf
8) http://www.triplepundit.com/2015/12/environmental-laws-and-compliance-
in-india-should-follow-maslows-hierarchy-of-needs/
http://www.triplepundit.com/2015/12/environmental-laws-and-compliance-
in-india-should-follow-maslows-hierarchy-of-needs/
9) https://en.wikipedia.org/wiki/Sustainable_development
10)Bajaj R. 1996 CITES and the wildlife trade in India New Delhi: Centre for
Environmental Law, WWF-India. 182 pp.
 Divan S and Rosencranz A. 2001
Environmental law and policy in India, cases, materials and statutes, 2nd edition
New York: Oxford University Press. 837 pp.
 Gupta S.1999
Country environment review, policy measures for sustainable development
Discussion paper, October 1999 prepared for Asian Development Bank, Programs
Department (West)
New Delhi: Delhi School of Economics. 127 pp.
 International Tropical Timber Organisation
www.itto.or.jp/Index.html
Accessed in November 2001
 MoEF
http://envfor.nic.in
Ministry of Environment & Forests, Government of India
Accessed on 24-9-2001
 WWF-India. 1999
Strengthening Environmental Legislation in India
Prepared for Asian Development Bank, Manila and Ministry of Environment and
Forests, Government of India
Centre for Environmental Law, WWF-India
Notes:
[1] Details of the notification available
on http://envfor.nic.in/legis/hsm/flyash.html
[2] For details refer to http://envfor.nic.in
[3] For details refer to the web site: www.itto.or.jp/Index.html
11)

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Environmental Compliance for Sustainable Development

  • 1. 11/14/2016 Environmental Compliance for Sustainable Development Project Submitted By : ANIKETSHARMA – 7 DEBARUN CHATTERJEE – 19 SRIKARMAMIDALA –31 RAJAT SETH – 43 NEELRAJ VOHRA – 56
  • 2. What is Sustainable development? Sustainable development is to achieve human need goals without hampering the ability of nature to provide the natural resources upon which our present and future society depends. Initially the concept of sustainable development was limited to forest and environment but as the time passed this concept became broader and it now includes economic social and environmental protection for future generations. Sustainability is a process of maintaining resources indefinitely by replenishing used resources with resources of equal or greater value. Sustainable development has two things in combination i.e. to preserve the natural systems and simultaneously deal with social, political, and economic challenges of our society. In addition to its focus on the present generations addition responsibility is to preserve resources so that they are left in sufficient amount for the future generations. Sustainable development started from the idea of forest management originated in Europe in 17th and 18th century. Use of term “Sustainable” was by Club in Rome in 1972 in its report on Limit to Growth. In 1980 International Union for Conservation of Nature had published a conservation strategy that included reference to sustainable development as Global priority. In 1982 United Nations World Charter raised 5 principles for conversation through which human behavior that affect nature is to be guided. Again in 1987 UN’s world commission on Environment & Development released a report called “Brundtland Report” which included the world’s most widely definition of Sustainable Development. How the concept of Sustainable Development evolved in India? In 1972 Mrs. Indira Gandhi at UN Conference on Human Environment emphasized on removal of poverty and promoted it being a part of environmental strategy of the world. She further stated that the interrelatedness of a planet cannot be restricted to environmental issues alone rather they apply to environmental protection and human development. Industrialization, environmental damage and exploitation cannot be ignored. The choices are difficult to make as the problems are complex and our future can be achieved with a proper understanding of common concerns and responsibilities. India is 7th largest country by area, 2nd most populous country & the largest democracy in the world. It is home to Indus Valley Civilization rich in culture, diversity & history. The Indian economy is the world’s 7th biggest by nominal GDP and 3rd largest by purchasing power parity. Market based economic reforms are being followed in India since 1991,
  • 3. India became the 1st country in the world to write corporate social responsibility in legislation on April 2014, pushing companies to invest in environmental sustainable programs. Poverty and environment are closely related specifically in areas where people are dependent on natural resources for their primary livelihood. So restoring natural environment as the grass root levels in the central issue with a pre requisite of removing poverty and malnutrition. Air pollution, inefficient management of waste, water scarcity, lowering groundwater tables, lack of electricity, depleting natural resources, water pollution, preservation and maintenance of forests & land or soil degradation are the major environmental issues India faces today. As per the data collected & environment assessment studies of World Bank experts, between 1995 - 2010, India has achieved progress and is making efforts improving its environmental quality. But Still, India has a long way to go to reach environmental quality similar to those enjoyed in developed economies. Pollution remains a major challenge and opportunity for India. Perspective Sustainable Development in India: The sustainable development process directed by the need to conserve & protect the environment, leads to generation of new jobs & improving skills. Women are involved in earning livelihood still they are performing domestic roles. Literacy remains the essential part of all the development activities. What is Impact assessment in relation to sustainable development? Environmental impact assessment is the term used for the assessment of the environmental consequences of a plan, policy, program, or concrete projects prior to the decision to move forward with the proposed action. Environmental assessments may be governed by rules and procedure regarding public participation and documentation of decision making.
  • 4. List and brief about some pain areas regarding sustainable development? Air quality Air quality laws are applicable for the emission of air pollutants in the atmosphere. A part of air quality laws is one which regulate the quality of air inside the buildings also. Air quality laws are often designed to protect health by limiting & eliminating airborne pollutant concentrations. Regulatory efforts include identifying and categorizing of the air pollutants, setting limits on acceptable emissions standard levels, dictating necessary & appropriate mitigation technologies. Water quality Water quality laws are concerned with the contamination of surface water, ground water, & drinking water. Water quality laws, such as drinking water regulations are designed solely in reference with human health. Regulatory efforts include identifying & categorizing water pollutants, setting acceptable pollutant concentration level in water resources, & limiting discharge from effluent sources. Waste management Waste management laws govern the transport, treatment, storage, and disposal of all manner of waste, including municipal solid waste, hazardous waste, and nuclear waste, among many other types. Waste laws are generally designed to minimize or eliminate the uncontrolled dispersal of waste materials into the environment in a manner that may cause ecological or biological harm, and include laws designed to reduce the generation of waste and promote or mandate waste recycling. Regulatory efforts include identifying and categorizing waste types and mandating transport, treatment, storage, and disposal practices. Contaminant cleanup Environmental cleanup laws govern the removal of pollution or contaminants from environmental media such as soil, sediment, surface water, or ground water. Unlike pollution control laws, cleanup laws are designed to respond after-the-fact to environmental contamination, and consequently must often define not only the necessary response actions, but also the parties who may be responsible for undertaking (or paying for) such actions. Regulatory requirements may include rules for emergency response, liability allocation, site assessment, remedial investigation, feasibility studies, remedial action, post-remedial monitoring, and site reuse. Chemical safety Chemical safety laws govern the use of chemicals in human activities, particularly man- made chemicals in modern industrial applications. As contrasted with media-oriented environmental laws (e.g., air or water quality laws), chemical control laws seek to manage the (potential) pollutants themselves. Regulatory efforts include banning specific chemical constituents in consumer products (e.g., Bisphenol A in plastic bottles), and regulating pesticides.
  • 5. Water resources Water resources laws govern the ownership and use of water resources, including surface water and ground water. Regulatory areas may include water conservation, use restrictions, and ownership regimes. Mineral resources There are few basic things that need to be taken care of e.g. ownership of the resource and the people who are eligible to work for them. Mining is related to health of people as people working in the mines may face heath issues plus mining also affects the local geography of the place. Forest resources Forest laws govern all the activities that take place in the forests i.e. timber harvesting. Laws regulate forest land acquisition and various activities. There are few policies that can be adopted e.g. sustained yield by which the resources are required to be managed. In general government bodies are the ones who are responsible for implementing laws in forests. They are the ones who will be involved in forest inventory, planning and conservation. Wildlife and plants Wildlife laws take care of the impact of human activities in the wild animals which can be directly on the animals or it can be on their habitat. Also these are responsible for conservation of various species, creation of special habitats, probation on killing etc. What are the Common Environmental Compliance Gaps Observed in India? 1) Lack of Valid Environmental Permits: If suppose you are setting a company so you are required to take several clearances from various departments of the government e.g. Environmental Clearance or Consent to Operate from the government but it is observed that many industries are running without having all these permits. 2) Omission of Details of Site Operations in Applications, Statutory Records & Returns: It has been observed that some of the details that are required to be published by the government i.e. Water Cess Returns (Form-1) or Annual Environment Statement (Form-V). These basic details are sometimes omitted from the records like details of the water consumed for different applications are omitted.
  • 6. 3) Lack of Proper Waste Management: Another area where a gap is observed is waste management. Industries which are there lack infrastructure for the proper disposal of waste e.g. Improper segregation of waste, lack of documentation, No labels on hazardous materials, No proper storage are for the waste, No caution boards etc. 4) Lack of Spill Response Plans and Equipment: As per the Factories act of 194 all the factories are required to follow with the general duty clause i.e. Manufacture, Storage and import of Hazardous chemicals. A spill can happen any time in the factory which can cause significant loss to life or property. Due to the lack of regulatory requirements, many factories are not aware of this in India. 5) Lack of Appropriate Training, Equipment, and Information to Workers and Neighboring Communities: In industries there are people working in hazardous environment which poses a threat to the safety of the people. They should have proper training so that they can work safely in that environment e.g. the people who are working with material storage and handling, this risk to life and property in industry it is also in violation of Duty clause in Factories Act,1948. 6) Effluent Discharge without Treatment: Industries are discharging harmful effluents directly in the environment without proper treatment. Due to this industry are violating Section 7 of Environment Protection Act 1986 and few others. Industries should therefore treat their discharge properly before releasing that into the environment. What are the various reason for Regulatory Non-Compliance ? Some of the most common reasons for non-compliance with environmental regulations are listed below. 1) Lack of Management Commitment: Management of companies are not actually taking environmental aspects seriously they are just treating this as waste of money and treat it as add on part not integral part. 2) Lack of Adequate Knowledge of the Applicable Regulations – We have many laws in the country governing numerous enforcement and regulatory authorities which covers various environmental aspects. Ministries like Petroleum or Natural
  • 7. Gas also have some obligations but the factory people are not aware about these regulations so this creates a gap. 3) Lack of Understanding of Actions Required to Demonstrate Compliance – People usually not read about laws unless necessary and Indian legal system at times uses broad language without any requirement which creates ambiguity. 4) A Culture of ‘Casual Compliance’: An organizational culture of casual compliance that permits non-compliance in the interest of greater profits has proven to be dangerous. This culture of casual compliance, when coupled with the management’s belief that the cost of compliance is much more than that of merely ‘managing’ the regulators is one of the main causes of the observed compliance gaps. 5) Lack of Adequate Resources: Resource allocation is a big problem these days. It happens in two ways:  Lack of resources or being allocated in inadequate amounts.  Resources not fit for the purpose. 6) Lack of adequate resources for regulators: Even the regulators are not having proper and sufficient resources to enforce the regulations. Since many years these environmental regulations have increased many folds these firms have not seen proportionate increase in strength and budget. Describe about unsustainable Patterns of consumption of resources in India? The purchasing power of people is increasing and with that the amount of wastage is also increasing. To curb this public awareness through education is required and in several areas some standard of consumption are required to be established and applied through various mechanisms which may include incentives or legislations. There should be proper arrangements for water governance which should protect and preserve ecosystem or restore integrity of water bodies. Biomass is a major source of fuel, so proper mechanisms should be there in place to make the biomass consumption sustainable by promotion of technology and resource management. To make effective use of resources, all the stakeholders should be
  • 8. identified and there is a need for well-defined enforceable rights to ensure equal access of land water & other natural and biological resources. Briefly Discuss about the Role of the Private Sector in sustainable development? Almost all the companies have today a CSR department. The practice of separating environmental and social initiatives under the ambit of CSR has now provided a way in some corporate establishments extending these values in their operations. The private sector’s leeway into facilitating sustainable development by their operations would involve adoption of these values in their framework. Private sector to helps in facilitating sustainable development through economic growth. When the private sector engages itself with regional and national economy, there is potential for the creation of export production, which is expanded through global and regional changes. In doing this, there is an extension to creation of employment. There opportunities are in place when you identify the need to plug it with a solution. As employment increases, there is reduction of poverty and illiteracy which in turn provides path for a sustainable lifestyle. By generating business models which will create surplus within the scope of sustainable development, the cost of complying with environmental standards are very much affordable, and charting of low carbon growth will become a possible reality, and possibly make room for creative use of technologies. This pursuit will also make a leading conscious choice in finding and relying on new sources of renewable energy There is a significant role of private sector together with the public sector, also through public private partnership, the aim of sustainable urbanization plan & prioritization of involving public sector in building smart cities will create a path of sustainable urbanization. Collaboration of Real estate with public sector in green banking & by prioritizing sustainable development in the process of lending will help in a long way. Development is often seen to be only governmental but the Private Sector is also important, in the quest to create routes towards sustainable development. Describe Corporate reporting in terms of sustainable development? Under Corporate Governance disclosure of information regarding the environmental impact is becoming a significant part. There has been a significant increase in the number of companies practicing corporate environment reporting. It was found that almost 25% of companies were producing environmental reports. Some common guidelines to prepare environmental reports are:  Environmental policy & Corporate Profile  Environmental targets and the environmental performance of its products and services  Environmental management systems  Environmental data on emissions, discharges, wastes etc.  Energy, transport, resource use and conservation
  • 9.  Compliance with permits and regulation  Products stewardship Financial Indicators are the costs associated with environmental programs, including liabilities & provision for future remedy. Environmental performance reports can be evaluated by benchmarking it with others in the industry. However, these reports will be reliable only if they are subjected to proper independent verification. Unfortunately, both verification and benchmarking are still primitive even in most of the developed countries. For corporate reporting, SAI will be limited to encouraging public sector units to adopt environmental reporting & there after expresses opinion on the genuinely of these reports. Progress in this regard will add to the momentum for such reporting in the private industry. Going beyond, the SAI could also take the lead in generating favorable opinion in the accounting & auditing fraternity by organizing seminars. Describe about the role of Local Bodies , Government Bodies and Supreme audit institution in Sustainable Development? Role of Government: Preservation of natural resources and increasing global initiatives for sustainable development resulted in integration environment within wider scope of government. 10th Five Year Plan (02-07) of India is “The ultimate analysis, environmental management and economic development are mutually supportive aspects of the agenda. A bad environment undermines the development, while inadequate development results in a lack of resources for environmental protection”. Objectives & targets of the 5-year plan have been shown with an average growth of GDP of 8% along with equity & sustainability. Role of Supreme Audit Institutions In enhancing accountability and performance Supreme Audit Institutions can play a major role in realization of sustainable development goals. Some of the functions are:  Mandatory reporting of environmental impact of economic activity.  Reports on progress and achievement of sustainable development goals.  Seek assurance on compliance of Government agencies to environmental legislation.  Conduct performance audits of enforcement of environmental laws.  Audit efforts made by the Government in discharging required obligations.
  • 10. Local Body Reporting Local bodies are very important in terms of control and impact. In urban areas sewage, solid and hazardous wastes etc are handled by Municipalities. Similarly, Rural local bodies are held responsible for community assets and activities. It is imperative that these also initiate environmental reporting. What are the indications of Sustainable Development? An important element in measuring progress towards sustainable development is formulation of targets and associated indicators. These indicators act as link in ensuring that governments are held accountable for any nonperformance. These open up areas for audit scrutiny in 3 broad areas:  If the objectives are practical & achievable, reflect international commitments, Time specific, have a measurement plan and are measurable within limits.  If the indicators are relevant & reliable i.e. easy to interpret, responsive to changes in driving forces, their progress can be measured, clarity in goals of sustainable development and are realizable at a reasonable cost.  If the targets are not achieved within deadlines, then it is easy to tell that why it was not achieved. If the deadline is still there, the audit should focus on whether the target will be met or not in the left time frame. In following the recommendations of the Rio Earth Summit, the Commission has developed a list of indicators after a carefully deliberative process. Describe Auditing & Compliance to Environmental Legislation? Activities of various government agencies such as municipal corporations, electricity boards, power generation companies, hospitals etc. impact environment in a substantial way. So accordingly they are obliged to comply with environmental legislations. This has substantial cost implications and liabilities in the event of nonperformance. SAI must, therefore, verify if the audited entity has conducted its entitled environmental activity in compliance with all applicable conditions, estimate the liabilities due to non-compliance & identify the factors that are responsible for the realization of the project. Auditing Environmental Legislation Controlling negative environmental impacts of the economic activity relies substantially on environmental laws. Three broad areas may be the focus of audit in this context:  The time taken in formulation and implementation of legislation after taking a decision.  Effectiveness of the legislation in addressing the concerns.  Efficacy of the administration in enforcing compliance. There has been an excess of legislation throughout the globe in recent years. The enforcement machinery has been lagging behind. Sustained reporting on these issues by SAI could act as a catalyst.
  • 11. Auditing Environmental Programs The Government have undertaken several programs & schemes towards a sustainable environment. These can broadly be classified as under:  Proper surveys of the natural resources.  Conservation of natural resources. There are specific programs for biosphere reserves, wetland, mangroves and coral reefs.  Assessment of impact on environment.  Control of pollution.  Regeneration and development.  Research, education, training & proper information dissemination.  Legislative & Institutional support. The financial outlay on some of the points maybe substantial, they all have significant bearing on the environment, thereby meriting selection criteria of efficiency & performance audit. Such audits will be concerned with 1) The economy of administrative practices 2) The effective utilization of human, financial & other resources employed in the program 3) The effectiveness of the program or activity in achieving its objectives and its intended impact. Describe various legislations for environmental protection in India? 1974 Water Prevention & Control of Pollution Act This was the first act that was put in place to deal comprehensively with environmental issues. This act prohibits the discharge of pollutants into environment by companies above a certain limit. This was amended in 1988. It was set up by Central Pollution Control Board. 1977 Water Prevention & Control of Pollution Cess Act This act puts a cess on water consumed by industries or local people. Its main aim is to improve the resources of state and center board for control and prevention of water pollution. 1981 Air Prevention & Control of Pollution Act To deal with air pollution, Air quality standards were established in 1981 Act. This law prohibits the use of fuels and devices which cause air pollution.
  • 12. To give power to central and state pollution boards so as to meet emergencies, in 1987 the Air (Prevention and Control of Pollution) Amendment Act was introduced. The boards were given power to deal with emergencies and recover and damages from the concerned defaulters. 1982 Air (Prevention & Control of Pollution) Rules It laid down the procedure that how the meetings would be conducted and the powers of the officers in charge. Atomic Energy Act of 1982, This was written down in order to deal with radioactive wastes. 1988, the Motor Vehicles Act, This law was related to regulate vehicular traffic and ensuring proper packaging & labelling of hazardous wastes. Forests and wildlife 1972, Amendment 1991 - The Wildlife (Protection) Act The Wildlife Protection Act, 1972, puts out a list of species of flora and fauna that needs protection as they are ecologically important. The Forest (Conservation) Act, 1980 This Act was written in order to protect and conserve forests. It restricts the use of forest land for non-forest purpose. General 1986 Environment (Protection) Act This Act acts as umbrella legislation which was put in place to provide a framework for coordination of state and center authorities. Few Notifications issued under this Act are:  1989 DoonValley Notification ,This notification does not all setting up an industry in Doon valley which consumes more than 24MT of coal per day.  1991 Coastal Regulation Zone Notification, It regulates the dumping of ash and other waste in the CRZ.  1991 Dhanu Taluka Notification, no power plants can be set up in Dhanu Taluka as it is declared ecologically fragile.
  • 13.  1989 Revdanda Creek Notification, which prohibits setting up industries in the belt around the Revdanda Creek as per the rules laid down in the notification.  1997 Ash Content Notification, This notification laid down rules that ash content in coal should not exceeded 34% effective from June 2002.  1998 Taj Trapezium Notification, This prohibited any power plant to be set up within the geographical limit of Taj set up by Taj Tapezium Zone Pollution Prevention and control Authority.  1999 Disposal of Fly Ash Notification, The aim of this notification was to conserve the Topsoil of the land. Also it aims to prevent dumping of fly ash discharged from power plants. So as a consequence within 50km from a coal based power plant nobody can manufacture clay or tiles unless at least 25% of ash with soil on a weight-to-weight basis. 1986 The Environment (Protection) Rules Under these rules standards and procedures are set for the emission or discharge of environmental pollutants. Due to these central governments can issue notices for prohibition or restrictions on where the industries should be located. 1997 The National Environment Appellate Authority Act This Act is responsible for setting up of National Environment Appellate Authority which will take of the conflicts with respect to the restrictions of areas where the industry operations could not be carried on. Hazardous wastes There are many legislations which deal with hazardous waste directly or indirectly. Few of them are Factors Act 1948, Public Liability Insurance Act 1991, National Environment Tribunal Act 1995 and so on. Under EPA 1986, MoEF has issued several guidelines to tackle the problem of hazardous waste which include:  1989, Hazardous Wastes (Management and Handling) Rules, these lay down rules which deal with manufacture storage and import of hazardous chemicals.  1998, Biomedical Waste (Management and Handling) Rules, these lay down rules for proper disposal, segregation and transportation of waste.  2000, Municipal Wastes (Management and Handling) Rules, whose aim was to enable municipalities to dispose municipal solid waste in a scientific manner.  2000, Hazardous Wastes (Management and Handling) Amendment Rules, these furnish rules for importing hazardous materials into the country.
  • 14. National Environment Tribunal Act, 1995 The Act furnishes strict liability for damages which may arise due to any accident or ignorance while dealing with hazardous materials. This will help in giving relief and compensation for the damages to people which might be affected by this. List some International agreements on environmental issues? India is a member and signatory to a number of Multilateral Environment Agreements (MEA) and conventions. Some of them are: Convention on International Trade in Endangered Species of wild fauna and flora (CITES), 1973 Its main aim is to control and prevent international commercial trade of endangered species or any product related to them. It reduces economic incentives to poach against destroying natural habitat of the endangered species. India became the member of CITES in 1976. Montreal Protocol on Substances that deplete the Ozone Layer (to the ViennaConvention for the Protection of the Ozone Layer), 1987 It aims to protect ozone layer. It sets targets for reducing the consumption of chemicals that directly or indirectly affects the ozone layer. In came into effect in 1989. India accepted the Montreal Protocol in 1992 and produced a plan for its implementation by 2010. UN Framework Convention on Climate Change (UNFCCC), 1992 The main focus of UNFCCC was to stabilize greenhouse gas emissions at levels which will not interfere with the environment. India became a part of this in June 1992. This was limited to developed countries but developing countries has the obligation to report construction of GHG inventory. Convention on Biological Diversity, 1992 CBD is a legally binding framework treaty that has been ratified in 180 countries. The main thrust areas for CBD are Conservation of biodiversity, sustainable use of resources and equally sharing benefits with all the people and generations that are about to come. India became involved in this in 1972.
  • 15. UN Convention on Desertification, 1994 Intergovernmental negotiating committee were formed for elaboration of an international convention which will be there to combat desertification in countries. The UN General Assembly established a committee in 1992 that later helped in the setup of Convention on Desertification in 1994. International Tropical Timber Agreement and The International Tropical Timber Organization (ITTO), 1983 ITTO was established by the International Tropical Timber Agreement (ITTA) in 1983 it became operational in 1987. The ITTO manages discussion, consultation and international cooperation based on issues related to international trade and sustainable management of its resources. The organization has 57 countries which are part of it. An assessment of the legal and regulatory framework for environmental protection in India There are many laws in place as we can see from the data above but the main problem is the implementation of the laws. People are penalized for violation and Fines are levied on a flat basis, plus there are not incentives to lower the discharge below prescribed levels. Some initiatives have already been addressed these issues in the past. The GOI came out with a Policy which stated principles relating to Abatement of Pollution in 1992, before Rio conference, which declared that the market-based approaches would be considered in controlling pollution throughout the world. It stated that the economic instruments will be required to investigate and encourage the shift from curative to preventive measures. Ministry of Environment and Forest (MoEF) in 1995 came out with a task force to evaluate market-based instruments. Many incentives have been used to supplement the policies. Depreciation allowance or exemptions from excise or customs duty payment, & arrangement of soft loans for the adoption of clean technologies are instances of some of the few incentives. One more thing is very much evident that there is a shift in the focus from end-of-pipe treatment of pollution to treatment at source. Explain about role of technology in sustainable development? To achieve sustainable economic growth, we require changes in the current industrial processes. It is believed that the world must move towards a more energy efficient society, one which uses resources more responsibly and effectively also organizing industrial processes in a way that minimize and increases reusability. Technologies affecting societal activities should reflect goals of sustainable economic development, the following pathways are the most important:
  • 16. Energy: Sustainability is dependent on the evolution of energy technology. In short term, dependence on fossil fuels cannot be avoided. However, the world will need to reduce use of fossil fuels in long term. Technical efforts should be directed towards increasing the efficiency of energy supply, and to using fossil fuels in a way that creates less pollution. Natural gas, which produces fewer pollutants than oil and coal, is in very much abundant supply and can play an important role in the transition to an economy which is much less dependent on fossil fuels. Public Infrastructure Public infrastructure is very essential to proper functioning of the society and its ability to achieve sustainable development goals. This includes water resource and supply systems, power systems, roads, as well as the communications and transportation facilities. To an extent, the technologies are very well developed. The essential challenge lies in the diffusion of such technologies to developing nations. Water Water treatment and its reusability will have a decisive role in sustainable development in many sectors. In the public sectors, public health will remain the basic feature of urban water systems, water transportation and treatment. Manufacturing and Mining Manufactures have already begun to reduce and reuse materials and products in a search for the industrial ecosystems that can imitate the natural ones. Wastes from one part of the system are used as inputs to other parts of some other system. Companies are changing the product and process design in ways that give the environment the same level of consideration. Industrial uses of renewable agricultural and forestry resources are expanding as the days are passing. The mineral extraction industry is also adopting environmentally sound practices and is developing approaches and technologies for the damage that have been done in past. These technologies are also increasingly applied in rehabilitating degraded landscapes.
  • 17. Adequacy of Legal and regulatory measures adopted to control and prevent the problem Sustainable development has a legal nature which is dependent on two conditions. Its legal scope along with its penetration into one of recognized sources of international law. The disagreement is that a proposition can be of a legal nature if and only if it is formulated so as to have legal effects or to put it in simpler words, that it is legal in scope. What are the legal proposition that have legal scope to control problems related to sustainable development? A proposition will have legal scope when it is formulated with the intention for modifications. From this standpoint, the sustainable development as a proposition is clearly legal in scope. It is also applicable to a large proportion of binding and non-binding documents amongst which include a proposition relating to the sustainable development. Such propositions are formulated with the intention to implement legal effects within the international legal order. However, its legal scope is not sufficient to make it law. It must also be recognized as binding, it must be the valid rule of law, and, traditionally, a rule will be recognized as valid only if it abides from one of the sources of international law, prominently conventions, customs, and general principles of law. Only then will it be recognized as a positive norm of international law. Thus its the interrogative to be answered whether propositions relating to sustainable development have penetrated sources of international law and have given rise to valid rules of law. The government needs to keep regulatory polices to maintain sustainable development. The emergence of regulatory policies will make the regulation better. Many countries have already realized importance of global environmental control measures and the existing environmental problems that will be further accelerated in the world. Similarly, Indian companies also need to develop an effective mechanism for preserving natural resources and global environment. The main concept is national development must proceed over environmental issues and protection of natural resources. Even though it is largely known that national development causes loss of natural resources and also makes environmental problems, such development could not be neglected especially when the industrial development is mandatory as a strategy for handling the grave problem of poverty. India has to develop from agricultural based kingdom into an industrialized country in order to upgrade our economy and bring changes in the country. Since the inception of the country, development in this economy is brought to transform it into a so-called newly industrialized country. However, such economic development brings a great negative impact in environmental problems along with exploitation of natural resources. In solving
  • 18. this problem, efforts to develop and implement various strategies for controlling and tackling environmental conservation is significant. What are the measures that could control such situations? Some of the measures used are  Application of the new technology.  Utilize economic measures to generate responsibility among industries,  Undertake social measure to build up spiritual commitment among the general public in cherishing and preserving the environment,  Promote people participation in environmental conservation and protection of natural resources  Adopt legal measures for controlling pollution and protecting national resources.  It is also imperative to keep stringent legal policies to make sure development in the sustainable fields is within legal boundaries. When considering legal measures, there are two key pieces of legislation, the Constitution and Enhancement and Conservation of National Environmental Quality Act. The Constitution provides rights, liberties and duties to people on environmental protection from people level all the way to the traditional communities, private sector companies and private environmental organization including the local government organization as well as the duties of the state. The legal authorities should promote and encourage public participation in various things like preservation, the maintenance and balanced exploitation of natural resources and biological diversity and also in promotion, maintenance and protection of the quality of environment of the state in accordance with persistent development principle including the control and elimination of the pollution which affects public health, sanitary conditions, welfare and quality of life. The wide range of laws which should be used as tools to meet most objectives for the protection of environment, human health, sustainable development; and other matters. However, it is expected that in future there will be successive development of environmental control laws to meet with the current conditions including development of new technologies for environmental management For Example:  Promoting clean technology,  Adopting the economic measures for the environmental control  Transparency to be checked by the general public  Strengthening people participation in the environmental conservation  Protecting and management the natural resources.
  • 19. Also the non-legal measures which particularly include the stimulation of related official's awareness in the environmental problems should be considered. Moreover, the regional and the international collaboration for control of the pollution and protection of natural resources would have to be increased. How is compliance on Sustainable development different than other compliances? Sustainable development has received wide support in the vast array of non-binding international legal documents. It holds resolutions of international organizations, programs of action, and codes of conduct. Expanding the various instruments are not recognized as among the formal sources of the law of giving rise to valid legal rule relating a to sustainable development irrespective of the legal strength of their formulation. But the sustainable development also finds expression in a far from negligible number of international treaties. The location of the proposition relating to sustainable development and its function are attributed to it. This points to certain level of the consensus among the international community concerning the relevance of the sustainable development for the international law. Also what is particularly significant about the inclusion of sustainable development in conventional law. Common impression amongst all the international lawyers is that even though sustainable development receives the recognition in a great number of acts, this recognition is of the little legal significance as such the references are mainly confined to the preamble, which is not binding. However, analysis of the detailed report shows that 207 of the references are to be found in operative part of the conventions which is the technically binding on the parties. Closer study further reveals that for most part the sustainable development is referred as an object that contracts parties occasionally with an indication of all types. Clearly, sustainable development has widely penetrated in law in many countries. However, the formulation of provisions relating the sustainable development in India is much less as compared to the rest of the world. Though imprecise, it is characterized by the use of the conditional law. Also the provisions are often closer to setting out in an incentive than purporting to be strictly constraining. What are the polices that people should adapt so that laws remain enforced?  Engaging and supporting academic institutions, product development partnerships, and the stakeholders in the low and middle income settings.  Working in the partnerships to discover and develop some innovative treatments to address medical needs in the low and the middle income settings.  Collaborating with partners around the world to support capacity building and improve healthcare services in the low and the middle income settings.  Ensuring the comprehensive safety monitoring by involving itself in each and every step of clinical development processes.
  • 20.  Involving every employee in monitoring and reporting on the safe use of the products.  Continuously maintaining and upgrade state-of-the-art risk management system for the products.  Monitoring, tracking, and routinely reporting on health and safety performance, and continually review risks to better protect the people.  Partnering with the patient advocating in supporting disease awareness and education, the patient access and the patient and caregiver services.  Supporting the organizations that connect the patients to treatment.  Upholding the industry-leading patient safety and the ethical standards.  Establishing the policies and practices that support the corporate governance and transparency in reporting.  Monitoring compliance with our own internal policies and guidelines, including the policies and guidelines that relate to the sustainability and protection of environment.  Providing the periodic and publicly available reports which demonstrate commitment to transparency, ethical conduct, and the stewardship of our natural resources.  Partnering with patient advocates in supporting disease awareness and the education, patient access and patient and caregiver services.  Supporting organizations that connect the patients to treatment.  Uphold industry-leading patient safety and ethical standards.  Improving environmental performance by putting systems in place to periodically measure environmental impacts and in improving processes where it is feasible.  Identifying the opportunities and risks to the business and operations related to sustainability and environmental compliance.  Analyzing the identified opportunities and risks.  Planning and prioritizing actions that are needed to address the opportunities and risks.  Implementing the appropriate actions and evaluate progress of these actions.
  • 21. Refrences: 1) https://en.wikipedia.org/wiki/Environmental_law 2) http://www.ingersollrand.co.in/ircorp/en_in/IngersollRandIndiaBlog/2016/05 /sustainable_developm.html 3) http://www.cag.gov.in/content/framework-auditing-sustainable- development 4) http://www.ey.com/in/en/services/specialty-services/climate-change-and- sustainability-services/sustainability-the-corporate-responsibility 5) http://envfor.nic.in/divisions/ic/wssd/doc4/consul_book_persp.pdf 6) http://www.erm.com/globalassets/documents/publications/2016/environme ntal-compliance-in-india-through-an-auditors-lens.pdf 7) http://www.oecd.org/env/outreach/37838061.pdf 8) http://www.triplepundit.com/2015/12/environmental-laws-and-compliance- in-india-should-follow-maslows-hierarchy-of-needs/ http://www.triplepundit.com/2015/12/environmental-laws-and-compliance- in-india-should-follow-maslows-hierarchy-of-needs/ 9) https://en.wikipedia.org/wiki/Sustainable_development 10)Bajaj R. 1996 CITES and the wildlife trade in India New Delhi: Centre for Environmental Law, WWF-India. 182 pp.  Divan S and Rosencranz A. 2001 Environmental law and policy in India, cases, materials and statutes, 2nd edition New York: Oxford University Press. 837 pp.  Gupta S.1999 Country environment review, policy measures for sustainable development Discussion paper, October 1999 prepared for Asian Development Bank, Programs Department (West) New Delhi: Delhi School of Economics. 127 pp.  International Tropical Timber Organisation
  • 22. www.itto.or.jp/Index.html Accessed in November 2001  MoEF http://envfor.nic.in Ministry of Environment & Forests, Government of India Accessed on 24-9-2001  WWF-India. 1999 Strengthening Environmental Legislation in India Prepared for Asian Development Bank, Manila and Ministry of Environment and Forests, Government of India Centre for Environmental Law, WWF-India Notes: [1] Details of the notification available on http://envfor.nic.in/legis/hsm/flyash.html [2] For details refer to http://envfor.nic.in [3] For details refer to the web site: www.itto.or.jp/Index.html 11)