Wednesday, September 22, 2004

Sarbanes-Oxley Moves EHS Auditing From the Backroom to Boardroom

The role of Environmental, Health & Safety (EHS) auditors and the information they assess is currently undergoing a sea change. Traditionally, EHS auditors have assessed company-specific information using company-specific metrics for use by an internal audience within the company. Recent developments, such as the passage of Sarbanes-Oxley (SOX) and increased adoption of the Global Reporting Initiative (GRI), are broadening the scope of both information collection and modes of data delivery, as well as the audience.

EHS professionals addressed this dynamic earlier this month in Philadelphia at the annual Auditing Roundtable conference, entitled The Role and Practice of EHS Auditing in a New Era of Corporate Governance and Management Systems. EHS auditing is overseen by the Board of Environmental, Health & Safety Auditor Certifications (BEAC), a joint venture between the Auditing Roundtable and the Institute of Internal Auditors (IIA).

Sarbanes-Oxley Moves EHS Auditing From the Backroom to Boardroom

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