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Environmental auditing in rural areas: current patterns and future challenges in central asia.

1. Introduction

2. foundations of environmental auditing.

“Environmental Auditing is a management tool comprising a systematic, documented, periodic and objective evaluation of how well environmental organization, management and equipment are performing with the aim of helping to safeguard the environment by: (i) facilitating management control of environmental practices; (ii) assessing compliance with company policies, which would include meeting regulatory requirements” . [ 9 ]

“It is a systematic, documented, periodic, and objective review of facility operations and practices related to meeting environmental requirements” . [ 10 ]

“A systematic, documented, periodic, and objective review of environmental operations, management systems, performance, or practice, carried out through a rigorous process of obtaining and evaluating evidence regarding a verifiable objective or assertion about an environmental matter, to ascertain the degree of correspondence with established criteria and then communicating the findings to the appropriate recipient” . [ 11 ]

• Self-audits.
• Hiring and training internal staff.
• Audit conducted by a third party, external to the entity.
• No pressure on the internal staff in terms of additional responsibilities.
• Possession of better experience and expertise in the EA area.
• Ability to provide better recommendations on action plans, since they might have already had the same experience in a similar sector/industry.
• Ability to conduct an objective and independent audit, since they do not have any connections with the company.

3. Designing the Enquiry on Environmental Auditing: Research Questions and a Two-Step Methodology

• What is the landscape about environmental auditing provided so far from academic scholars? What does the literature say regarding the issue in Central Asia?
• What are the current trends of EA in Central Asia with regard to the private sector?
• What are the similarities/differences in emerged EA tools and techniques between Central Asian countries?
• What are the ways of improving the EA in Central Asia based on the best practices of developed economies?

4. Literature Background on Environmental Auditing

• Time: the timeframe is unlimited. Such a choice is consistent with the evolution of environmental auditing landscape, which has historically seen up- and downtrends in its development throughout the world;
• Language: only articles published in English were included;
• Source: to ensure high quality in the studies, we kept only papers published in peer-reviewed journals, with some minor additions due to the relevance found by adding, as a searching resource, Google Scholar. As a consequence, books, book chapters, abstracts, conference proceedings, and reports were mostly excluded.
• Determinants of frequency of EAs;
• Positive impacts of EAs on industries;
• Integration of internal and external EAs to increase the firm’s market value.
• The Role of accountants and financial auditors in environmental auditing, with a sub-thematic area concerning the (scarce) literature on developments in the EA profession in Central Asia.

4.1. EA Trends in the Private Sector

4.1.1. determinants of frequency of eas.

• Companies in environmentally sensitive industries are more likely to disclose environmental information.
• The majority of firms (48.3%) carry out EAs every two or more years.
• A minority (24.5%) describe their audit programs as “EAs”, whereas the rest consider it as environmental, health, and safety (EHS) audits.
• Eighty-six percent of the firms follow ISO 14001 standards, which include the review of the firm’s EMS.
• Companies that have EA programs have higher revenues than those that do not.

4.1.2. Positive Impacts of EAs on Industries

4.1.3. integration of external and internal eas to increase the firm’s market value.

• Publicly disclosing environmental reports can lead to potential negative reactions from external users.
• Implementation and reporting of EAs impose high costs on the firm.
• Procedures for execution and reporting are inconsistent.
• It demonstrates the company’s compliance with environmental laws and regulations, environmental commitment, and innovative focus;
• It improves environmental management performance, reduces the future liability costs, and attracts new customers and business partners;
• It brings continuous improvement in EMS of the company.
• Cost, which is commonly higher during the first audit than follow-up audit;
• Fear of employees being affected by the audit results;
• Fear of penalties and legal issues due to non-compliance of the audited company;
• Fear of the company to receive adverse publicity;
• Not knowing whether the audit will bring benefits to the company;
• Companies consider their current environmental activities to be satisfactory and unwilling to be audited;
• No willingness to know the existing problems since the company, in the case of being informed by the auditing company, has to take corrective actions. Otherwise, in case of an accident, a court may accuse them, since the company should have solved the problem beforehand.
• It increases the image and reputation of firms in the private sector;
• It ensures high reliability of the EA reports;
• It reduces the risk of non-compliance with environmental regulations and legislation;
• It reduces the risk of conflicts caused by false environmental information;
• It facilitates the establishment of an internal environmental auditing program;
• It accelerates the process of investors’ corporate decision-making.

4.2. Role of Accountants and Financial Auditors in Environmental Auditing

• 61% of respondents chose “lack of guidelines and standards related to EA”.
• 58% responded that there is a lack of technical skills required for conducting EA.
• Since both environmental and financial audits are focused on checking the control systems, external auditors can contribute to EAs;
• Code of ethics is another reason why external auditors can conduct EAs, since it has the same principles as being objective, professionally competent, and independent.
• To establish the similarity between accounting know-how and environmental auditing.
• To establish environmental auditing as a distinct body of knowledge at the top of the environmental auditing skill base.
• To subordinate the claims of other professional groups.

Emerging Trends in EA in Central Asian Countries

• Soil erosion, degradation of seas, rivers, and lakes which are highly relevant in Kazakhstan, Turkmenistan, and Uzbekistan;
• Air pollution, which is a result of industrialization, is common in Kazakhstan and Tajikistan;
• Increasing levels of water pollution in Tajikistan, Turkmenistan, and Uzbekistan;
• High demand for water, especially in Kyrgyzstan, Tajikistan, Uzbekistan, and Turkmenistan.
• Decrease in the waste disposal cost;
• Distribution cost reduction;
• Reputation and image improvement for inspectors, people, consumers, and potential investors;
• Less usage of energy and saving materials.

5. The Concept of Environmental Auditing in Central Asia

5.1. ea in kazakhstan.

• Construction of strategic, transboundary, and environmentally hazardous facilities;
• Documentation of environmental damage caused by individuals and legal entities;
• Detection of systematic inconsistencies in individual and legal enterprise reporting documentation related to environmental issues, the actual development of environmental impact;
• Legal entity’s reorganization, in which an entity is a nature user;
• Bankruptcies of strategic, cross-border, and environmentally harmful legal organizations.
• Voluntary, which can be undertaken by any other company that is willing to conduct an EA for its own purposes, the results of which remain confidential.

5.2. EA in Kyrgyzstan

• Environmental policy and planning;
• Environmental impact assessment;
• Eco-audits, which are EAs;
• Environmental data and public access to them;
• Eco-labelling;
• Monitoring of environmental conditions;
• Environmental quality standards and acceptable levels of produced emissions and noise;
• Economic tools and financing to protect the environment;
• Cooperation with foreign countries.
• To indicate the main purpose of EA, which can be a government requirement, funding purposes, investor, or public requirement;
• To select the EA company, which has a valid license;
• To develop an EA plan with timing and use of audit results.

5.3. EA in Uzbekistan

• Environmental auditor should be a resident of Uzbekistan.
• Environmental auditors should possess a relevant educational background.
• Environmental auditors should have at least three years of work experience in environmental protection or related areas.
• Environmental auditors should have a certificate as a qualified environmental auditor.

5.4. EA in Tajikistan

• To assist business entities in establishing their environmental policy;
• To determine the priorities for the implementation of preventive measures aimed at ensuring compliance with established environmental requirements;
• To implement a tool used for enhancing effective regulation on nature management and ensuring sustainable development.
• To substantiate the enterprise’s environmental strategy and policy;
• To define the priorities while planning the environmental activities of an enterprise and other possibilities of implementing them;
• To review the compliance of business entities’ performance with legislation on environmental protection;
• To increase the efficiency of regulations on an entity’s impact on the environment;
• To reduce accidental risks and pollution of the environment.
• Voluntary, which is carried out by an audit organization or individual at the request of a client company.
• Mandatory, which is carried out by an audit organization, which is requested by public authorities. The decision on conducting an EA is made by the Government of Tajikistan.
• To develop and implement normative legal acts and standards on conducting EAs;
• To maintain the register of individuals and legal entities conducting EAs;
• To determine the requirements for auditors’ qualifications;
• To issue licenses;
• To conduct certification of environmental auditors, the time validity of which is unlimited;
• To ensure international cooperation.

5.5. EA in Turkmenistan

• To analyze and evaluate the firm’s compliance with environmental protection and environmental safety requirements in the conduct of economic and other activities;
• To evaluate the efficiency, completeness, and validity of environmental protection and environmental safety measures implemented by the environmental audited firm;
• To identify and define environmental problems at the environmentally audited firm.
• There is an environmental certification of processes, products, works, and services;
• There is a rebuilding, modernization, or re-profiling of industrial businesses and facilities that have a significant environmental impact;
• There is a formation of individual or joint ventures on the basis of state-owned production businesses and facilities with an environmental impact;
• There is a mandatory state environmental insurance of facilities;
• The firm is carrying out ecologically hazardous activities and there is a presence of an operation of environmentally hazardous facilities, which are included in the list.

6. Discussion: Still Far from Proper EA Implementation

7. concluding remarks and avenues for future research, author contributions, data availability statement, conflicts of interest.

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Brunelli, S.; Murzakhmetova, A.; Falivena, C. Environmental Auditing in Rural Areas: Current Patterns and Future Challenges in Central Asia. Sustainability 2022 , 14 , 15163. https://doi.org/10.3390/su142215163

Brunelli S, Murzakhmetova A, Falivena C. Environmental Auditing in Rural Areas: Current Patterns and Future Challenges in Central Asia. Sustainability . 2022; 14(22):15163. https://doi.org/10.3390/su142215163

Brunelli, Sandro, Anel Murzakhmetova, and Camilla Falivena. 2022. "Environmental Auditing in Rural Areas: Current Patterns and Future Challenges in Central Asia" Sustainability 14, no. 22: 15163. https://doi.org/10.3390/su142215163

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Managerial Auditing Journal

ISSN : 0268-6902

Article publication date: 1 November 1995

Environmental audit is a growth area which has received little attention in the auditing literature. There is currently no mandatory requirement for companies to undergo environmental audit, although pressures on them to do so are growing, and there are no generally accepted standards regulating the nature of audit work. In the absence of standards, the views of individual practitioners will have a decisive effect on the form of the audit. Summarizes the results of a questionnaire survey of environmental consultants aimed at ascertaining what kind of audit work they do and what their views are about the nature of the audit. In particular, examines the contention that there are two competing and incompatible views of environmental audit – audit as managerial aid and audit as an independent critique of environmental performance. Environmental consultants come from differing professional backgrounds – engineers, environmental scientists, accountants and management consultants are all involved in environmental consultancy. Examines the possibility that practitioners from different backgrounds have fundamentally different approaches to the audit. Suggests that practitioners′ views are often contradictory, with little perception of the tension between the two roles suggested for audit. It appears that environmental audit is at a crucial stage of development as a discipline and its future will be shaped by the standards that the new profession evolves.

• Consultants
• Environmental audit
• Green issues
• Legal matters

Maltby, J. (1995), "Environmental audit: theory and practices", Managerial Auditing Journal , Vol. 10 No. 8, pp. 15-26. https://doi.org/10.1108/02686909510147372

Copyright © 1995, MCB UP Limited

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Strengthening third-party audits to reduce pollution

Research by J-PAL affiliates Esther Duflo (MIT), Michael Greenstone (University of Chicago), Rohini Pande (Yale University), and Nicholas Ryan (Yale University) has shown that making environmental auditors more independent improved the accuracy of pollution audit reports and led industrial plants in the Indian state of Gujarat to reduce their emissions. Based on the results of the randomized evaluation, the Gujarat Pollution Control Board (GPCB) reformed its environmental auditing system in 2015, issuing new guidelines that require random assignment of environmental auditors. Members of the research team continue to work closely with officials in Gujarat and other Indian states on environmental policy design and evaluation.

The Problem

Auditors often lack incentives to accurately report pollution by industrial plants.

Rapid industrial growth in countries like China and India has greatly reduced poverty, but it has also led to severe air and water pollution, resulting in shorter and sicker lives for millions of people. The World Health Organization estimated that in 2016, urban air pollution caused 4.2 million deaths worldwide, most of which were in low- and middle-income countries. 1

To curb pollution, regulators need to know which plants are polluting most. One way to monitor industry compliance with environmental regulations is through third-party auditors. However, in most countries, auditors are managed and paid by the company they are auditing, creating a conflict of interest. In these systems, auditors may distort or falsify their reporting to maintain good relationships with the companies they audit. Furthermore, if auditors do not report the truth, there is no reason for the plants to comply since regulators will not know if they fail to meet pollution limits.

In 1996, the Indian state of Gujarat sought to strengthen its environmental regulatory framework by introducing the first third-party environmental audit system in India. The initial system, however, was thought to produce unreliable information about pollution. Recognizing this problem, GPCB sought out researchers to help reform the audit market in 2009.

The Research

Changing auditors’ incentives made them more likely to report the truth about pollution levels at industrial plants. In response, the plants polluted less.

J-PAL affiliated researchers collaborated with GPCB to design and evaluate a set of reforms in which auditors were randomly assigned to industrial plants, paid from a common pool, monitored for accuracy, and paid a bonus for accurate reports. Industrial firms in Ahmedabad and Surat, the two largest cities in Gujarat, were randomly assigned to participate in the new audit system.

The results were striking: under the new system, auditors were 80 percent less likely to submit a false pollution reading. In response to more accurate audits, industrial plants reduced emissions of air and water pollutants by 28 percent and this effect was driven by the highest-polluting plants.

For more about this research, read the evaluation summary .

The state is at the forefront of testing and implementing innovative policies that actually work, which is why we wanted to partner with this team of researchers. The visionary leadership of the state coupled with the strong evidence generated through the research has been a guiding force for implementing new ideas in our march towards sustainable development. –Hardik Shah, Member Secretary of GPCB

From Research to Action 

GPCB’s commitment to testing various reform options ensured that the right policies could be effectively implemented and scaled.

Informed by the results of the evaluation, the GPCB has integrated the tested reforms into its strategy and expanded them across the state through a program known as the Environmental Audit Scheme. 2  Per the policy, industries manufacturing certain products are required to submit, and pay a fixed cost for, environment audits.

To implement the new reforms, GPCB worked with programmers to develop a new software system, known as the Extended Green Node (XGN), that tracks and manages all interactions between GPCB and polluting industrial plants. The new software, which was rolled out across the state in March 2015, automatically randomly assigns auditors to firms so that neither the auditors nor the regulators have discretion regarding who audits a particular firm. Industries are required to upload their environment audit reports—which cover manufacturing processes, air and water pollution, and safety and remedial measures—through the XGN.

Building on this successful partnership, members of the research team are continuing to work closely with officials in Gujarat and other Indian states on environmental policy design and evaluation.

In Gujarat, following the completion of the third-party study, J-PAL affiliates Greenstone, Pande, and Ryan, together with Anant Sudarshan, have partnered with the Ministry of Environment, Forest, and Climate Change (MoEFCC) and GPCB to evaluate the impact of the first-ever emissions trading program for particulate air pollution on air quality and compliance costs for industrial plants. The Emissions Trading Scheme (ETS) market is being implemented in the industrial city of Surat, where textile and dye mills are a major source of pollution.

The evaluation of ETS leverages data from continuous emissions monitoring systems (CEMS) devices, which were rolled out to plants across the state to send live readings of particulate emissions, thereby increasing transparency. Of 344 solid fuel-burning factories already implementing CEMS in Surat, half were randomly selected to participate in the first phase of a new ETS. Plants participating in the ETS market reduced their pollution emissions by 20 to 30 percent, relative to plants remaining in the command-and-control status quo regime. 3  Based on these findings, the GPCB is expanding the project to other highly polluting clusters in Gujarat.

In Maharashtra, the same researchers have partnered with the Maharashtra Pollution Control Board (MPCB) to evaluate whether providing regulators and the public with more information about industrial plants’ pollution emissions increases regulatory compliance and reduces pollution.

The Maharashtra Star Rating program was launched in collaboration with MPCB in 2017 targeting large plants emitting high volumes of pollution. Under this scheme, treatment plants are rated on a scale from five stars (least polluting) to one star (most polluting), based on government tests of particulate matter emissions. These ratings are then publicly disclosed on the program website (mpcb.info).

The program is expected to put additional pressure on polluting industries and recognize the efforts of environmentally conscious industries. Pilot results suggest that being rated publicly increases the probability that a plant receives a legally actionable communication from a regulator. 4  Based on these preliminary findings, the MPCB plans to begin training and enrolling industrial plants previously in the comparison group into the program.

This case study was published in October 2018. It was updated in September 2022 to include more information on the Emissions Trading Scheme in Gujarat and the star rating system in Maharashtra.

Duflo, Esther, Michael Greenstone, Rohini Pande, and Nicholas Ryan. 2013. "Truth-Telling by Third-Party Auditors and the Response of Polluting Firms: Experimental Evidence from India." The Quarterly Journal of Economics 128(4): 1499-1545. https://doi.org/10.1093/qje/qjt024 .

Duflo, Esther, Michael Greenstone, Rohini Pande, and Nicholas Ryan. 2013. "What Does Reputation Buy? Differentiation in a Market for Third-party Auditors." American Economic Review: Papers Proceedings 103(3): 314-319.  https://dx.doi.org/10.1257/aer.103.3.314 .

World Health Organization. 2018. “Ambient (outdoor) air quality and health”, WHO Fact Sheets, May 2, 2018.  https://www.who.int/news-room/fact-sheets/detail/ambient-(outdoor)-air-quality-and-health .

Abdul Latif Jameel Poverty Action Lab (J-PAL). 2018. "Strengthening third-party audits to reduce pollution." J-PAL Evidence to Policy Case Study. Last modified October 2018. 

Related Evaluations

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Environmental Audit on Pharmaceutical Industry: A Case Study of IPCA laboratories Indore

Priyanka jagwani, devendra dohare, rahul tyagi.

Abstract: In order to restrict the deterioration of the environment by industries, it is now mandatory to perform environmental audit as per Environmental Protection Act (II Amendment) Rules, 1992. The Environmental Audit is the key for sustainable development as it leads to waste minimization, pollution prevention and environmental management. This paper reviews fundamental aspects of environmental audit which is the need of today. High speed industrialization has focused mainly on the production and quality control with a minor concern on sustainable development with respect to the environment. Thus a potent Environmental audit will provide a true path to the industries to restrict the environmental damage. Proper implementation of the environmental management policies are the reflection of an effective performance of the industries. This paper gives a brief study of the manufacturing, waste production and waste treatment of pharmaceutical industries. “Indian pharmaceutical combine association (Ipca) Laboratories Ltd; Indore” was reviewed for its environmental policies and management.

Keywords: Environmental Audit, Environmental Statement, Sustainable development, Pharmaceutical industry, Ipca, Waste, Environmental management, Limits, Drug regulatory authorities.

Title: Environmental Audit on Pharmaceutical Industry: A Case Study of Ipca laboratories Indore

Author: Priyanka Jagwani, Devendra Dohare, Rahul Tyagi

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Volume 09, Issue 06 (June 2020)

Attainment of sustainability through green auditing: a case study of musaliar institute, pathanamthitta.

• Article Download / Views: 615
• Authors : Shamila Habeeb , Adharsh A , Anju Aji , Aswathy Shaji, Noufal N
• Paper ID : IJERTV9IS060548
• Volume & Issue : Volume 09, Issue 06 (June 2020)
• Published (First Online): 23-06-2020
• ISSN (Online) : 2278-0181
• Publisher Name : IJERT

Shamila Habeeb1 , Adharsh A2 , Anju Aji3 , Aswathy Shaji4 , Noufal N5

1Asst. Professor, 2345 Student

Civil Department, Musaliar College of Engineering & Technology, Pathanamthitta.

Abstract: Green auditing is a management tool used to identify the environmental impacts and assessment of problems with suitable corrections. In scenario people are not caring of nature, they are directly or indirectly damaging the environment and it causes problems like global warming, difficulties in maintaining ozone layers, air pollution, water pollution etc. Green auditing is the most efficient and sustainable way to solve environmental impacts. Musaliar Institute, Pathanamthitta is comfortably located in an ecologically sensitive area, a small change in its ecology can lead to high amount of damages. For our campus, the target areas for Green auditing are energy management, waste management, water management, biodiversity mapping and carbon emission evaluation. The Carbon emission evaluation is an important process that involves the amount of carbon dioxide emitted at the campus. Strong green audit process can help to achieve sustainable institution.

Keywords- Sustainability, Water consumption, Energy consumption, Energy conservation, Carbon emission, Emission factor, Coli forms, E-coli, Biodiversity.

INTRODUCTION

The Green auditing involves collection, collation, analysis, interpretation and presentation of information which is used to assess performance against a set of requirements or targets related to environmental issues. For the analysis of this auditing no protocol, only basic methods of techniques is used. It also aims to analyze the environmental practices within and outside of the concerned sites, which will have an impact on the eco-friendly ambience. Green audit can also used in college/ institutions to determine how and where they are using the most energy or water or any other resources, the college can then consider how to implement changes and make savings. It can also be used to determine the type and volume of waste, which can be used for a recycling project or to improve waste minimization plan. It can create health consciousness and promote environmental awareness, values and ethics. It provides staff and students better understanding of Green impact on campus. For the evaluation of green auditing on a particular target, it is mainly classified in to three stages namely Pre-auditing stage, Auditing stage, and Post auditing stage for the step by step analysis of impacts on the environment.

To ensure development along with safeguarding the environment.

To provide basis for improved sustainability.

More efficient resource management.

To create a green campus.

To enable waste management.

To secure the quality of water used.

Recognize the cost effective methods through waste minimizing and managing.

To secure the environment and cut down the

threats posted to human health.

To provide how much carbon is emitted in the institution.

The scope of the green audit is very flexible depending up on the needs of an institution. It involves the inspection of an institute to assess the total environmental impact of its activities or a particular product or a process. Therefore, the scope of Green Audit can be listed as below:

Measuring key environmental parameters.

Analyzing raw & test data.

Communicating with institutional authorities, staffs, students and workers.

Examining policies, internal records, reports relating to environmental aspects.

ABOUT THE INSTITUTION

Musaliar College of Engineering and Technology is a NAAC (National Assessment and Accreditation Council) Accredited Engineering and Management Institut0ion under the renowned Musaliar Education Trust. The Musaliar Education Trust which is a charitable trust was founded in the year 2001 by a group of well settled educationalists and technocrats having vast experience in the educational and technical fields. The College is comfortably located in a sprawling campus within the town limits of Pathanamthitta Municipality. Located along the Pathanamthitta – Malayalapuzha District Highway, the campus is easily accessible by road (about 10 Minutes drive from the Civil Station, Pathanamthitta). Frequent private and KSRTC buses provide cheap and easy accessibility to the campus. The college campus spread over a sprawling 15 acres of land consists of many well designed multi-storied buildings which have all the state of the art infrastructural facilities like Computer Centers, Electronics and Digital Laboratories, well equipped Mechanical and Electrical Workshops, Survey Lab and a well furnished Library with more than 10,000 recent volumes of engineering books and journals. The class rooms, drawing halls, seminar halls etc. are spacious and

well designed to meet international standards for the academic activities.

Fig. 1 Greenery of Musaliar Institute

METHODOLOGY

1) Water quality analysis

For the water quality analysis different tests are conducted on various water samples collected from different spots of the institute. The water samples collected are sample from main source (pond), sample from water tank and sample from cooler. The various testes conducted for the quality analysis are ph, turbidity, electrical conductivity, total dissolved solid, acidity, alkalinity, hardness, residual chlorine, and basic characteristics of the water.

TABLE I. WATER QUALITY ANALYSIS OF POND WATER

The methodology includes data collection from each target areas, preparation and filling up of questionnaire, observation and review of the documentation, interviewing key persons and data analysis, measurements and recommendations. Some data have also been taken from the students, teaching staffs, office staffs, and various departments of the college

Target Areas of Auditing

Water management: This involves the water sources, water consumption, irrigation, rain water, appliances and a well authorized water test.

Energy management: This involves the energy sources, energy consumption, energy inspection, lighting, cooling, computer appliances and vehicles.

Health management: It is the systematic analysis of the quality of healthcare which includes common diseases in the campus, surveying the symptoms, behaviour of health and non-health determinants.

Waste management: This involves the waste production and disposal, plastic waste, paper waste, food waste, quantity of waste and recycling. This is an essential management study to minimize the waste in the college for sustainability.

Biodiversity mapping: This involves the data collection of plants and animal species present in the college campus. The data collection involves detailed number of different plant species and types of animals by inspecting the college.

Carbon emission: This involves the amount of carbon dioxide emission at the campus and suggests suitable solutions to reduce the carbon emission in the campus.

OBSERVATIONS AND RESULTS A Water Audit

The main source of water in the institute is a pond located

at Kumbazha. It is about 2 km away from the college campus. Daily 100000 liter of water is collected from the pond and store in a tank having a capacity of 350000 liter for purification process. There is five tanks are located in different areas of campus for distribution purpose. From the 150000 liter water tank, the water is supply to ladies hostel and boy's hostel. From the 100000 liter water tank located near Engineering College, the ground water is distributed to MBA College. The water purification process is carried out in a 350000 liter water tank.

TABLE II. WATER QUALITY ANALYSIS OF WATER TANK

TABLE III. WATER QUALITY ANALYSIS OF COOLER

From the test results of water quality analysis, it is observed that the pond water and water from tank is not suitable for drinking purpose. The water from the pond is highly contaminated with Coli form bacteria. Thus it may cause dangerous health problems if it is used without any proper treatment process. The test sample contain 1100 coli forms and 15 E-coli in pond water and 44 coli forms and 3 E-coli in water tank. The desirable limit of Coli form and E-coli bacteria is zero in cooler. . In this water test, lack of chlorination is observed from the analysis. For that, an additional of 875 gram of chlorine is added to the water tank by 2 weeks alternatively which is needed for the purification of water

2) Water quantity analysis

TABLE IV. WATER QUANTITY ANALYSIS

From the observation, the total amount of water consumed per day is 42042.5 liters. Annually an amount of 15345512.5 liter water is needed.

Waste Audit

Quantity of waste generated

The amounts of solid wastes generated in the Musaliar Institute are:

Biodegradable waste = 22 kg/day.

Non-biodegradable waste = 1 ¾ kg/day.

Hazardous wastes = 150 grams/day.

Existing waste management methods

Cleaning the campus on daily basis by the cleaning staffs.

Waste bins are placed in corridors, office and staff rooms.

A small scale biogas plant assembled in the men hostel area.

Observation

From the observation pollution from waste is aesthetically unpleasing and results in large amounts. In our campus the only way to manage waste is by waste sorting. For that increase the amount of waste bins the college.

Energy Audit

The energy auditing of the Musaliar Institute is mainly focused on the following factors:

The energy usage in the college. (Electricity,

electric stove, kettle, microwave, LPG, firewood, Petrol, diesel and others).

Electricity bill amount of the previous years.

The CFL and LED bulbs installed in the institute (Hours used/day for how many days in a month).

The fans and air conditioners installed in the institute (Hours used/day for how many days in a

The computer and other equipment assembled in the college (Hours used/day for how many days in a month).

The energy saving invertors and batteries fixed (Hours used/day for how many days in a month).

The cooling apparatus installed in the college (Hours used/day for how many days in a month).

TABLE V. CALCULATION OF ENERGY FOR ELECTRICAL APPLIANCES

The total energy utilization of the college for different purposes is 24170.98 kWh units/month. The electricity charge of the institution per month is 136232. From the observation, it seems that increase in the usage of fans gives the highest charge of electricity.

Biodiversity Mapping

Biodiversity is the key indicator of the health of an ecosystem. The Musaliar campus protects aged old trees in addition to several new trees and plants planted. The campus is lush green with gardens, lawns, flowers and plants wherever there is open space and a wide variety of faunal species are presented. Also the rain water is collected in a specialized tank in the Administrative block in front of the college as a part of sustainability. There are

86 different species of plant are present in the college campus. Out of this plant species 49 of them are tress and 37 of them are herbs and shrubs. In this plant species 55 medicinal species, 38 fruit giving species, 70 flowering species, 55 non flowering species, 9 cash crops, 4 food crops and wood used species are presented. In the Musaliar campus there are approximately 1036 plants are presented.

Floral species

TABLE VI. LIST OF PLANT SPECIES IDENTIFIED DURING GREEN AUDITING

Faunal species

The campus consists of wide varieties of trees and plants which covered over a large area, such organism also present there. So that, it includes birds, spiders, reptiles, months, butterflies, insects, amphibians and other small organisms in large amount.

Carbon Emission Evaluation

Calculation of emission

The emission is obtained by multiplying activity data for each category with the corresponding emission factor. The total emission factor can be calculated by adding up to the emission of each category.

TABLE VII. EMISSION FACTORS

Analysis of carbon emission

Human Factor: Carbon dioxide emitted by a person per day is not negligible. It is equivalent to the emission of a car in a 5km stretch. Just for breathing, humans emit per person each day 1000

grams of CO2, assuming that they cat normally and follow a mean diet of 2800 kCal. The population details of each zone include the total number of teaching faculty, non-teaching staff and students is 1041 at Musaliar institute. The carbon dioxide emissions will be larger in the Zone having highest population. The emissions are calculated by multiplying the human factor with respective carbon emission factor. Just for breathing, humans emit per person each day 1000grms of O2, assuming that they ear normally and follow a mean diet of 2800 kcal.

TABLE VIII. DATAS OF HUMAN BEING

The total working hour of the college is 8 hours. Assume the number of hostellers as 80. So about 961 persons are day scholars and they spent 8 hours in the college. The hostellers spent their 24 hours in the college campus. For calculating the carbon emission from human, assume the number of working days for students as 200 and for teaching faculties and non teaching staffs as 250 days in a year. Multiplying the number of humans by the number of working days in a year and the carbon emission factor for humans gives the carbon emission from humans in a year (1.14/person/day).

TABLE VIII. CARBON EMISSION OF HUMAN BEINGS

Therefore, the total carbon emitted= 219351 kg CO2 e.

Electricity: Collect data on annual electricity bills. Find number of power units (In India, one unit= 1kWh of electricity) consumed in college from the monthly electricity bills issues by State Electricity Board/ Distribution/ Collection companies. Take monthly consumed units and then multiply them by 1 2 (No. of months in a year). Electricity consumption includes Lab, administrative block,

internet facilities, staff room and class room and pumping of water. The monthly consumption of electricity is multiplied by the emission factor (0.689) will give the corresponding CO2 emission in Kilogram.

TABLE IX. DATAS OF ELECTRICITY

LPG: The consumption of one litre of LPG can release 1.5 kg of carbon atmosphere. Each cylinder with a weight of 19.5 kg. The consumption natural gas in canteen and hostel aresurveyed. Gas cylinders of 19.5 kg are used. To find the carbon emission multiplies the total number of gas cylinders with the emission factor.

TABLE X. LPG USED IN THE COLLEGE CAMPUS

Therefore, the carbon emission= No. of gas cylinder x 19.5 x 1.5= 3627 kg CO2 e

Burning Wood: About 1900 g carbon dioxide is released when burning of 1000 g of wood. The amount of wood used in Musaliar college canteen per year is 12 tones. The amount of wood used in Musaliar mens hostel per year is 30 tones. To find the carbon emission from burning wood, multiply the wood used in a year with the emission factor.

Carbon emission= Wood used in a year x Emission factor= 79800 kg CO2 e.

Buildings: It emit considerable amount of carbon dioxide into the atmosphere and add to the Carbon footprint. Continuous emissions are there from buildings. A square meter of brickwork produces 28 kg of carbon dioxide by the time it is delivered to site. The details of the total built up area of buildings and other structure are calculated and multiply with 0.2 provides the amount of carbon emission from buildings.

TABLE XI. BUILDING DETAILS

Solid Waste: In Indian conditions, about 0.5 kg to 1 kg of solid waste was generated by a person in a day. So we assume an average value 0.75 kg generation per day. Each kilogram of solid waste emits 0.125 kg of carbon. For calculating the carbon emission from solid waste from human activities, assume the number of working days for students as 200 and for teaching faculties and non- teaching staffs as 250 days in a year. About 0.125 kg of carbon is emitted from each kg of solid waste. Multiplying the number of humans by the number of working days in a year, amount of waste produced and the carbon emission factor for solid waste gives the carbon emissions.

Carbon emitted per year = No. of humans x No. of working day in a year x Amount of waste produced x Carbon emission factor = (742 x 200 x 0.25 x 0.75) + (175 x 250 x 0.125 x 0.75) =

(13912.5 + 4104.56) = 18014.06 kg CO2 e.

Health audit

The health of the inhabitants shows the environmental stability of that area, it includes the availability of fresh air, water and a peaceful environment. Healthy and peaceful atmosphere is necessary for an educational institution. The physical and mental health problems may affect the overall performance of the college. To find out the health status of the campus, an online health survey is conducted by making questionnaires.

From this survey, it shows that there is no major health problems are found out and the students and staffs in the campus are mentally and physically stable.

RECOMMENDATIONS

Water audit

Remove damaged taps and install sensitive taps is possible.

For purification add 875 grams of chlorine should be added to the 3.5 lakhs liters water tank (for

1000 litters of water, 2.5 grams of chlorine is required).

Awareness programs on water conservation to be conducted.

Waste audit

Increase the usage of waste bins.

Establish a large scale bio gas plant.

Practice of waste segregation to be initiated.

A model Vermin composting plant to be set up in the college campus.

Establish a plastic free campus.

Avoid paper plates and cups for all functions in the college

Energy audit

The only way to decrease the electricity level of fan usage is turn off the appliance when not in use.

Energy saving through the replacement of incandescent bulbs, CFL lamps and tube lights to

LED light by saving 552 kWh per month.

Energy efficient electrical equipments especially fans and pump sets can be replaced against old ones.

Use computers and electronic equipments in

power saving mode.

Install the production of solar energy a type of non-conventional category of energy will be a

good energy management system for the college.

Awareness programs for the stakeholders to save energy may also increase sustainability in the

utilization of various energy sources.

Biodiversity mapping

Proper arrangement of the plants in aesthetic way.

Grow potted plants at both verandas and fences.

Provide irrigation facility to the green area.

Not just celebrating environment day but making it a daily habit.

Beautify the college building with indoor plants.

Encouraging students not just through words, but through action for making the campus green

Carbon emission evaluation

Use biodegradable products for all kinds.

Use pressure cookers daily and fuel efficient cooking methods.

Avoid plastic and other non-biodegradable substance, which will reduce the carbon dioxide.

Eat low on the food chain.

Usage of vehicle with in the campus is very less.

For short journeys either walk or cycle. And checkout diesel or petrol engine within the time period.

Choose organic and local foods that are in season.

Buy foodstuffs in bulk when possible using your own reusable container.

Compost your food waste if possible.

The present environmental impacts at the Musaliar Institute is assess by the tool Green audit.

The surveys conducted at different target areas are evaluated and provide a management system.

The carbon emission evaluation gives the details

about the sources of carbon and emission limit, whether it is a required limit or not.

The recommendations included in this report highlight many ways in which the college can work to improve its actions and become a more sustainable institution.

Andrew John, Vegetable industry carbon foot print scoping study- what is a Carbon foot print, Environmental Economics and Policy Studies, vol. 14, pp 13-141, 2018.

Bhosale BB (Ph.D.), Green Audit a case study of K. J. Somaiya College, Kopargaon, MS, India, Int. Res. J. of Science & Engineering, 2018.

Dr Joshi Seema Pradip, Dr. Pavitra D. Patil, Green Audit- A Tool for attaining Sustainable Development & Achieving Competitive Advantage, IBMRD's Journal of Management and Research, version 3, issue 1, March 2014.

Gopa kumar, Greenhouse gas emission, Estimation and reduction Idia, Asian Productivity Organization, vol. 34, pp 87-125, 2019.

Madhuri Pandit , Prof. Subhash B. Magar, Green Audit a case study of Arts, Science & Commerce College, Manmad, IOSR Journal of Environmental Science, Toxicology and Food, Volume 9, Issue 8 Ver. I, Aug. 2015.

Sangita Pradeep Ingole, Environmental Auditing: Its Benefits and Countenance, International Journal of Science Innovations and Discoveries, 2012.

Sulakhe Prachi Pradiprao, Dr. A. C. Attar, Comparative study of Green Audits of different Educational Buildings, Journal NX- A Multidisciplinary Peer Reviewed Journal, ISSN No: 2581-4230, April 2018

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Case study: How Deloitte is leveraging 'DARTbot' within its audit processes

DARTbot ensures that professionals can focus on higher-value activities and deliver exceptional client service.

Over the years, Deloitte has been at the forefront of embracing emerging technologies to enhance its services and improve efficiency. One remarkable example of this commitment is the development and deployment of DARTbot, an internal chatbot powered by cutting-edge Generative Artificial Intelligence (AI).

DARTbot is revolutionising the way 18,000 Audit & Assurance professionals based in the US work, providing them with intelligent responses and valuable insights to support their daily tasks and decision-making processes.

In this case study, we will explore the features, benefits, and impact of DARTbot on Deloitte’s operations, as well as its potential as an example for other accounting firms looking to deploy similar tools within their own businesses.

Deloitte’s integration of Generative AI applications and capabilities across its organisation is aimed at empowering its professionals to become more efficient and productive.

These applications and productivity tools are designed to leverage Deloitte’s Trustworthy AI framework, which manages AI risks such as hallucinations and improves user confidence and trust. As part of this ongoing commitment, Deloitte has developed purpose-specific Large Language Models (LLMs) and chatbots to support specialised teams across its business, including DARTbot for Audit & Assurance professionals.

DARTbot: Empowering audit & assurance professionals

DARTbot has been meticulously designed with user experience in mind, providing a user-friendly interface that allows Deloitte’s Audit & Assurance professionals to seamlessly interact with the chatbot.

The system is integrated with vast datasets of relevant industry knowledge and leading practices, ensuring the accuracy and reliability of its responses. Furthermore, DARTbot facilitates further analysis by providing references to source materials, enabling professionals to delve deeper into complex accounting questions.

This user-friendly chatbot acts as a virtual assistant, providing real-time guidance, answering queries, and assisting professionals in navigating complex accounting questions.

Key Features of DARTbot

Real-time Guidance: DARTbot acts as a virtual assistant, providing real-time guidance to Deloitte’s professionals. It assists them in navigating complex accounting questions and offers support throughout the audit and assurance process.

Intelligent Responses: Powered by Generative AI, DARTbot generates intelligent responses based on its extensive knowledge base. It combines the expertise, critical thinking, and professional judgment of Deloitte’s professionals to deliver deeper insights and a differentiated client experience.

Seamless Integration: DARTbot seamlessly integrates with Deloitte’s existing technology solutions, making it easily accessible to the Audit & Assurance professionals. Its user-friendly interface ensures a smooth and efficient user experience.

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The deployment of DARTbot has brought numerous benefits to Deloitte’s Audit & Assurance professionals and the firm as a whole. Let’s explore some of the key advantages:

Enhanced Productivity: By providing real-time guidance and intelligent responses, DARTbot enhances the productivity of Deloitte’s professionals. They can quickly research complex accounting questions and focus more on applying professional objectivity, scepticism, and evaluating bias.

Improved Decision-making: DARTbot’s insights and guidance assist professionals in making informed decisions during the audit and assurance process. It acts as a knowledgeable guide, offering valuable insights and advice.

Efficient Knowledge Sharing: DARTbot’s integration with vast datasets of industry knowledge and leading practices allows for efficient knowledge sharing among Deloitte’s professionals. It ensures consistency and accuracy in decision-making processes.

Time Savings: With DARTbot’s ability to provide real-time guidance and intelligent responses, professionals can save time in researching complex accounting questions. This allows them to allocate more time to critical tasks and client interactions.

Data security and confidentiality

One of the key priorities throughout the development process of DARTbot was ensuring data security and confidentiality. Deloitte has implemented robust security measures, leveraging state-of-the-art encryption protocols and access controls.

Importantly, the chatbot operates within a dedicated, secure, self-contained environment that does not use any user input data to train the model. This commitment to data security ensures that sensitive information remains protected.

Deloitte’s commitment to AI fluency

Deloitte recognises the importance of AI fluency and invests in the training of its professionals. Through initiatives like the AI Academy, a Deloitte Technology Academy program, Deloitte has trained over 120,000 professionals as part of the next generation of AI talent.

Additionally, the firm has invested more than $2 billion in global technology learning and development initiatives to boost skills in key technology areas, including AI and its application to industry and functional issues.

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A record-breaking number of mosquitoes are carrying West Nile virus around Las Vegas

The summary

• A record number of mosquitoes are testing positive for West Nile virus in and around Las Vegas amid a surge in the area's overall mosquito population.
• Local health officials urge the public to take precautions to avoid getting bitten.
• As climate change expands the reach of insect-borne diseases, Las Vegas' situation offers a case study.

A record-breaking number of mosquitoes in and around Las Vegas are carrying West Nile virus, sparking warnings from local health officials who say the public should take precautions to avoid getting bit. West Nile virus can cause fever, headaches, vomiting and diarrhea and is fatal in about 1 of 150 cases. There are no vaccines or medications to treat or prevent the mosquito-borne illness .

In recent weeks, 169 of over 24,000 pools of mosquitoes tested for West Nile virus returned positive — meaning at least one insect in the pool carried the disease — across 25 southern Nevada ZIP codes. The number of mosquitoes recorded and the tally of positive pools this early in the season break the area’s records for both metrics, set in 2019. 

“These are huge numbers of mosquitoes, and we’ve already identified a concerning number of them carrying the West Nile virus,” said Vivek Raman, an environmental health supervisor for the Southern Nevada Health District.

Health officials have also identified six pools in the Las Vegas area that tested positive for St. Louis encephalitis virus, a mosquito-borne disease that can cause fatal inflammation of the brain.

For decades, climate scientists and public health officials have warned that climate change could expand the reach of various infectious diseases , especially those spread by mosquitoes . Las Vegas’ exploding mosquito population and the local uptick in West Nile prevalence offers an important case study on how climate could affect human health.

Climate change increases average global temperatures and precipitation levels, fostering conditions that are ideal for mosquitoes, which breed in still, warm water. It also extends the length of warm periods, prolonging the active season for mosquitoes. These changes increase the risk of human exposure to diseases like West Nile virus, even in places that have never recorded cases before.

The first case of West Nile virus in Las Vegas was recorded in 2004 — five years after the United States’ first case was documented in 1999 in New York City. Las Vegas’ most recent West Nile outbreak occurred five years ago, resulting in 43 human cases. District health officials are concerned that this summer could be far worse.

In Nevada and much of the Southwest, springtime weather has become warmer and summertime heat waves have grown increasingly extreme over the last few decades. Las Vegas has seen average springtime temperatures rise by 6.2 F since 1970 ; this month, the city has already experienced a weeklong, record-breaking heat wave . 

Southern Nevada’s rising temperatures are creating favorable conditions for mosquitoes, said Nischay Mishra, an assistant professor of epidemiology at Columbia University. What’s more, ongoing drought conditions in the state, which have led to low water table levels throughout the Colorado River Basin, including in Lake Mead , may also be counterintuitively beneficial for the insects. 

“Mosquitoes typically thrive in wet and hot places,” Mishra said. “But in Nevada, as smaller bodies of water dry up, they create shallow waters that are ideal for mosquito breeding.”

Las Vegas’ mosquito surge has been giant: Last year, district health officials measured 6,000 mosquitos in traps across Clark County from April to June. This year, counts have already exceeded 24,000. 

The vast majority have been Culex mosquitoes, a primary vector for West Nile virus. But another mosquito species that does not carry the virus, Aedes aegypti, has also become more common in Las Vegas. Aedes was first spotted in the area in 2017, and Raman attributes its spread there to the impacts of climate change, as well.

Along with climate, human behavior plays an important role in the spread of vector-borne diseases. Aedes and Culex mosquitoes both thrive in the backyards of many Las Vegas homes — the former breed in small pools of water such as those left from sprinklers, while the latter often breed along the surface of unmaintained swimming pools.

Raman said the best way to avoid infection is to empty any open containers filled with water outside, maintain swimming pools, wear protective clothing and use bug spray to avoid getting bit.

Louise Ivers, a professor of global health and social medicine at Harvard Medical School and the director of its Global Health Institute, said situations like the one in Las Vegas will become more common as climate change continues to boost infectious disease globally. 

“We should expect to see new infectious diseases, old infectious diseases back again and a change in the patterns of exposure of existing infectious diseases like West Nile virus,” Ivers said. “Things that we used to do freely without worrying as much about protection from vectors like mosquitoes or ticks, we might not be able to do anymore.”

Nidhi Sharma is an associate producer with the NBC News Climate Unit.