ENVIRONMENTAL AUDIT OF RELIANCE JIO

COMPANY

A PROJECT SUBMITTED TO
UNIVERSITY OF MUMBAI FOR PARTIAL
COMPLETION OF THE DEGREE
OF
MASTER IN COMMERCE
UNDER THE FACULTY OF COMMERCE

BY
MS. NEETU RAMSAGAR SAHANI

UNDER THE GUIDANCE OF

PROF. DR. DARSHANA D. KADWADKAR

K.B COLLEGE OF ARTS & COMMERCE FOR

WOMAN
THANE

SEMISTER III
DECEMBER 2019

1
 ENVIRONMENTAL AUDIT OF RELIANCE JIO
COMPANY

A PROJECT SUBMITTED TO
UNIVERSITY OF MUMBAI FOR PARTIAL
COMPLETION OF THE DEGREE
OF
MASTER IN COMMERCE
UNDER THE FACULTY OF COMMERCE

BY
MS. NEETU RAMSAGAR SAHANI

UNDER THE GUIDANCE OF

PROF. DR. DARSHANA D. KADWADKAR
K.B COLLEGE OF ARTS & COMMERCE FOR
WOMAN

THANE

DECEMBER 2019

2
 ACKNOWLEDGEMENT

To list who all have helped me is difficult because they are so numerous
and the depth is so enormous.

I would like to acknowledge the following as being idealistic channels and

fresh dimensions in the completion of this project.

I take this opportunity to thank the University of Mumbai for giving me

chance to do this project.

I would like to thank my principal Dr. Renu Trivedi for providing the
necessary facilities required for completion of this project.

I take this opportunity to thank our coordinator Dr. Vinayak Raje for moral
support and guidance.

I would also like to express my sincere gratitude towards my project guide

Prof. Dr. Darshana D. Kadwadkar whose guidance and care made the
project succesful.

I would like to thank My College Library , for having provided various

reference books and magazines related to my project .

Lastly , I would like to thank each and every person who directly or
indirectly helped me in the completion of the project especially my parents
and peers who supported me throughout my project.

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 K.B COLLEGE OF ARTS & COMMERCE FOR

WOMEN , THANE CERTIFICATE

This is to certify that Ms. Neetu Raamsagar Sahani has worked and duly
completed her project work for the degree of master in commerce under
the faculty of commerce in subject of Advanced auditing and her project is
entitled, Environmental Audit of Reliance jio Company.

I further certify that the entire work has been done by the learner under my
guidance and the part of is has been submitted previously for any degree
or diploma of any university.

It is her own work and facts reported by her personal findings and
investigat

( Signature )

External Examiner

Signature
Internal examiner

Seal of college

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 DECLARATION BY LEARNER
It the undersigned Ms. Neetu RamsagarSahani hereby declare that the
work embodied in this project work titled Environmental Audit forms my
own contribution to be research work carried out under the guidance of
Prof. Dr. Darshana D Kadwadkar is a result of my own research work
and has not been previously submitted to any other university for any other
degree/diploma to this or any other university.

Whenever reference has been to previous works of others, it has been

clearly indicated aspect such and included in the bibliography .

I, here by further declare that all information of this documents has been
obtained and presented in accordance with academic rules and ethical
Conduct.

Name and Signature of the learner

Certified by

Name and signature of the External teacher

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 Index

Serial No. Topic Page

no.
Chapter 1 INTRODUCTION
ENVIRONMENTAL AUDIT & OBJECTIVES
1.1 Environmental Audit 7
1.2 objective 10
Chapter 2 Environmental Audit Types & Scope
2.1 Types 11
2.2 Scope 16
Chapter 3 Environmental Audit Management & Benefits
3.1 AUDITING MANAGMENT 19
3.2 BENIFITS 21
Chapter 4 Environmental Audit Of Function 25
Chapter 5 Environmental Audit Of Reliance Jio Company 26
Chapter 6 Environmental Audit Report 30
Chapter 7 Environmental Audit Obeservation 41

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 CHAPTER – 1
INTRODUCTIONENVIRONMENTAL AUDIT&
OBJECTIVES
1.1 ENVIRONMENTAL AUDIT
Organizational response to the environment and the role of the accounting
profession for the environmental protection are fairly recent developments.
Environmental issues are business issues and have considerable
implications for audit in all its semblance leading to a separate specialized
area viz., environmental auditing. It is seen as an essential element in any
organizations environmental response. In view of their core competencies
in the field of auditing, chartered accountants can play a significant role in
the environmental protection - which is one of the essential objectives of
the environmental auditing.
Environmental auditing is essentially an environmental
management tool for measuring the effects of certain activities on
the environment against set criteria or standards. Depending on
the types of standards and the focus of the audit, there are
different types of environmental audit. Organisations of all kinds
now recognise the importance of environmental matters and
accept that their environmental performance will be scrutinised
by a wide range of interested parties. Environmental auditing is
used to
• investigate
• understand
• identify

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These are used to help improve existing human activities, with
the aim of reducing the adverse effects of these activities on the
environment.
An environmental auditor will study an organisation’s
environmental effects in a systematic and documented manner
and will produce an environmental audit report. There are many
reasons for undertaking an environmental audit, which include
issues such as environmental legislation and pressure from
customers.
An environmental audit is a type of evaluation intended to identify
environmental compliance and management system implementation gaps,
along with related corrective actions. In this way they perform an analogous
(similar) function to financial audits . There are generally two different types
of environmental audits: compliance audits and management systems
audits. Compliance audits tend to be the primary type in the US or within
US-based multinationals.
• In India there is no Statutory requirement for EA in Corporate sector
or in the Government sector.
• Few private sector companies like TISCO,ITC are periodically
conducting EA.
• In India a procedure for EA was first notified under the Environment
Protection Act in 1986 by the Ministry of Environment of Forests.
• This notification requires submission of an “ Environmental Audit
Report” or statement to the concerned state Pollution Board.
As per the Indian Companies Act, 1956, details relating to energy
consumption/energy conservation are presented in the Director’s Report as
annexure and it highlights the environment related policies/problems.
Pollution now is an inevitable consequence of modern industrial
technology, rapid and convenient transport and comfortable housing, but
excessive pollution may interfere with man’s health and his mental, social
and economic wellbeing.

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There is now a clarion call from every nook and corner of the society t hat
“save the nation from this menace the pollution”. Governments, all over the
world, have formulated laws and regulations to correct and cure the past
violations of good environmental practices. The term auditing is known to
us in financial accounts and records are examined. Environmental audit is
for the impact of the industries and their products on natural resources and
environmental quality.
It is necessary to have ‘Environmental Audit’ to ensure sustainable
industrial developments. Environmental Audit is a pragmatic management
tool, which addresses itself to help an industry or operation, to verify
compliance with environmental requirements, to evaluate the effectiveness
of the environmental management system, to assess risks and to identify
and correct environmental hazards. It is
the examination of accounts of revenues and costs of environmental and
natural resources, their estimation, depreciations and
natural resources, their estimation depreciations and values recorded in the
books of accounts.
Environmental organization management systems and equipment are
performing with the aims of:
i. Facilitating management control of environmental practices.
ii. Assessing compliance with company policies.
iii. Facilitating professional competence.
The concept of environmental auditing came into being in industrialized
countries such as Canada, USA, UK and Netherland during early 1970’s
under a different number of approaches and names depending on the
company concerned such as “Environmental review”. Environmental
performance appraisal, Quality approach, etc. In 1972, British Petroleum
(B.P.) International group first used this concept.

The United States Environmental Protection Agency published their

environmental policy in 1986 followed by International Chamber of
Commerce book let on environmental auditing in the year1988.

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 • Environmental audit is defined as basic management tool which comprises a
systematic, documented, periodic and objective evaluation of how well
organization, management systems and equipments are performing.
• A good environment management policy requires that there should be a
constant effort to analyze and monitor various various industrial working
system and processes to generate and transmit this information for the
inspecting authority such as exercise which generates necessary information
on analysis of pollution being generated or will be generated and completion
of annual estimate has been termed as environmental audit.
• Generally following are the 3 phases when an environmental audit is taken
up for an industry:
o phase: Preaudit activity- pertaining to collection of information.
o phase: Activity at site pertaining to evaluation of information
collected.
o phase: Post audit activity pertaining to drawing conclusion and
identifying areas of improvement if any.

1.2 Objectives Of Environmetnal Audit

• Determine and document compliance status

• Improve environmental performance

• Assist facility management

• Increase overall level of environmental awareness

• Development of environmental management control system

• Improve risk management systems

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• Protect corporation from potential liabilities
• Develop a basis for optimising environmental resources.

CHAPTER – 2
ENVIRONMENTAL AUDIT TYPES & SCOPE

2.1 TYPES :
An environmental audit is a type of evaluation intended to identify
environmental compliance and management system implementation
gaps, along with related corrective actions. In this way they perform an
analogous (similar) function to financial audit .There are generally two
different types of environmental audits: compliance audits and
management systems audits. Compliance audits tend to be the primary
type in the US or within US-based multinationals.

1. Environmental compliance audits

As the name implies, these audits are intended to review the
site's/company's legal compliance status in an operational context.
Compliance audits generally begin with determining the applicable
compliance requirements against which the operations will be assessed.
This tends to include federal regulations, state regulations, permits and
local ordinances/codes. In some cases, it may also include requirements
within legal settlements.
Compliance audits may be multimedia or programmatic. Multimedia audits
involve identifying and auditing all environmental media (air, water, waste,
etc.) that apply to the operation/company. Programmatic audits (which may
also be called thematic or media-specific) are limited in scope to pre-
identified regulatory areas, such as air.
Audits are also focused on operational aspects of a company/site, rather
than the contamination status of the real property. Assessments, studies.

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 2. ISO 14001
ISO 14001environmental management systems ("EMS"). ISO 14001:2004
provides the requirements for an EMS and ISO 14004.
1. Identify and control the environmental impact of its activities, products
or services;
2. Improve its environmental performance continually, and
3. Implement a systematic approach to setting environmental objectives
and targets, to achieving these and to demonstrating that they have
been achieved.
Organizations implementing ISO 14001 usually seek to obtaincertification
by independent Certification Bodies. Certification indicates that the
documentation, implementation and effectiveness of the EMS conform to
the specific requirements of ISO 14001. This standard is currently being
updated to include elements of including a lifecycle perspective and
including top management amongst other changes. The draft (DIS)
standard ISODIS 14001:2014 is currently the draft standard applicable until
the ISO 14001:2015 standard is finalised and published.
In 2002, the ISO organization also published ISO 19011, the standard for
auditing quality and environmental management systems (ISO
19011:2002), which was used for internal audits and certification audits of
EMS until it was updated in 2011.
A common misconception is that ISO 14001 certification automatically
implies legal compliance. Certification under ISO 14001 does not directly
reflect compliance with any legal requirements, although ISO 14001
demands the organization to evaluate its compliance with legal
requirements.

If there is no compliance with some legal requirement, ISO 14001 requires

that the organization sets specific targets related to the non-compliance(s)
and establishes, implements and maintains programmes to achieve
compliance.

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There fore it is possible that, at the time of audit, the organization fulfils the
requirements of ISO 14001, yet there are one or more non-compliances
with specific requirements, which are identified and which the organization
actively works to correct. Specific guidance on this subject is provided by
the European co-operation for Accreditation.
3.Audit tools and technology
The term "protocol" means the checklist used by environmental auditors as
the guide for conducting the audit activities. There is no standard protocol,
either in form or content.
Typically, companies develop their own protocols to meet their specific
compliance requirements and management systems. Audit firms frequently
develop general protocols that can be applied to a broad range of
companies/operations.
Current technology supports many versions of computer-based protocols
that attempt to simplify the audit process by converting regulatory
requirements into questions with "yes", "no" and "not applicable" check
boxes. Many companies and auditors find these useful and there are
several such protocol systems commercially available. Other auditors
(typically those with many years of environmental auditing experience) use
the regulations/permits directly as protocols.
There is a long standing debate among environmental audit professionals
on the value of large, highly detailed and prescriptive protocols (i.e., that
can, in theory, be completed by an auditor with little or no technical
experience) versus more flexible protocols that rely on the expertise and
knowledge of experienced auditors and source documents (regulations,
permits, etc.) directly.

However usage of structured and prescriptive protocols in ISO 14001

audits allows easier review by other parties, either internal to the
Certification Body (e.g. technical reviewers and certification managers) or
external (accreditation bodies).

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In the US, permits for air emissions, wastewater discharges and other
operational aspects, many times establish the primary legal compliance
standards for companies. In these cases, auditing only to the regulations is
inadequate.
However, as these permits are site specific, standard protocols are not
commercially available that reflect every permit condition for every
company/site. Therefore, permit holders and the auditors they hire must
identify the permit requirements and determine the most effective way to
audit against those requirements.
During the past 20 years, advances in technology have had major impacts
on auditing. Laptop computers, portable printers, CD/DVDs, the internet,
email and wireless internet access have all been used to improve audits,
increase/improve auditor access to regulatory information and create audit
reports on-site. At one point in the 1990s, one major company invested
significant resources in testing "video audits" where the auditor (located at
the corporate headquarters) used real-time video conferencing technology
to direct staff at a site to carry live video cameras to specific areas of the
plant. While initially promising, this technology/concept did not prove
acceptable. An emerging technology in environmental auditing is the use of
tablet computers.
4.Environmental auditing in India
The Supreme Audit Institution (SAI) in India is headed by the comptroller
and Auditor General (CAG) of India who is a constitutional authority. The
CAG of India derives his mandate from Articles 148 to 151 of the indian
Constitution. The CAG’s (Duties, Powers and Conditions of Service) Act,
1971 prescribes functions, duties and powers of the CAG. While fulfilling
his constitutional obligations, the CAG examines various aspects of
government expenditure and revenues.
The audit conducted by CAG is broadly classified into Financial,
Compliance and Performance Audit. Environmental audit by SAI India is
conducted within the broad framework of compliance and performance
audit.

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5.Related types of assessments
Phase I Environmental Site Assessment ("ESA") are generally done in
relation to mergers, acquisitions or financing activities. The intent of ESAs
is to identify potential sources/existence of property contamination for
purposes of clean up costs/liability under US law. ESA's rarely contain a
compliance audit component and should not be confused with audits.
6. Environmental Compliance Audit
Objective – To provide assurance to organisational activities are conducted
in accordance with environmental laws, standards, guidelines, policies.
Criteria – National law, International Agreements, Applicable Standards,
Industry Guidelines or Corporate Policy.
Benefits:
Helps in ensuring compliance with laws.
Reduces risk / costs with non-compliance.
Gap between promises and results.
Pollution & Waste reducing, conserving resources.
Helps in improving Environmental Performance.
7. Environmental Performance Audit
Objective – To assess whether an organisation meets its environmental
objectives, is effective in producing environmental results with efficiency
and economy.
Criteria – Indicators prescribed by professional institutes, Govt. / NGO,
academic literature or Environmental Organisation.
Benefits:
Health & Safety Audit
Site Audit
Activity Audit

Process Audit

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 Product Life Cycle audit
8. Environmental Financial Audit
Objective –To enable an auditor to establish whether the reporting entity
has appropriately recognised, valued & reported all significant
environmental costs, benefits, assets, liabilities and contingencies.
Criteria – Standards issued by recognised bodies, standard setting
authorities & other academic literature.
Benefits:
International Auditing Practices Statement (IAPS) 1010. Environmental
Matters affect financial statements.
Initiatives to prevent damage to Environment.
Consequences of violating laws. Consequences of damage to
resources.
Consequences of vicarious liability levied by law.
2.2 SCOPE
As the prime objective of audits is to test the adequacy of existing
management systems, they fulfil a fundamentally different role from the
monitoring of environmental performance. Audits can address one topic, or
a whole range of issues.
The greater the scope of the audit, the greater will be the size of the audit
team, the time spent onsite and the depth of investigation.
Where international audits need to be carried out by a central team, there
can be good reasons for covering more than one area while onsite to
minimize costs.
In addition, the scope of an audit can vary from simple compliance testing
to a more rigorous examination, depending on the perceived needs of the
management. The technique is applied not only to operational
environmental, health and safety management, but increasingly also to
product safety and product quality management, and to areas such as loss
prevention.

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If the intention of auditing is to help ensure that these broad areas are
managed properly, then all of these individual topics must be reviewed.
Items which may be addressed in audits, including environment, health,
safety and product safety are shown in
table
Table Scope of environmental audit
Environmental Safety Occupational Product Safety
Health
-Site history -Safety -Employee -Product safety
-Process/materials policy/procedures exposure to air programme
-Storage of -Accident reporting contaminants -Product quality
materials -Accident recording -Exposure to control
above ground -Accident physical agents, -Product
below ground investigation e.g., noise, packaging, storage
-Air emissions -Permit to work radiation, heat and shipping
-Water discharges systems -Measurements of -Product
-Liquid/hazardous -Special employee exposure recall/withdrawal
wastes procedures for -Exposure records procedures
-Asbestos confined space - -Customer
-Waste disposal entry, work on Ventilation/engineer information on
onsite electrical ing controls product handling
offsite equipment, -Personal and quality
-Oil/chemical spill breaking into protective -Regulatory
prevention pipelines, etc. equipment compliance
-Permits/licenses -Emergency -Information and -Labelling
response training on health -Specifications for
-Fire fighting hazards purchased
-Job safety analysis -Medical materials/products/
-Safety training surveillance packaging
-Safety programme -Materials safety
communication/pro -Hearing data
motion conservation -Vendor
-Housekeeping -First aid qualification
-Regulatory -Regulatory programme
compliance requirements -QA testing and
inspections
-Record keeping
-Product literature
-Process control

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Material Audit : The thrust areas of material audit is the effective utilization
of materials, conservation of materials and minimizing wastages in different
processes.
Energy Audit : It deals with overall energy consumption, minimizing
pollution etc.
Water Audit : Evaluation of raw water intake facilities and evaluation of
water treatment facilities.
Health and Safety Audit : Health and safety measures are examined e.g.
occupational diseases, compliance with labour laws, adequacy of safety
measures etc.
Environmental Quality Audit : It examines noise level, status of existing air
quality, review of greening program undertaken by the enterprise,
Installation and functioning of anti pollutant equipment.
Water Disposal Audit : Review of waste disposal measures relating to solid
and hazardous wastes, recycling etc.
Engineering Audit : It analyses the aspect relating to efficiency of plant and
machinery, engineering designs, cost effective methods of production etc.

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 CHAPTER – 3
ENVIRONMENTAL AUDIT MANAGEMENT
& BENEFITS
3.1 ENVIRONMENTAL AUDIT MANAGEMENT

The 5 Steps of an Environmental Management Audit:

When businesses consider conducting an audit or implementing an audit
program, they need to first review information about the benefits and
limitations of auditing. These informational sources could include journal
articles, case studies, or books that describe environmental auditing
programs, various types of audits, and the lessons learned from such
audits. This necessary background information gives businesses a better
understanding of the scope of auditing, allows them to make informed
decisions based on their audits, and demonstrates the best way for them to
apply the information they’ve learned to their operations.
Step 1: Schedule the Audit
An Environmental Management Representative (EMR) should schedule
audits at an appropriate risk-based frequency. Environmental managers
can determine how frequently the audit should be performed through
consultation with relevant Government Agencies and/or a review of specific
project requirements.
When scheduling the audit, EMRs should coordinate the timing to minimize
disruptions to project operations. They also need to record the audit in each
Environmental Management Plan (EMP) using the appropriate template
from their Environmental Management Systems (EMS) manual.

Step 2: Plan the Audit

To plan the audit, the EMR needs to establish and document the
Area/Contractor to be audited, the reason and scope of the audit, and the
contact names for the Area/Contractor.

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The EMR must also appoint and notify a qualified Lead Auditor or audit
members, if required. If warranted, the EMR can appoint his or herself as
the Lead Auditor.

Step 3: Conduct the Audit

All relevant personnel in the Audit Team should meet to discuss the scope
of the audit, the proposed audit agenda, the audit objectives, any project
personnel that need to be contacted or interviewed, and a tentative time to
hold the exit meeting.

Step 4: Develop an Audit Report/Action Plan

The audit team needs to prepare a report based on all the objective
evidence that was collected during the audit.
This report must be forwarded to the Contractor within 2 days of completion
of the audit. The final report must be distributed to the Auditor, Contractor,
Independent Reviewer and Environmental Auditor, the State, and all other
relevant personnel.

Step 5: Audit Follow-Up

The EMR will follow-up the closing out of any remaining contract items by
the Contractor. It can be done separately and can even be done whenever
the next relevant audit takes place, depending on how significant the
finding is.
For more information on environmental management auditing and how to
become an auditor, visit the Auditing Association of Canada or the Auditing
Training Centre.
An ounce of prevention is better than a pound of cure. One of the best
ways to prevent environmental pollution is to ensure environmentally sound
company's operations and management.

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For example, environmental management audit uncovers small pollution
control or waste management problems before they become large plant or
environmental liabilities.
The audit aims not only at minimizing potential negative impacts of the
company on the environment, but also maximizing the positive impact of an
environmentally sound system on the company's other activities. A growing
number of industrial companies are instituting environment management
audits at their facilities. Such audits stimulate environmentally sound
technology that helps reduce waste and resource expenditures and thereby
increases profits.
Environmentally oriented management will broaden managerial vision in
concepts for the firm, markets, and growth opportunities. Regulatory
agencies consider such auditing as an important corporate management
technique because it ensures compliance with environmental requirements
and related corporate policies. The regulatory agencies have accordingly
encouraged more companies to evaluate and implement individualized
environmental auditing programs, since private-sector auditing can
increase environmental compliance while conserving scarce government
resources.
3.2 BENEFITS
Benefits of Environmental Auditing
• Improves efficiency of EMS
• Compliance with environmental laws and standards
• Risk mitigation
• Meeting stakeholders expectations
• Reduction in operational inefficiencies
• Encourages continual improvement
• Compliance with certification requirements
• Employee awareness
• Helps management in decision-making

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If environmental auditing is implemented in a constructive way there are
many benefits to be derived from the process. The auditing approach
described in this paper will help to:
• safeguard the environment
• verify compliance with local and national laws
• indicate current or potential future problems that need to be
addressed
• assess training programmes and provide data to assist in training
• enable companies to build on good environmental performance, give
credit where appropriate and highlight deficiencies
• identify potential cost savings, such as from waste minimization
• assist the exchange and comparison of information between different
plants or subsidiary companies
• demonstrate company commitment to environmental protection to
employees, the public and the authorities.
• Ensuring legislative compliance
• Reducing environmental impacts
Reducing waste, water and energy costs (annual savings are typically
greater than our fee for the audit)
• Improving relations with stakeholders
• Providing the foundation for an environmental management system
(EMS) such as ISO 14001 at a later date
The Green Consultancy offers a tailored audit and review process aligned
to your sector and business needs that is compliant with ISO 7750 and
14001 standards.
By complying with a recognised standard, your audit will enable a more
satisfactory method of reporting to stakeholders, providing an immediate or
future starting point for your environmental management system (EMS).
This makes it far easier to achieve EMS certification in the future if this is
not something you already need.
We provide a referenced audit report that includes an examination of your
current operational methods covering:
• Energy use
• Carbon dioxide emissions (carbon footprint)
• Solid waste

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 • Water consumption
• Transport and travel (commuting and business)
• Procurement (for example, raw materials, packaging, food/catering
and office consumables)
• Environmental policy and practices relevant to your business
Our audit report will provide you with:
• A review of all principal environmental impacts over which your
organisation has control or influence
• A gap analysis of the changes required to improve your
organisation’s existing environmental management procedures.
• A Legal Compliance Register listing all regulations applicable to your
organisation’s significant environmental impacts.
• An Environmental Aspects Register listing your organisation’s
environmental aspects cross-referenced with the Legal Compliance
Register.
• The Environmental Aspects Register uses a significance rating so
that your organisation can determine which environmental aspects
are significant and therefore must be managed to meet the chosen
standard.
• Written procedures detailing how your organisation ensures that its
Legal Compliance Register and Environmental Aspects Register are
relevant and maintained, and how the assessment of the significance
of the Environmental Aspects is carried out.

FINANCIAL BENEFITS

▫ Helps avoid fines by regulatory agencies.

▫ Identifies issues of non – compliance sooner versus later allowing for
proactive financial planning lowers corrective action costs.
▫ Waste minimization opportunities realized, leading to reduced
operating costs.
COMPLIANCE BENEFITS

▫ Reduced agency enforcement actions and penalties.

▫ Increased employee awareness of environmental standards and
responsibilities.

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STAKEHOLDER RELATIONS BENEFITS

▫ Improved employee relations and increased morale .

▫ Improved community image of the company goodwill.
▫ Firms with sound environmental stewardship programs are desirable
to investors.

GENERAL BENEFITS
▫ Maintenance of sustainable level of development.

Industry's increasing awareness of its impact on the environment,

together with the requirements for higher standards, have combined to
create the need for a new management tool to cover areas not
previously addressed or only partially covered by other management
systems.
The environmental audit has been developed as a specific tool to take a
complete and integrated view of the environmental aspects of a
company's operations.
The benefits to be obtained by undertaking environmental auditing can
be grouped under five major headings as follows.

Legislative compliance

Management control

Financial performance enhancernent

Staff education and motivation and

Public relations.
Costs The benefits outlined above must be considered in association
with the costs of implementation.
There is often resistance in many organisations to auditing, which is
seen as a cost without benefit It should be stressed that short-term cost
will invariably lead to long-term benefit.

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 CHAPTER – 4
FUNCTIONS OF ENVIRONMENTAL AUDIT
The functions of environmental audits are :

To improve an organizations compliance with environmental legislation

and regulations such as air emission standards, effluent standards, waste
management standards and standard operating procedures.

To prevent damage and the tendency for environmental damage.

To improve resource use through reduction in material use to minimize

wastes and to identify recycling opportunities.

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 CHAPTER – 5
ENVIRONMENTAL AUDIT OF RELIANCE JIO
COMPANY
• Reliance Jio’s official name is ‘Reliance JioInfocomm Limited’(RJIL) is an
provider of mobile telephony, broadband services and digital services in
India.
• Formally known as ‘Infotel Broadband services limited(2009-2013), Jio will
provide 4G services on a PAN India level using ‘LTE’ Technology
• The telecom leg of ‘’Reliance Industries Limited’’ ,It was incorporated in
2007 and it based in Mumbai, India
• Brand Ambassador - SRK Introduction
• Reliance JioInfocomm Limited, doing business as Jio, is a LTE mobile
network operator in India
• It is a wholly owned subsidiary of Reliance Industries headquartered in
Mumbai, that provides wireless 4G LTE service network (without 2G/3G
based services) and is the only 100% VoLTE operator in the country, with
coverage across all 22 telecom circles in India.
• The services were first beta-launched to Jio's partners and employees on
27 December 2015 on the eve of 83rd birth anniversary of late Dhirubhai
Ambani, founder of Reliance Industries, and later services were
commercially launched on 5 September 2016.
Introduction to Telecommunication Industries
• India's telecommunication network is the second largest in the world
based on the total number of telephone users (both fixed and mobile
phone)
• It has the world's third-largest Internet user-base. According to the
Department of Telecommunication of India (DoT), as on March 2015, India
has 302.35 million internet connections.

26
• Indian telecom industry underwent a high pace of market liberalization
and growth since the 1990s and now has become the world's most
competitive and one of the fastest growing telecom markets
• India has the world's second-largest mobile phone user base with over
929.37 million users as of May 2012. It has the world's second- largest
Internet user-base with over 300 million as of June 2015.
Product and Services of Reliance Jio
1. 4G Broadband
2. LYF Smartphones
3. Jio net WiFi
Jio apps- In May 2016, Jio launched a bundle of multimedia apps on
Google Play as part of its upcoming 4G services. While the apps are
available to download for everyone, a user will require a Jio SIM card to
use them. Additionally, most of the apps are in beta phase. Following is
a list of the apps

Myjio jiomags
Jiotv Jioxpress news
Jiocinema jiosecurity
jiocheat jiodrive
jiomusic Jiomoney wallent

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Plans

Jio Tariffs RS.19 RS.4999

Free voice call YES YES
(LOCAL & STD)
Roaming to any
Network in india
4G Data packs 0.1 GB.Unlimited at 75GB.unlimited at
night night
WiFi data (jio – net 0.2 GB 150 GB
hotspot )
Jio apps YES YES
(subscription worth
RS.1250 )

What’s reliance’s strategy behind this?

• Mukesh Ambani finally acknowledges the universal truth – globally
consumers pay for either calls and texts, or data – they don’t pay for both.
This universal truth helps establish a new industry norm in reliance’s
policies. Mukesh also said Reliance is going to charge 1/10thof the
standard in telecommunications charges.
News Article Reliance Jio makes Airtel to rethink about data plans:
Report
With the launch of Reliance Jio last month, market shares of other major
telcos like Airtel, Vodafone, Idea have been falling abruptly.
The sensation of Reliance Jio has kept overwhelming the Indian market
with its stunning offers and tariffs.

With unlimited free voice call, 4G data, Messaging, and much more,
Reliance Jio has turned out to be a real phenomenon for the world. While
the craze of people for acquiring a Jio SIM all over the country is mounting

28
over time, other telecom operators are dragging into the edge of
competition more and more.
The unlimited offers of Jio and its boosting trend have made other major
telecom service providers to re-think about their tariffs. And to step with this
intensifying volume of rivalry and drive users, Bharti Airtel launched some
new tariffs for 4G data. Out of such moves, recently Airtel has announced
that it is offering 10GB of 4G data for Rs.259. Now, could anybody imagine
that company like Bharti Airtel would offer 10GB of 4G data at such
nominal prices.
Whenever, companies like Vodafone and Airtel come up with such a great
offering the thing which instantly clicks in the mind is that there must be
some catch. And yes, this time as well Airtel is trying to trick the Indian
consumers with its Rs. 259 plan.
The company announced that with a recharge of Rs. 259 the user will get
1GB of 4G data. Now, ‘if you have purchased a new smartphone’ then by
installing My Airtel app will let you get another 9GB of 4G data which will be
valid for 28 days. Also, users can recharge a maximum of 3 times within 90
days to avail the offer. Commenting on the offer, Ajai Puri, Director –
Market Operations, Bharti Airtel, said, “We are proud to have pioneered 4G
network for users in India.
This invitational offer has been designed for our data savvy customers who
can now experience high speed broadband on Airtel’s 4G network with
their new devices.” The special offer was earlier introduced in Gujrat,
Madhya Pradesh and Chattisgarh and now it has been extended across
India and all brands of 4G handsets. Airtel 4G is currently available in 18
circles across India. In non 4G circles, 3G data will be available to
customers under the offer.

29
 CHAPTER – 6
ENVIRONMENTAL AUDIT REPORT

Environmental Audit Report

Royal Society of Arts

January 2010, Version 1

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COMPANY NAME : Royal Society of Arts
SITE LOCATION: 8 John Adam Street
London
WC2N 6EZ
AUDIT DATE: 12th January 2010
REPORT DATE: 20th January 2010
PREPARED BY: ECUS Ltd Endcliffe
Holt 343 Fulwood Road
Sheffield S10 3BQ
Tel: 0114 266 9292
Fax: 0114 266 8243
E-Mail: contactus@ecusltd.co.uk
This report has been produced by ECUS with the skill and care ordinarily exercised by
a reasonable Environmental Consultant at the time the Services were performed.
Further, and in particular, the Services were performed by ECUS taking into account
the limits of the scope of works required by the client, the time scale involved and the
resources, including financial and manpower resources, agreed between ECUS and
the client.
Other than that expressly contained in the paragraph above, ECUS provides no other
representation or warranty whether express or implied, in relation to the services.
This report is produced exclusively for the purposes of the client. ECUS is not aware
of any interest of or reliance by any party other than the client in or on the services.
Unless expressly provided in writing, ECUS does not authorise, consent or condone
any party other than the client relying upon the services provided. Any reliance on the
services or any part of the services by any party other than the client is made wholly
at that party’s own and sole risk and ECUS disclaims any liability to such parties.
Many of the conclusions in this report are based on information provided by the client
at the time of the audit. Some of this information has not been verified and therefore
ECUS cannot accept responsibility for any conclusions based on this information.
ECUS accepts no responsibility for the accuracy of any third party data used in the
production of this report.

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Contents
1.INTRODUCTION................................................................................33
2. BACKGROUND ................................................................................33
3. ENVIRONMENTAL ISSUES .............................................................34
3.1 Waste ..............................................................................................36
3.3.1 Lighting .........................................................................................37
3.3.2 Heating and cooling .....................................................................38
3.4 Resource and materials use ............................................................38
3.5 Transport ..........................................................................................39
4. CONCLUSIONS .................................................................................40

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1. Introduction
ECUS was asked by the Royal Society of Arts (‘RSA’) to carry out an
environmental audit of their building located on John Adam Street, London.
Each section contains recommendations for improvements relating to
environmental issues, which are consolidated in the action plan in section
4. Note: this report does not comment on any legal compliance issues that
may have been raised by the audit. Legal issues are covered in the
“Environmental Legal Register and Compliance Report” which
accompanies this document.
2. BACKGROUND The Royal Society for the encouragement of Arts,
Manufactures and Commerce was founded in 1754 with the aim of
furthering enterprise, science and commerce and providing a platform for
debate and discussion. Today, the RSA consists of two separate entities.
The main part of the RSA is the charity and the main income comes from
Fellows’ annual membership fees. The business side is RSA Adelphi
Enterprises which deals with the running of the house, conference facilities,
meeting room hire, catering and weddings. All profits made by the business
are fed back into the charity. Approximately 100 staff work at the building.
The building comprises 5 separate houses which have been joined
together. One of the houses is Grade I listed and the other four are Grade II
listed.
There are 8 floors in total. The top 3 are private office space where the day
to day running of the RSA and the building is carried out, and where
projects are directed from. Floor 1 contains conference rooms of a variety
of sizes which are open for Fellows to use and the general public to hire.
Amongst these is the Great Room, the largest auditorium in the building
which seats 200 people. On the ground floor are the main reception area
and some other meeting rooms. -1 floor contains the Gerard Bar and the
Fellows’ library. The second auditorium, which seats 60, is located on -2
floor, along with the maintenance workshop and some storage rooms, and -
3 floor contains the Vaults Restaurant and rooms which can be hired out for
buffets and wedding receptions.

33
There are two catering facilities at the RSA; the Gerard Bar and the Vaults
Restaurant. The RSA employs its own chefs and all catering is done house.
The catering aspect is not actively advertised but members of the public
can use these facilities provided they are signed in. There is also a small
servery on the ground floor which is used to prepare teas and coffees.
Cleaning is contracted out to a company called Leisure Support Services
(LSS), who also act as the RSA’s waste broker. The cleaners bring in and
use their own products. There is also a small maintenance team of 3 who
carry out day-to-day maintenance. There is an external ‘tunnel’ area which
runs under the building and can be accessed via the Vaults on -3 floor. This
is used as a waste storage area and is also where contractors have
permission to park vehicles when carrying out maintenance on sit
3. ENVIRONMENTAL ISSUES
This section is broken down into the following different areas: waste, water,
energy, resource and materials use and procurement. A final ‘other’ section
is also included for any additional issues.
3.1 Waste
All offices contain bins for both general waste and mixed recyclables
(plastic bottles, card, cans and paper). On average each desk in the office
areas has its own general waste bin and one recycling bin. When the bins
are emptied by the LSS cleaners, the bin bags are not disposed of which is
good practice and helps to minimise unnecessary waste. Bins are not
marked but those for recyclables are generally blue. However in some
locations throughout the building it was unclear which bins were for which
waste streams.
Glass is collected separately and put in two 240 litrewheelie bins. Thes are
located in the outside waste storage area (see below), although at the time
of the audit, one of the bins was located on the ground floor due to being
used at a recent wine-tasting event. There did not appear to be a formal
system in place for collecting waste glass from the office floors. Waste oil is
collected in 20 litre drums and stored in the outside waste storage area.
These are collected on an ad hoc basis by a company called Ritter
Courivaud Ltd. The waste oil is reprocessed and used in biodiesel
manufacture.

34
As the RSA’s waste broker, LSS provide the Society with an annual report
of landfill and recycling data. Unfortunately the method of collection by bag
means that the data is not entirely accurate but a general overview is given
by this report. During the audit the figures for 2009 were reviewed and
showed the average number of 5kg bags collected throughout the year was
400 a month and for 8kg bags it was 800 a month. The recycling:landfill
ratio was 47:53, which is a good figure but further improvements could be
made.
Recommendations:
• Consider reducing the number of general waste bins in offices to one or
two in order to encourage people to think more carefully about the waste
they’re producing.
• Ensure that it’s clear as to which bin collects which waste stream.
• Provide separate bins for glass on each floor to make segregation and
collection easier.
• Consider designating the Eurobins for either general waste or recyclables
in order to avoid the possibility of cross contamination.
• Further improvements to divert waste from landfill could be made:
o By segregating hazardous waste streams, more waste will be
diverted from landfill.
o In order to give a more accurate picture of recycling data, the RSA
could set up their own waste monitoring spreadsheet which includes data
on other waste streams which are being recycled (glass, WEEE,
fluorescent tubes etc.).

35
3.2 Water
Water is used at the RSA for domestic purposes (toilets and sinks) and in
the bar and restaurant. Water use is not currently monitored by the RSA
and utility bills are based on both estimates and actual readings by the
water company. During the audit a sample bill for November was seen
which showed consumption to be 314m³ which is roughly equal to 3768m³
per year. Although benchmarking for the RSA is not straightforward due to
the mixed use of the building, Envirowise gives a benchmark for the
catering sector of average use 52.83m³ per employee. Based on
approximately 100 staff working in the building, this equates to 37.68m³ per
employee, which is better than average. However, it is important to
highlight the fact that this does not accurately reflect the mixed use
situation at the RSA, and the fact that it is not just members of staff that use
water in the building.
A water purification system called Vivreau is installed throughout the
building which provides cooled, purified water from the mains system. The
following water saving measures are already in place at the RSA:
• ‘Hippo’ water saving devices have been installed in all toilets.
• New toilets that are installed have a dual flush system in place. Toilets on
the public floors are on a refurbishment programme and will be replaced
with more water efficient ones.
• Water management systems are in place in the urinals
3.3 Energy Energy use is a key issue for the RSA, particularly as the type
of improvement that can be made is limited as the building is listed.
There are two electricity meters in site, both located on the ground floor,
and one of which is half-hourly. The main electricity intake is 250 KVA and
supplied by EDF Energy. During the audit a bill for November was seen
which showed total consumption of 50809.92 KWh. An additional 50 KVA
was installed more recently, and the air-conditioning system runs off this.
This is supplied by British Gas for Business and the November usage was
12538 KWh.
The RSA is billed on a monthly basis, and is mostly based on estimates.

36
The RSA is aware of the Carbon Reduction Commitment (CRC) Energy
Efficiency Scheme (see Environmental Legal Register and Compliance
Report for further information on this) and as there is a half-hourly meter on
site, registration for the scheme will need to be carried out. Although staff
are encouraged to switch off their own lights, monitors and other
equipment, the House maintenance team carry out a lock down of the
building at the end of every day and will switch off any lights or equipment
that have been left on.
The main photocopiers are on timer switches, but individual printers in
offices are not. As well as the lighting and heating/cooling systems, the
main users of energy in the RSA building are catering facilities (which are a
mixture of gas and electric powered) and the lifts
3.3.1
Lighting Typical offices and small meetings rooms on the private floors
have two or three fluorescent tube banks, each bank containing two
fluorescent tubes. Many of the offices could be sufficiently lit with only one
tube in each bank.
Where the light fittings allow, incandescent bulbs have been replaced by
low energy bulbs. Lighting in some areas such as the toilets are controlled
by PIR (passive infra red light) sensors.
The following lighting observations were made during the audit:
• Lighting in the Vaults and the Fellows’ library are predominately LEDs and
energy saving bulbs.
• Spotlights were left on in the Great Room even though the room was not
in use. The dome in the roof can be moved across to let in natural daylight.
• Lighting in the corridors is not PIR controlled and in some areas,
particularly on the private floors, the lighting could be considered as
excessive.

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3.3.2 Heating and cooling
Boilers in the building are gas fired and there is just one gas meter for the
building, located on -1 floor. The main boiler room is located on the top
floor and contains the four boilers. Pipework in the boiler room is well
lagged and only the maintenance team can access the room via a security
code. The gas supplier is Total and the RSA is billed monthly with the
majority of readings being estimates. Consumption in November was
3444.61 KWh.
The main plant room is located on -2 floor, and the control for the
Versatemp source heat pump system is located here. There are Versatemp
units throughout the building, mostly located on the public floors in the
larger meeting and conference rooms.
Offices on the private floors have radiators, all of which are fitted with
thermostatic radiator valves (TRVs). These individually switch off the
radiator when the desired temperature has been reached.
3.4 Resource and materials use
The RSA is already carrying out good practice in relation to resource and
materials use:
• Photocopiers are set to automatic duplex printing.
• All printers have scrap paper trays next to them.
• The RSA has an approved suppliers list which takes some environmental
considerations into account, particularly as regards food suppliers for the
catering side of the business. All tea and coffee is fair trade, and all fish
comes from sustainable sources.
• Recycled towels and toilet paper are used in the majority of toilets
(although recycled toilet paper is not currently used in public toilets).
• Soap and hand lotion in the toilets is bought in bulk and refilled.
Napkins, plastic cutlery and disposable containers used for takeaways all
have recycled content.

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3.5 Transport
Due to its central London location, all RSA staff either walk, use public
transport or cycle to the building. There are no car parking facilities for
visitors and the only car parking provided is in the tunnel area for
contactors. Also in this area is a bike rack which has recently been
expanded to allow more space for bikes and to encourage cycling.
The RSA uses a taxi company called Green Tomatoes, whose fleet is
made up solely of the Toyota Prius. Other emissions are offset by tree-
planting and investment into energy saving projects.
Trains and aeroplanes are only used very occasionally by RSA staff and
Fellows, and hire cars are never used.
3.6 Other/general
The following other environmental issues were covered during the audit:
• RSA staff do not at present receive any formal environmental training,
although some environmental information is included in new starter
inductions. Environmental communication takes place via the intranet
although there are no designated environmental pages, and as any
member of staff can post, it often gets quite cluttered. E-mails and staff
noticeboards are also used for environmental communication, although this
has not been formalised.
• There are no formal contractor control measures in place. When
contractors arrive on site to start work they are given a health and safety
worksheet, but there are no environmental considerations included.
• There have been some incidents in the past where clients who have hired
out the Vaults area have left difficult waste streams behind, which has
created problems for the RSA of how to dispose of it.
• Some noise monitoring has also taken place when new air-conditioning
units were installed in the Gerard Bar approximately 1.5 years ago.

39
Recommendations:
• Consider producing some designated ‘environmental’ pages on the
intranet to make it easier for staff to find environmental information. If
possible a discussion forum could be set up to allow easy internal
communications and staff to make suggestions for environmental
improvements.
• Environmental training could be formalised and carried out for all staff. It
does not have to be too long or onerous, providing it covers key points,
particularly in relation to waste so all staff are aware of the legal
requirements. At the very least, environmental information should be
included in the induction pack.
• It is strongly recommended that environmental information is also given to
contractors before they start work on site. It is particularly important for
them to be aware of what waste they can dispose on site and where the
can dispose of it, and what waste streams they must take away with them.
• It is also important to make clients aware of their obligations in relation to
waste. If it is not already, including responsibilities relating to disposal of
waste could be included in the contract.
• Consider implementing an environmental management system to
incorporate all improvements and monitoring requirements. It does not
need to be a complex system certified to any particular standard, merely a
way of ensuring that baselines are set and progress is measured

4. CONCLUSIONS
For a large, multi-faceted organisation located in a building which enforces
constraints, the RSA has made good progress at addressing its
environmental impact. However, there is scope for further improvement,
particularly in relation to waste minimisation and energy monitoring. By
implementing a basic environmental management system, current good
practice can be formalised and a framework can be set up for monitoring,
implementation of action plans and continual improvement.

40
 CHAPTER – 7
ENVIRONMENTAL AUDIT OF OBSERVATION
The audit observation is the most important part of an audit report. It
represents the end result of weeks of reviews, analysis, interviews and
discussions. It is used to bring significant issues to their attention that
needs to be addressed. How well you communicate that information is
critical to influencing the readers and getting the results you are seeking.
A well-written audit observation will capture the readers’ attention and
focus them on the important issues in the report that needs to be
addressed.
This webinar will provide the basic principles for writing effective audit
observations. The audit observations represent the end result of weeks of
reviews, analyses, interviews and discussions.
It is used to provide important information to management on the area
you reviewed. And, more importantly, it provides details to management
on significant issues that need to be addressed.
How well you communicate that information is critical to getting
management’s acceptance of your findings and their agreement with your
recommendations. And ultimately, this demonstrates the value you add
to the company and enhances your chances for promotions and greater
salary increases.
The observations to environmetal audit to types of audit and scope.
include the envirronmental the function and objectives.

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42