July 2024
Intermediate to advanced
372 pages
14h 22m
English
In order to comply with the ESRS and in addition to its own activities, a company must also ensure that the activities of its partners comply with the materiality principles and the legal conditions applying locally. For example, Green Procurement Standards mentioned above describe the environmental requirements that have to be fulfilled by clients and customers. Audits are carried out to check compliance with the agreements and also to obtain an (independent) view of the environmental aspects of the activities. As [1] states, an environmental audit (EA) is “a management tool that involves a systematic, documented, periodic and objective assessment of the performance of the environmental ...
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