TABLE OF CONTENTS There has been a longstanding debate over the role of environmental auditing and international standards. The 1990s were hailed as a decade of environmentalism. In 1990 there was an emphasis on:
increased environmental awareness;
access to environmental information; and
implementation of sound environmental principles.
Both legislative and economic incentives have placed the environment high on the agenda for businesses and government bodies, as well as consumers, shareholders, investors etc. Some organisations have been aware of this trend and have reflected it in their growth from the beginning, others have taken it on board at a later stage. There have been some that have taken their environmental responsibilities very seriously over the years, aware of the fact that the combination of green concerns and business objectives is a must for business. This has been demonstrated in the ways that they do business as well as their approach to transactions. For example, the Chemical Industry has been conducting environmental audits for many years; the Chemical Industries Association has a well established set of guidelines. It is true to say that many believe that commerce can and must grow alongside an expansion in environmental awareness.
The environment is a transboundary global concern as has been vividly demonstrated in the debate over climate change. Yet much of the push towards the 'greening of business' has also come about through national initiatives of different jurisdictions where the competitive edge has been noted as well as through regional initiatives of...
