Academic literature on the topic 'Environmental impact analysis Environmental auditing Environmental policy'

The new Athens International Airport "Eleftherios Venizelos" (AIA) has been constructed in theheart of the Mesogaia plain, approximately 25 kilometres northeast of Athens. The airport, whichhas been constructed on agricultural land that was once used for the cultivation of vegetables,fruits, olives, and other fresh products, commenced operations in March 2001.The Environmental Department (ENC) of AIA was established from the first day of the company'soperation in summer 1996. The responsibilities of ENC are related to the EnvironmentalManagement System, aircraft noise, air quality, resources monitoring, water management, naturalenvironment, waste management, cultural heritage, and community projects. AIA is the first Hellenicairport, with an Environmental Department that has been certified according to EN ISO 14001since December 2000.The airport and the activities directly and/or indirectly associated with its operations can have anenvironmental impact on water. In order to avoid such impacts, ENC closely monitors and takes initiativesregarding several water issues including: Ground water, Surface water & Potable waterMonitoring.The purpose of this paper is to provide detailed information regarding water management issues,especially those related to monitoring programs. Several such programs are conducted on aregular basis (some having commenced even prior to airport operations, e.g., groundwater and surfacewater) where the different water media are sampled, sent to accredited laboratories, analysedfor a selected suite of parameters, and checked for environmental compliance. If any of the waterstested are in non-compliance then a series of corrective measures are initiatedGroundwater sampling and analysis have been conducted on the airport site prior to airportopening. Results indicate that the parameters observed in exceedance to European legislation areattributed to agricultural practices that were prevalent prior to the airport construction rather thanfrom airport operationsSurface water sampling has been conducted on the site since airport opening. The selectedsuite of parameters tested from specific locations show that no systematic elevated levels havebeen recorded. The initiatives of ENC, including training, environmental auditing of Airport's ThirdParties, and remediation measures, have contributed to this outcomeThe results from the potable water sampling and analysis, which is conducted in cooperationwith EYDAP, indicate that water quality is in compliance with Greek legislation.This paper will be of interest to researchers, practitioners, and policy-makers, since it providesuseful information regarding the design, implementation, and outcome of water monitoring programs.

This study aims to investigate the impact of corporate social responsibility disclosures (CSRD) on the financial performance of the Islamic banking industry of Pakistan. The study employed the method of content analysis for collecting the required data from annual reports of all four full-fledged Islamic banks operating in Pakistan from 2012 to 2017. The study developed a novel comprehensive CSRD index by using the “Global Reporting Initiative” (GRI) and “Accounting and Auditing Organization of Islamic Financial Institutions” (AAOIFI). This index consists of five dimensions and 105 sub-dimensions of CSRD. The use of Ordinary Least Squares (OLS), Panel Corrected Standard Errors (PCSEs), and Generalized Least Squares (GLS) using random-effect (RE) and fixed-effect (FE) estimators revealed a significant negative relationship between CSRD and the financial performance of the sample firms. Regarding separate dimensions, the relationship of the Environmental and Economic dimensions of CSRD is significantly positive with current performance, but it is insignificant for the relationships of Legal, Philanthropic, and Ethical dimensions of CSRD with the current financial performance. In addition to contributing to the scarce literature in the Islamic banking industry of a developing country like Pakistan, the study will also help the policymakers and other stakeholders, including the AAOIFI, to develop a comprehensive CSRD policy or index and further improve the already established standards for CSRD.

An Environmental Impact Assessment (EIA) auditing was carried out at a sanitary landfill in Kuala Langat, Selangor, Malaysia. It was conducted to assess the environmental and health impact of the landfill. The study also includes an environmental risk index and life cycle analysis (LCA) approach to evaluate the facility. The auditing arrives with a conclusion that this facility might pose a hazard to the environment and health if no adequate control measures are taken consistently. Environmental auditing and LCA simulation could become an essential tool in the monitoring of urban planning and development.
 Keywords: urban planning, environmental health impacts, environmental management
 eISSN 2514-751X © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.
 https://doi.org/10.21834/aje-bs.v3i8.282

This study aimed to determine the impact of environmental internal auditing with its dimensions represented by (compliance auditing, auditing environmental management systems, and auditing environmental financial statements) in achieving sustainable development in industrial companies listed on the Amman Stock Exchange. To achieve the aim of the study, a questionnaire was designed as a data collection tool for the study and distributed among 154 respondents namely: internal auditors, financial managers, and employees working in the financial departments in these companies. After conducting the necessary statistical analysis using SPSS, a statistical impact was reached at the significance level of α ≤ 0.05 for environmental internal auditing with its dimensions represented by (auditing compliance, auditing environmental management systems, and auditing environmental financial statements) in achieving sustainable development in industrial companies listed on the Amman Stock Exchange. The study suggests that industrial companies must provide appropriate environmental internal audit tools, including providing internal auditors with knowledge of environmental factors that have a fundamental impact on financial statements and understanding of environmental legislation and laws. The findings clarified the importance of training internal auditors on the stages of environmental internal auditing and skills in assessing environmental risks and obligations.

The global trend toward adopting environmental rights within national constitutions has been largely regarded as a positive development for both human rights and the natural environment. The impact of constitutional environmental rights, however, has yet to be systematically assessed using empirical data. In particular, expanding procedural environmental rights—legal provisions relating to access to information, participation, and justice in environmental matters—provides fertile ground for analyzing how environmental rights directly interface with conditions necessary for a functioning democracy. To understand the extent to which these provisions deliver on their lofty aspirations, we conducted a quantitative analysis to assess the relationship between procedural environmental rights and environmental justice, while also controlling for the extent of democracy within a country. The results suggest that states with procedural environmental rights are more likely than nonadopting states to facilitate attaining environmental justice, especially as it relates to access to information.