Environmental Auditing in Improving Environmental Management in Kenya.

Abstract

This paper seeks to examine environmental auditing as a means to improving environmental management in Kenya. This type of auditing is distinct from environmental accounting, and auditing procedures used by government agencies. A wide range of internal environmental auditing practices have been adopted from verifying company compliance with regulatory standards, to total assessment of how "green" a company is. The study sought to establish the effect of environmental audit quality, on risks of human exposure to environmental problems. The research method used consisted of studying reviewing relevant literature and documentations in the field. Results revealed three important observations; nearly all companies that have carried out environmental audits intend to continue the practice in the future, that Kenyan companies have a more reactive approach to environmental auditing than foreign owned companies and that accounting profession is only slightly involved in environmental audit due to the fact that this type of audit is an activity that is not mandatory. Environmental auditing uniqueness appears to rise from the breadth of subjects covered in the process, the range of measurements and different types of data collected as well as skills required to undertake an environmental audit, rather than the techniques employed. It was observed that while companies subscribe to the policy of being environmentally friendly, only few engage in environmental audits.