IBTN01B REVIEWER
MA 402 2ND SEM – THURSDAY
“continual improvement.” Adherence to ISO
A International Business & Trade (PDFs) 14000 assures customers, regulators, and the
general public that a company has sound
environmental protection policies and
A1 Module 5 processes.
The International Organization for
ISO 14000 is divided into ten separate areas of
Standardization (ISO) is a nongovernmental
standardization:
organization based in Geneva, Switzerland, that
works to develop international standards for
1. ISO 14001 provides a model framework
products, services, and systems. Since its
for the establishment of an
founding in 1947, the ISO has published more
environmental management system. Of
than 22,000 international standards, covering
the 14000 series, it is the only standard to
everything from dimensions of freight
which an organization can be certified.
containers, to symbols that provide danger
2. ISO 14004 offers a checklist for
warnings, to guidelines for food safety. ISO
companies wishing to implement ISO
standards address the entire spectrum of
14001.
scientific, industrial, and commercial activities,
3. ISO 14010 establishes guidelines for
including computer operating systems,
corporate environmental auditing
manufacturing processes, product quality,
procedures, including the definition of
safety, management techniques, and
quality audit evidence.
environmental protection.
4. ISO 14011 provides guidance for the
voluntary formation of corporate
What is ISO?
environmental auditing procedures,
- International Organizational for Standard
including a general outline of an effective
(ISO) is a series of quality management
environmental audit.
and assurance standards which define
5. ISO 14012 delineates qualification criteria
the elements required to achieve a
for environmental auditors.
quality system regardless of the product
6. ISO 14020 establishes standards for
manufactured or the technology used.
scientific evidence presented in
- The organization adopted “ISO” as its
corporate environmental management
abbreviated name in reference to the to
audits.
the Greek word “ISOS“ which means
7. ISO 14021 allows companies to
equal.
self-declare environmental claims under
The ISO 14000 standards provide generic
certain circumstances.
requirements for maintaining a sustainable
8. ISO 14024 provides guidelines for
environment management system at any
verifying corporate environmental
organization. The standards do not define
management claims and delineates the
specific levels of environmental performance,
criteria that must be met for companies
but they do require that organizations conform
to use ISO-recognized labels advertising
to all environmental legislation applicable to
their compliance with ISO 14001
their activities and commit to striving for
environmental standards.
PAGE 1 ROSE HEHE
, IBTN01B REVIEWER
MA 402 2ND SEM – THURSDAY
9. ISO 14031 establishes standards for
A2 Module 6
corporate review of existing
environmental management systems. Managers must be conscious that markets,
10. 10. ISO 14040 provides guidelines and supplies, investors, locations, partners, and
criteria for long-range environmental competitors can be anywhere in the world.
assessments, which are required to Successful businesses will take advantage of
determine whether or not certain opportunities wherever they are and will be
commercial activities can be considered prepared for downfalls. To succeed in this
environmentally sustainable. environment, managers need to understand the
similarities and differences that exist between
ENVIRONMENTAL MANAGEMENT SYSTEM countries.
WHAT IS AN ENVIRONMENTAL AUDIT?
- The policies, procedures, guidelines, INTERNATIONAL STRATEGY
standards or other requirements against - International strategy is a continuous
which the subject matter of the audit is and comprehensive management
checked are called Audit criterIa. technique designed to help companies
- In order to determine whether or not the operate and compete effectively across
audit subject matter conforms with the national boundaries.
audit criteria an auditor has to collect
Audit evidence which is defined as Types of Global Business Activities
verifIable information, records or - Businesses may choose to globalize or
statements of fact. operate in different countries in four
- An environmental audit consists of distinct ways: through trade, investment,
collecting and assessing audit evidence strategic alliances, and licensing or
in order to determine whether or not the franchising. Companies may decide to
audit subject matter conforms with the trade tangible goods such as
audit criteria. automobiles and electronics
(merchandise exports and imports).
THE PARTIES INVOLVED IN AN AUDIT Alternatively, companies may decide to
The following terms are used to describe those trade intangible products such as
parties involved in an audit: financial or legal services (service exports
i. Auditee - the organization to be audited and imports).
ii. Audit team - the group of auditors, or a single - Companies may enter the global market
auditor designated to perform a given audit. The through various kinds of international
leader of the team is known as the Lead Auditor. investments. They may choose to make
iii. Client - the organization commissioning the foreign direct investments, which allow
audit them to control companies and assets in
other countries. Such direct investments
may include activities such as mergers
and acquisitions or loans between
companies, and they typically result in
PAGE ROSE HEHE
2
MA 402 2ND SEM – THURSDAY
“continual improvement.” Adherence to ISO
A International Business & Trade (PDFs) 14000 assures customers, regulators, and the
general public that a company has sound
environmental protection policies and
A1 Module 5 processes.
The International Organization for
ISO 14000 is divided into ten separate areas of
Standardization (ISO) is a nongovernmental
standardization:
organization based in Geneva, Switzerland, that
works to develop international standards for
1. ISO 14001 provides a model framework
products, services, and systems. Since its
for the establishment of an
founding in 1947, the ISO has published more
environmental management system. Of
than 22,000 international standards, covering
the 14000 series, it is the only standard to
everything from dimensions of freight
which an organization can be certified.
containers, to symbols that provide danger
2. ISO 14004 offers a checklist for
warnings, to guidelines for food safety. ISO
companies wishing to implement ISO
standards address the entire spectrum of
14001.
scientific, industrial, and commercial activities,
3. ISO 14010 establishes guidelines for
including computer operating systems,
corporate environmental auditing
manufacturing processes, product quality,
procedures, including the definition of
safety, management techniques, and
quality audit evidence.
environmental protection.
4. ISO 14011 provides guidance for the
voluntary formation of corporate
What is ISO?
environmental auditing procedures,
- International Organizational for Standard
including a general outline of an effective
(ISO) is a series of quality management
environmental audit.
and assurance standards which define
5. ISO 14012 delineates qualification criteria
the elements required to achieve a
for environmental auditors.
quality system regardless of the product
6. ISO 14020 establishes standards for
manufactured or the technology used.
scientific evidence presented in
- The organization adopted “ISO” as its
corporate environmental management
abbreviated name in reference to the to
audits.
the Greek word “ISOS“ which means
7. ISO 14021 allows companies to
equal.
self-declare environmental claims under
The ISO 14000 standards provide generic
certain circumstances.
requirements for maintaining a sustainable
8. ISO 14024 provides guidelines for
environment management system at any
verifying corporate environmental
organization. The standards do not define
management claims and delineates the
specific levels of environmental performance,
criteria that must be met for companies
but they do require that organizations conform
to use ISO-recognized labels advertising
to all environmental legislation applicable to
their compliance with ISO 14001
their activities and commit to striving for
environmental standards.
PAGE 1 ROSE HEHE
, IBTN01B REVIEWER
MA 402 2ND SEM – THURSDAY
9. ISO 14031 establishes standards for
A2 Module 6
corporate review of existing
environmental management systems. Managers must be conscious that markets,
10. 10. ISO 14040 provides guidelines and supplies, investors, locations, partners, and
criteria for long-range environmental competitors can be anywhere in the world.
assessments, which are required to Successful businesses will take advantage of
determine whether or not certain opportunities wherever they are and will be
commercial activities can be considered prepared for downfalls. To succeed in this
environmentally sustainable. environment, managers need to understand the
similarities and differences that exist between
ENVIRONMENTAL MANAGEMENT SYSTEM countries.
WHAT IS AN ENVIRONMENTAL AUDIT?
- The policies, procedures, guidelines, INTERNATIONAL STRATEGY
standards or other requirements against - International strategy is a continuous
which the subject matter of the audit is and comprehensive management
checked are called Audit criterIa. technique designed to help companies
- In order to determine whether or not the operate and compete effectively across
audit subject matter conforms with the national boundaries.
audit criteria an auditor has to collect
Audit evidence which is defined as Types of Global Business Activities
verifIable information, records or - Businesses may choose to globalize or
statements of fact. operate in different countries in four
- An environmental audit consists of distinct ways: through trade, investment,
collecting and assessing audit evidence strategic alliances, and licensing or
in order to determine whether or not the franchising. Companies may decide to
audit subject matter conforms with the trade tangible goods such as
audit criteria. automobiles and electronics
(merchandise exports and imports).
THE PARTIES INVOLVED IN AN AUDIT Alternatively, companies may decide to
The following terms are used to describe those trade intangible products such as
parties involved in an audit: financial or legal services (service exports
i. Auditee - the organization to be audited and imports).
ii. Audit team - the group of auditors, or a single - Companies may enter the global market
auditor designated to perform a given audit. The through various kinds of international
leader of the team is known as the Lead Auditor. investments. They may choose to make
iii. Client - the organization commissioning the foreign direct investments, which allow
audit them to control companies and assets in
other countries. Such direct investments
may include activities such as mergers
and acquisitions or loans between
companies, and they typically result in
PAGE ROSE HEHE
2
