iTeh StandardsiTeh Standards
EURUSD
Your shopping cart is empty.
ASTM

ASTM E2173-07

(Guide)

Standard Guide for Disclosure of Environmental Liabilities

Standard Guide for Disclosure of Environmental Liabilities

SCOPE
1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is consistent with Generally Accepted Accounting Principles (GAAP).
1.2 Objectives—The objectives of this guide are to determine the conditions warranting disclosure and the content of appropriate disclosure.

General Information

Status
Historical
Publication Date
14-Mar-2007
ICS
13.020.10 - Environmental management
Technical Committee
E50 - Environmental Assessment, Risk Management and Corrective Action
Drafting Committee
E50.05 - Environmental Risk Management
Current Stage
Ref Project

Relations

Replaces
ASTM E2173-01 - Standard Guide for Disclosure of Environmental Liabilities
Effective Date
15-Mar-2007
Replaced By
ASTM E2173-07(2011) - Standard Guide for Disclosure of Environmental Liabilities
Effective Date
01-Jul-2011
Referred By
ASTM E1903-19 - Standard Practice for Environmental Site Assessments: Phase II Environmental Site Assessment Process
Effective Date
15-Mar-2007
Referred By
ASTM E2137-22 - Standard Guide for Estimating Monetary Costs and Liabilities for Environmental Matters
Effective Date
15-Mar-2007
Referred By
ASTM E3228-19 - Standard Guide for Environmental Knowledge Management
Effective Date
15-Mar-2007
Referred By
ASTM E3358-23a - Standard Guide for Per- and Polyfluoroalkyl Substances Site Screening and Initial Characterization
Effective Date
15-Mar-2007
Referred By
ASTM E2718-21 - Standard Guide for Financial Disclosures Attributed to Climate Change
Effective Date
15-Mar-2007
Referred By
ASTM E3123-18 - Standard Guide for Recognition and Derecognition of Environmental Liabilities
Effective Date
15-Mar-2007

Buy Standard

ASTM E2173-07 - Standard Guide for Disclosure of Environmental LiabilitiesASTM E2173-07 - Standard Guide for Disclosure of Environmental Liabilities
PreviousNext
Guide
ASTM E2173-07 - Standard Guide for Disclosure of Environmental Liabilities
English language
7 pages
sale 15% off
Preview
sale 15% off
Preview

Standards Content (Sample)

NOTICE: This standard has either been superseded and replaced by a new version or withdrawn.
Contact ASTM International (www.astm.org) for the latest information
Designation:E2173–07
Standard Guide for
1
Disclosure of Environmental Liabilities
This standard is issued under the fixed designation E2173; the number immediately following the designation indicates the year of
original adoption or, in the case of revision, the year of last revision. A number in parentheses indicates the year of last reapproval. A
superscript epsilon (´) indicates an editorial change since the last revision or reapproval.
1. Scope 3.1.1 activity and use limitations (AULs)—legal or physical
restrictions or limitations on the use of, or access to, a site or
1.1 Purpose—The purpose of this guide is to provide a
facility to eliminate or minimize potential exposures to chemi-
series of options or instructions consistent with good commer-
calsofconcern,ortopreventactivitiesthatcouldinterferewith
cial and customary practice in the United States for environ-
theeffectivenessofaresponseaction,toensuremaintenanceof
mental liability disclosures accompanying audited and unau-
a condition of “acceptable risk” or “no significant risk” to
dited financial statements. This guide is consistent with
2
human health and the environment. These legal or physical
Generally Accepted Accounting Principles (GAAP).
restrictions are intended to prevent adverse impacts to indi-
1.2 Objectives—The objectives of this guide are to deter-
viduals or populations that may be exposed to chemicals of
mine the conditions warranting disclosure and the content of
concern.
appropriate disclosure.
3.1.2 asset retirement obligation—legal obligations associ-
2. Referenced Documents ated with the retirement of a tangible long-lived asset that
3
result from the acquisition, construction, development, or
2.1 ASTM Standards:
normal operation of a tangible long-lived asset.
D5746 Classification of Environmental Condition of Prop-
3.1.3 CERCLIS—Comprehensive Environmental Response,
erty Area Types for Defense Base Closure and Realign-
Compensation and Liability Information System, the list of
ment Facilities
sites compiled by the EPA that the EPA has investigated or is
E1527 Practice for Environmental Site Assessments: Phase
currently investigating for potential hazardous substance con-
I Environmental Site Assessment Process
tamination for possible inclusion on the National Priorities
E1739 Guide for Risk-Based Corrective Action Applied at
List.
Petroleum Release Sites
3.1.4 claim—a demand for payment.
E2137 Guide for Estimating Monetary Costs and Liabilities
3.1.5 current government environmental record source—
for Environmental Matters
4
any environmental record source available from a government
2.2 EPA Directives:
or commercial entity, provided the record is updated in
United States Environmental Protection Agency, OSWER
accordance with the update requirement of Practice E1527.
Directive 9610.17: Use of Risk-Based Decision-Making
3.1.6 engineering controls (EC)—physical modifications to
in UST Corrective Action Programs
a site or facility (for example, capping, slurry walls, or point of
3. Terminology
use water treatment) to reduce or eliminate the potential for
exposure to hazardous substances or petroleum products in the
3.1 Definitions of Terms Specific to This Standard:
soil or ground water on the property.
3.1.7 environmental liabilities—asset retirement obliga-
1
ThisguideisunderthejurisdictionofASTMCommitteeE50onEnvironmental
tions,accruedliabilities,andlosscontingenciesassociatedwith
Assessment, Risk Management and Corrective Action and is the direct responsibil-
any natural conditions or manmade incidents, including terror-
ity of Subcommittee E50.05 on Environmental Risk Management.
Current edition approved March 15, 2007. Published April 2007. Originally ism, that pose an unacceptable risk to health, safety, property,
approved in 2001. Last previous edition approved in 2001 as E2173 – 01. DOI:
ortheenvironmentthatwouldbethesubjectofanenforcement
10.1520/E2173-07.
action or other legal action.
2
This guide alone does not satisfy or include all disclosure requirements under
3.1.8 Federal Register, (FR)—publication of the United
GAAP, SEC, or any other agency or regulatory body. Appendix X1 provides some
examples of where such requirements are contained.
States government published daily (except for federal holidays
3
For referenced ASTM standards, visit the ASTM website, www.astm.org, or
and weekends) containing all proposed and final regulations
contact ASTM Customer Service at service@astm.org. For Annual Book of ASTM
and some other activities of the federal government. When
Standards volume information, refer to the standard’s Document Summary page on
the ASTM website.
4
AvailablefromtheUnitedStatesEnvironmentalProtectionAgency(U.S.EPA),
Ariel Rios Building, 1200 Pennsylvania Ave., N.W., Washington, DC 20460.
Copyright © ASTM International, 100 Barr Harbor Drive, PO Box
...

Questions, Comments and Discussion

Ask us and Technical Secretary will try to provide an answer. You can facilitate discussion about the standard in here.

This May Also Interest You

ASTM
ASTM E2173-22(Guide)
Standard Guide for Disclosure of Environmental Liabilities

SIGNIFICANCE AND USE
4.1 Significance—This guide provides additional guidance to preparers of environmental disclosures; these materials are needed to address changing audience needs, the increased regulatory and accounting complexity around environmental matters, and the emergence of a variety of long-term trends and factors, including but not limited to:  
4.1.1 Number and scope of domestic, and foreign environmental laws and their implementing regulations;  
4.1.2 Number and scope of treaties, as well as the implementing laws and regulations; parties in these treaties include multilateral organizations and indigenous peoples;  
4.1.3 Judicial decisions clarifying the impact of laws, regulations, and treaties;  
4.1.4 Costs of compliance with environmental regulations;  
4.1.5 Number of known chemical compounds (see Chemical Abstracts Service REGISTRYSM, which contains over 193 million unique organic and inorganic substances);  
4.1.6 Cost and accuracy of soil, sediment, air, soil vapor, surface water and groundwater testing equipment and procedures;  
4.1.7 Knowledge about benefits and effects of chemical compounds on human health, ecological receptors, and the environment;  
4.1.8 Number and efficacy of remedial technologies;  
4.1.9 Experience with assessing and remediating environmental conditions;  
4.1.10 Assumptions regarding impacts of environmental conditions, through modeling and other forecasting tools;  
4.1.11 Number of environmental, social and governance (ESG) metrics and their pace of adoption;  
4.1.12 Frequency and financial impact of counterparty failure; and  
4.1.13 Development of comparable accounting standards by other authorities; and  
4.1.14 Investor interest in the impact of these trends and factors on their investments.  
4.2 Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides financial and qualitative disclosure regarding environmental liabilities. Disclosure is integrated with preceding elements of f...
SCOPE
1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is consistent with Generally Accepted Accounting Principles (GAAP)2 issued by Financial Accounting Standards Board (FASB), as well as related statements, rules, regulations, and/or procedures issued by Government Accounting Standards Board (GASB), Public Company Accounting Oversight Board (PCAOB), Securities and Exchange Commission (SEC), and Federal Accounting Standards Advisory Board (FASAB). This guide is intended to be consistent with national and multinational issuers of accounting standards and practices, including International Accounting Standards Board (IASB).  
1.2 Objectives—The objectives of this guide are to:  
1.2.1 Identify the common terminology used in environmental disclosures,  
1.2.2 Explain the need for environmental disclosures,  
1.2.3 Define the conditions warranting disclosure, and  
1.2.4 Illustrate the report formats and content typically used in environmental disclosures.  
1.3 History of development of this guide—In 1993-1994, a group of insurance companies approached ASTM to request a best practice environmental cost estimation and disclosure standard, as they were experiencing high environmental remediation and asbestos claims from policyholders that were reporting no material liabilities in their annual reports. At the same time, asbestos and environmental liabilities were triggering bankruptcy more frequently, again with little prior disclosure by companies other than boilerplate legal language that costs were too uncertain or not estimable, or that such costs would not be material. Research by the ASTM standard working committee at the time found such shortcomings as (a) rarely attempting to identify a full portfo...

  • Guide
    18 pages
    English language
    sale 15% off
  • Guide
    18 pages
    English language
    sale 15% off
ASTM
ASTM E2365-21(Guide)
Standard Guide for Environmental Compliance Performance Assessment

SIGNIFICANCE AND USE
4.1 This guide may be used for environmental compliance performance assessment in the United States in a wide variety of applications and is not particularly limited to one type of user. The following groups of users may find the guide particularly helpful:  
4.1.1 Small businesses or enterprises;  
4.1.2 Service industries;  
4.1.3 Federal, state or local facilities and regulators, including departments of health and fire departments;  
4.1.4 Financial and insurance institutions;  
4.1.5 Waste managers, including liquid and solid waste haulers, treatment, recycling, disposal and transfer;  
4.1.6 Consultants, auditors, inspectors and compliance assistance personnel;  
4.1.7 Educational facilities;  
4.1.8 Property, buildings and grounds management, including landscaping;  
4.1.9 Non-regulatory government agencies, such as the military; and  
4.1.10 Specific industrial sectors such as dry cleaners, printers, photo processors, laboratories, health care, and vehicle fueling, maintenance and delivery.  
4.2 This guide is intended as a first step in crafting simplified management goals for assessing compliance with a wide variety of multimedia environmental performance standards. The framework describes a process by which the user may categorize current waste management, air quality, water, and release prevention practices in order to manage the risks associated with noncompliance. The technique classifies common environmental performance standards into tiers based on relative risks to human health, the environment and business operations. The tier classifications found in this guide reflect the general requirements of State, Federal and local compliance and enforcement programs. These authorities generally classify groups of similar environmental performance standards according to the significance of any noncompliance within each group of standards.
Note 1: Users in the United States are encouraged to review the EPA’s Audit Policy Program: Frequently Asked...
SCOPE
1.1 Overview—This guide is an organized collection of information and series of options for industry, regulators, auditors, consultants and the public, intended to measure compliance with environmental performance standards against established benchmarks. It focuses on compliance with air, water, waste prevention, waste management, and toxic reduction standards for facilities in the United States. While the guide does not recommend a specific course of action, it establishes a tiered framework of essential components, beginning with those standards where a deviation presents the greatest potential public health, environmental, and business risks. In each identified pathway, at each tier or step of analysis, the guide outlines ways to identify compliance options and reduce pollution in iterative steps. The goal in using the guide is to lower environmental, public health and business risks from Tiers 1 and 2 to Tiers 3 and 4, by evaluating the performance standards described in this guide. While this guide provides a simplified framework of explicit steps for users, a qualified professional should conduct detailed, site-specific risk analysis. This guide may act as a starting point for organizations with limited experience in systematic environmental assessment. As facilities develop their specific plan framework, they will find that risk is weighted by more than just a few parameters. For each facility risk is the complex interaction among location, size, history, surrounding community and ecological zones.  
1.2 Differences Among Standards—This guide focuses on compliance with environmental performance standards in the United States. As such it includes a unique, risk-based method to analyze specific groups of legal requirements, as well as risk reduction techniques, sometimes called “pollution prevention.”  
1.2.1 Use of this guide provides a system to evaluate the relative priority of compliance and pollution preven...

  • Guide
    31 pages
    English language
    sale 15% off
  • Guide
    31 pages
    English language
    sale 15% off
ASTM
ASTM E2107-20(Practice)
Standard Practice for Environmental Regulatory Compliance Audits

SIGNIFICANCE AND USE
4.1 Intended Use—This practice is intended for use by parties who wish to perform or direct an audit, or rely upon audit findings or an audit report. Such use includes audits by internal and external auditors.  
4.2 Other Audit Criteria—Other audit criteria may be included in the audit scope if specified in the audit plan. Examples include safety and health requirements, and technical, operational, and management requirements.  
4.3 Related ASTM Standards—This practice is related to Practice E1527, which addresses CERCLA liability, and Practice E1528, which addresses due diligence for commercial real estate. A number of terms and procedures from these practices are similar to terms and procedures associated with this practice but they may not be the same. Guide E2365 addresses environmental compliance assessment and may be an appropriate tool for some environmental regulatory compliance audits. The user is advised that Guide E2365 is not an all-encompassing compliance assessment tool. Guide E3123 addresses the five types of environmental liabilities named in generally-accepted accounting principles (asset retirement obligations, environmental obligations, commitments, contingencies and guarantees).  
4.3.1 Not Interchangeable—Although distantly related to Practices E1527 and E1528, this practice is designed to achieve different results. Therefore, these practices shall not be used interchangeably with, or in place of, this practice.  
4.4 Related ISO Guidelines—The International Organization for Standardization (ISO) has developed guidelines addressing environmental auditing. These are ISO 14001-2015 and 19011-2018. A number of terms and procedures from these guidelines may be similar to terms and procedures associated with this practice but they may not be the same. ISO 14001-2015 added several compliance evaluation criteria, including Section 9.1.2 (Evaluation of Compliance) and Section 9.2 (Internal Audits).  
4.4.1 Not Interchangeable—Although related to IS...
SCOPE
1.1 Purpose—This practice2 identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures.  
1.2 Background:  
1.2.1 Awareness of Benefits Associated with Audits—Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.  
1.2.2 Awareness of Risks Associated with Audits—It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney-client privilege or work product doctrine, and inaccurate audit findings.  
1.2.3 Awareness of Legal Issues—A number of important legal issues are associat...

  • Standard
    5 pages
    English language
    sale 15% off
  • Standard
    5 pages
    English language
    sale 15% off
ASTM
ASTM E3228-19(Guide)
Standard Guide for Environmental Knowledge Management

SIGNIFICANCE AND USE
4.1 Use—This guide is intended for use on a voluntary basis for evaluating data for long term storage as they relate to environmental matters. The user may elect to apply this guide for any or all of these purposes:  
4.1.1 Determining an entity’s document retention policies;  
4.1.2 Designing and implementing a system for cataloging the documents stored under this guide;  
4.1.3 Documenting whether a property is subject to regulatory action;  
4.1.4 Supporting evaluation of whether similar environmental risks (for example, permits, plant, or process expansion) are being recognized at similar points in their lifecycle per Guide E3123;  
4.1.5 Supporting evaluation of whether similar environmental risks and liabilities are being managed to similar outcomes per Guide E3123;  
4.1.6 Supporting the determination of liability values per Guide E2137;  
4.1.7 Supporting due diligence analysis for proposed mergers, acquisitions, or spinoffs;  
4.1.8 Documenting key decisions on environmental liability provisions, reserves, budgets, and cash flow forecasts, including recognition benchmarks and obligating events (see Guide E3123);  
4.1.9 Providing documentation to support the identification and analysis of liabilities associated with:  
4.1.9.1 Certain remedial alternatives;
4.1.9.2 Future land uses, property transfer, and redevelopment decisions;
4.1.9.3 Land use alternatives for former landfills and chemically impacted sites; and
4.1.9.4 Meeting regulatory requirements;  
4.1.10 Designing and implementing project and program controls;  
4.1.11 Defending against third-party lawsuits;  
4.1.12 Calculating insurance premiums;  
4.1.13 Making and settling insurance claims;  
4.1.14 Making purchase accounting adjustments;  
4.1.15 Preparing an audit defense; and  
4.1.16 Completing financial and investment analysis.  
4.2 Needs Regarding Document Formats—Preserve data across time, eliminate duplicate file collection, and maintain data and files in contem...
SCOPE
1.1 This guide describes good commercial and customary practice in documenting environmental risks, project, and program knowledge.  
1.2 Considering that management of environmental liabilities can span very long timeframes, users of this guide understand that preserving key findings, decisions, obligations, commitments, and guarantees for coming generations of project teams is essential to efficient management of associated assets and liabilities.  
1.3 Units—The values stated in inch-pound units are to be regarded as standard. The values given in parentheses are mathematical conversions to SI units that are provided for information only and are not considered standard.  
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use.  
1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

  • Guide
    13 pages
    English language
    sale 15% off
ASTM
ASTM E2173-22(Guide)
Standard Guide for Disclosure of Environmental Liabilities

SIGNIFICANCE AND USE
4.1 Significance—This guide provides additional guidance to preparers of environmental disclosures; these materials are needed to address changing audience needs, the increased regulatory and accounting complexity around environmental matters, and the emergence of a variety of long-term trends and factors, including but not limited to:  
4.1.1 Number and scope of domestic, and foreign environmental laws and their implementing regulations;  
4.1.2 Number and scope of treaties, as well as the implementing laws and regulations; parties in these treaties include multilateral organizations and indigenous peoples;  
4.1.3 Judicial decisions clarifying the impact of laws, regulations, and treaties;  
4.1.4 Costs of compliance with environmental regulations;  
4.1.5 Number of known chemical compounds (see Chemical Abstracts Service REGISTRYSM, which contains over 193 million unique organic and inorganic substances);  
4.1.6 Cost and accuracy of soil, sediment, air, soil vapor, surface water and groundwater testing equipment and procedures;  
4.1.7 Knowledge about benefits and effects of chemical compounds on human health, ecological receptors, and the environment;  
4.1.8 Number and efficacy of remedial technologies;  
4.1.9 Experience with assessing and remediating environmental conditions;  
4.1.10 Assumptions regarding impacts of environmental conditions, through modeling and other forecasting tools;  
4.1.11 Number of environmental, social and governance (ESG) metrics and their pace of adoption;  
4.1.12 Frequency and financial impact of counterparty failure; and  
4.1.13 Development of comparable accounting standards by other authorities; and  
4.1.14 Investor interest in the impact of these trends and factors on their investments.  
4.2 Uses—This guide is intended for use on a voluntary basis by a reporting entity that provides financial and qualitative disclosure regarding environmental liabilities. Disclosure is integrated with preceding elements of f...
SCOPE
1.1 Purpose—The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice in the United States for environmental liability disclosures accompanying audited and unaudited financial statements. This guide is consistent with Generally Accepted Accounting Principles (GAAP)2 issued by Financial Accounting Standards Board (FASB), as well as related statements, rules, regulations, and/or procedures issued by Government Accounting Standards Board (GASB), Public Company Accounting Oversight Board (PCAOB), Securities and Exchange Commission (SEC), and Federal Accounting Standards Advisory Board (FASAB). This guide is intended to be consistent with national and multinational issuers of accounting standards and practices, including International Accounting Standards Board (IASB).  
1.2 Objectives—The objectives of this guide are to:  
1.2.1 Identify the common terminology used in environmental disclosures,  
1.2.2 Explain the need for environmental disclosures,  
1.2.3 Define the conditions warranting disclosure, and  
1.2.4 Illustrate the report formats and content typically used in environmental disclosures.  
1.3 History of development of this guide—In 1993-1994, a group of insurance companies approached ASTM to request a best practice environmental cost estimation and disclosure standard, as they were experiencing high environmental remediation and asbestos claims from policyholders that were reporting no material liabilities in their annual reports. At the same time, asbestos and environmental liabilities were triggering bankruptcy more frequently, again with little prior disclosure by companies other than boilerplate legal language that costs were too uncertain or not estimable, or that such costs would not be material. Research by the ASTM standard working committee at the time found such shortcomings as (a) rarely attempting to identify a full portfo...

  • Guide
    18 pages
    English language
    sale 15% off
  • Guide
    18 pages
    English language
    sale 15% off
ASTM
ASTM D6044-21(Guide)
Standard Guide for Representative Sampling for Management of Waste and Contaminated Media

SIGNIFICANCE AND USE
4.1 This guide defines the meaning of a representative sample, as well as the attributes the sample(s) needs to have in order to provide a valid inference from the sample data to the population.  
4.2 This guide also provides a process to identify the sources of error (both systematic and random) so that an effort can be made to control or minimize these errors. These sources include sampling error, measurement error, and statistical bias.  
4.3 When the objective is limited to the taking of a representative (physical) sample or a representative set of (physical) samples, only potential sampling errors need to be considered. When the objective is to make an inference from the sample data to the population, additional measurement error and statistical bias need to be considered.  
4.4 This guide does not apply to the cases where the taking of a nonrepresentative sample(s) is prescribed by the study objective. In that case, sampling approaches such as judgment sampling or biased sampling can be taken. These approaches are not within the scope of this guide.  
4.5 Following this guide does not guarantee that representative samples will be obtained. But failure to follow this guide will likely result in obtaining sample data that are either biased or imprecise, or both. Following this guide should increase the level of confidence in making the inference from the sample data to the population.  
4.6 This guide can be used in conjunction with the DQO process (see Practice D5792).  
4.7 This guide is intended for those who manage, design, and implement sampling and analytical plans for waste management and contaminated media.
SCOPE
1.1 This guide covers the definition of representativeness in environmental sampling, identifies sources that can affect representativeness (especially bias), and describes the attributes that a representative sample or a representative set of samples should possess. For convenience, the term “representative sample” is used in this guide to denote both a representative sample and a representative set of samples, unless otherwise qualified in the text.  
1.2 This guide outlines a process by which a representative sample may be obtained from a population. The purpose of the representative sample is to provide information about a statistical parameter(s) (such as mean) of the population regarding some characteristic(s) (such as concentration) of its constituent(s) (such as lead). This process includes the following stages: (1) minimization of sampling bias and optimization of precision while taking the physical samples, (2) minimization of measurement bias and optimization of precision when analyzing the physical samples to obtain data, and (3) minimization of statistical bias when making inferences from the sample data to the population. While both bias and precision are covered in this guide, major emphasis is given to bias reduction.  
1.3 This guide describes the attributes of a representative sample and presents a general methodology for obtaining representative samples. It does not, however, provide specific or comprehensive sampling procedures. It is the user's responsibility to ensure that proper and adequate procedures are used.  
1.4 The assessment of the representativeness of a sample is not covered in this guide since it is not possible to ever know the true value of the population.  
1.5 Since the purpose of each sampling event is unique, this guide does not attempt to give a step-by-step account of how to develop a sampling design that results in the collection of representative samples.  
1.6 Appendix X1 contains two case studies which discuss the factors for obtaining representative samples.  
1.7 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicabi...

  • Guide
    11 pages
    English language
    sale 15% off
  • Guide
    11 pages
    English language
    sale 15% off
ASTM
ASTM E2365-21(Guide)
Standard Guide for Environmental Compliance Performance Assessment

SIGNIFICANCE AND USE
4.1 This guide may be used for environmental compliance performance assessment in the United States in a wide variety of applications and is not particularly limited to one type of user. The following groups of users may find the guide particularly helpful:  
4.1.1 Small businesses or enterprises;  
4.1.2 Service industries;  
4.1.3 Federal, state or local facilities and regulators, including departments of health and fire departments;  
4.1.4 Financial and insurance institutions;  
4.1.5 Waste managers, including liquid and solid waste haulers, treatment, recycling, disposal and transfer;  
4.1.6 Consultants, auditors, inspectors and compliance assistance personnel;  
4.1.7 Educational facilities;  
4.1.8 Property, buildings and grounds management, including landscaping;  
4.1.9 Non-regulatory government agencies, such as the military; and  
4.1.10 Specific industrial sectors such as dry cleaners, printers, photo processors, laboratories, health care, and vehicle fueling, maintenance and delivery.  
4.2 This guide is intended as a first step in crafting simplified management goals for assessing compliance with a wide variety of multimedia environmental performance standards. The framework describes a process by which the user may categorize current waste management, air quality, water, and release prevention practices in order to manage the risks associated with noncompliance. The technique classifies common environmental performance standards into tiers based on relative risks to human health, the environment and business operations. The tier classifications found in this guide reflect the general requirements of State, Federal and local compliance and enforcement programs. These authorities generally classify groups of similar environmental performance standards according to the significance of any noncompliance within each group of standards.
Note 1: Users in the United States are encouraged to review the EPA’s Audit Policy Program: Frequently Asked...
SCOPE
1.1 Overview—This guide is an organized collection of information and series of options for industry, regulators, auditors, consultants and the public, intended to measure compliance with environmental performance standards against established benchmarks. It focuses on compliance with air, water, waste prevention, waste management, and toxic reduction standards for facilities in the United States. While the guide does not recommend a specific course of action, it establishes a tiered framework of essential components, beginning with those standards where a deviation presents the greatest potential public health, environmental, and business risks. In each identified pathway, at each tier or step of analysis, the guide outlines ways to identify compliance options and reduce pollution in iterative steps. The goal in using the guide is to lower environmental, public health and business risks from Tiers 1 and 2 to Tiers 3 and 4, by evaluating the performance standards described in this guide. While this guide provides a simplified framework of explicit steps for users, a qualified professional should conduct detailed, site-specific risk analysis. This guide may act as a starting point for organizations with limited experience in systematic environmental assessment. As facilities develop their specific plan framework, they will find that risk is weighted by more than just a few parameters. For each facility risk is the complex interaction among location, size, history, surrounding community and ecological zones.  
1.2 Differences Among Standards—This guide focuses on compliance with environmental performance standards in the United States. As such it includes a unique, risk-based method to analyze specific groups of legal requirements, as well as risk reduction techniques, sometimes called “pollution prevention.”  
1.2.1 Use of this guide provides a system to evaluate the relative priority of compliance and pollution preven...

  • Guide
    31 pages
    English language
    sale 15% off
  • Guide
    31 pages
    English language
    sale 15% off
ASTM
ASTM E2107-20(Practice)
Standard Practice for Environmental Regulatory Compliance Audits

SIGNIFICANCE AND USE
4.1 Intended Use—This practice is intended for use by parties who wish to perform or direct an audit, or rely upon audit findings or an audit report. Such use includes audits by internal and external auditors.  
4.2 Other Audit Criteria—Other audit criteria may be included in the audit scope if specified in the audit plan. Examples include safety and health requirements, and technical, operational, and management requirements.  
4.3 Related ASTM Standards—This practice is related to Practice E1527, which addresses CERCLA liability, and Practice E1528, which addresses due diligence for commercial real estate. A number of terms and procedures from these practices are similar to terms and procedures associated with this practice but they may not be the same. Guide E2365 addresses environmental compliance assessment and may be an appropriate tool for some environmental regulatory compliance audits. The user is advised that Guide E2365 is not an all-encompassing compliance assessment tool. Guide E3123 addresses the five types of environmental liabilities named in generally-accepted accounting principles (asset retirement obligations, environmental obligations, commitments, contingencies and guarantees).  
4.3.1 Not Interchangeable—Although distantly related to Practices E1527 and E1528, this practice is designed to achieve different results. Therefore, these practices shall not be used interchangeably with, or in place of, this practice.  
4.4 Related ISO Guidelines—The International Organization for Standardization (ISO) has developed guidelines addressing environmental auditing. These are ISO 14001-2015 and 19011-2018. A number of terms and procedures from these guidelines may be similar to terms and procedures associated with this practice but they may not be the same. ISO 14001-2015 added several compliance evaluation criteria, including Section 9.1.2 (Evaluation of Compliance) and Section 9.2 (Internal Audits).  
4.4.1 Not Interchangeable—Although related to IS...
SCOPE
1.1 Purpose—This practice2 identifies minimum requirements for environmental regulatory compliance audits (audits). It also provides information on the terms and procedures associated with audits as practiced in the United States of America (USA) and other jurisdictions subject to the laws thereof. It provides a reference to which interested parties may refer for definition and description of accepted audit terms and procedures.  
1.2 Background:  
1.2.1 Awareness of Benefits Associated with Audits—Various benefits have been attributed to audits. These benefits may include a better understanding of the compliance status of a facility or organization, identification of opportunities for environmental management systems improvements, reduction or elimination of potential legal and financial liabilities when implemented as part of a comprehensive compliance management program, better communications and improved relationships with governmental agencies, communities, and other stakeholders, providing information for development of both short-term and long-term environmental expenditures, and education of employees.  
1.2.2 Awareness of Risks Associated with Audits—It is also important to recognize that certain risks have been associated with audits. These risks may be managed and controlled by giving thoughtful consideration to the audit process before beginning an audit. These risks may include increased potential legal and financial liabilities for the audited entity if audit findings are not corrected in a timely manner, disclosure of confidential business information or trade secrets, inadvertent admissions against interest because of the wording of audit findings, disclosure of audit findings intended to be kept confidential under audit privilege laws or attorney-client privilege or work product doctrine, and inaccurate audit findings.  
1.2.3 Awareness of Legal Issues—A number of important legal issues are associat...

  • Standard
    5 pages
    English language
    sale 15% off
  • Standard
    5 pages
    English language
    sale 15% off
ASTM
ASTM E3228-19(Guide)
Standard Guide for Environmental Knowledge Management

SIGNIFICANCE AND USE
4.1 Use—This guide is intended for use on a voluntary basis for evaluating data for long term storage as they relate to environmental matters. The user may elect to apply this guide for any or all of these purposes:  
4.1.1 Determining an entity’s document retention policies;  
4.1.2 Designing and implementing a system for cataloging the documents stored under this guide;  
4.1.3 Documenting whether a property is subject to regulatory action;  
4.1.4 Supporting evaluation of whether similar environmental risks (for example, permits, plant, or process expansion) are being recognized at similar points in their lifecycle per Guide E3123;  
4.1.5 Supporting evaluation of whether similar environmental risks and liabilities are being managed to similar outcomes per Guide E3123;  
4.1.6 Supporting the determination of liability values per Guide E2137;  
4.1.7 Supporting due diligence analysis for proposed mergers, acquisitions, or spinoffs;  
4.1.8 Documenting key decisions on environmental liability provisions, reserves, budgets, and cash flow forecasts, including recognition benchmarks and obligating events (see Guide E3123);  
4.1.9 Providing documentation to support the identification and analysis of liabilities associated with:  
4.1.9.1 Certain remedial alternatives;
4.1.9.2 Future land uses, property transfer, and redevelopment decisions;
4.1.9.3 Land use alternatives for former landfills and chemically impacted sites; and
4.1.9.4 Meeting regulatory requirements;  
4.1.10 Designing and implementing project and program controls;  
4.1.11 Defending against third-party lawsuits;  
4.1.12 Calculating insurance premiums;  
4.1.13 Making and settling insurance claims;  
4.1.14 Making purchase accounting adjustments;  
4.1.15 Preparing an audit defense; and  
4.1.16 Completing financial and investment analysis.  
4.2 Needs Regarding Document Formats—Preserve data across time, eliminate duplicate file collection, and maintain data and files in contem...
SCOPE
1.1 This guide describes good commercial and customary practice in documenting environmental risks, project, and program knowledge.  
1.2 Considering that management of environmental liabilities can span very long timeframes, users of this guide understand that preserving key findings, decisions, obligations, commitments, and guarantees for coming generations of project teams is essential to efficient management of associated assets and liabilities.  
1.3 Units—The values stated in inch-pound units are to be regarded as standard. The values given in parentheses are mathematical conversions to SI units that are provided for information only and are not considered standard.  
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use.  
1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

  • Guide
    13 pages
    English language
    sale 15% off
ASTM
ASTM E2637-17(Guide)
Standard Guide for Utilizing the Environmental Cost Element Structure Presented by Classification

SIGNIFICANCE AND USE
5.1 In addition to its cost management and project management functions, the ECES can also be used to support a number of other program and project functions. These functions include:  
5.1.1 Bid solicitation, collection, and evaluation;  
5.1.2 Communicating project data between installations, complexes, agencies, and industry;  
5.1.3 Providing a project checklist;  
5.1.4 Cost and schedule estimating;  
5.1.5 Historical cost/schedule data collection;  
5.1.6 Historical project data collection (for example, technology deployments, project conditions);  
5.1.7 Validating and calibrating cost estimates and software tools; and  
5.1.8 Establishing and disseminating best practices and lessons learned.  
5.2 Several government agencies are already incorporating this structure into existing and future cost estimating models, databases, and other similar software tools and systems.
SCOPE
1.1 The Environmental Cost Element Structure (ECES) covered by Classification E2150 (and Adjunct E2150) provides a consistent and comprehensive structure across all phases of environmental remediation projects and is a tool to improve the cost management of those projects. This guide is intended to facilitate the application of the ECES to any environmental remediation project, without regard to project size.  
1.2 Classification E2150 establishes the broad, top-level framework for environmental remediation projects by providing a hierarchical list of project elements to two levels of detail. Its associated Adjunct E2150 supports the top-level structure by providing more detailed elements and definitions of the ECES to three additional levels of detail. Although it is assumed that the user is familiar with Classification E2150, much of the content of the classification is repeated in this guide to relieve the user of the burden of back-and-forth referencing during use. It is assumed, however, that all users of this guide will have at hand both Classification E2150 and the Adjunct E2150 during project planning.  
1.3 The values stated in SI units are to be regarded as standard. No other units of measurement are included in this standard.  
1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory limitations prior to use.  
1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.

  • Guide
    10 pages
    English language
    sale 15% off
  • Guide
    10 pages
    English language
    sale 15% off