Document background
Environmental Audit Reports are essential compliance and management tools required under Indonesian environmental legislation, particularly Law No. 32/2009 on Environmental Protection and Management. These reports are typically required when facilities undergo periodic environmental compliance evaluations, during significant operational changes, or as part of regulatory requirements. The audit report provides a systematic, documented verification process of objectively obtaining and evaluating evidence to determine whether specified environmental activities, events, conditions, management systems, or information comply with audit criteria and regulatory requirements. Environmental Audit Reports must follow specific formatting and content requirements as outlined in Minister of Environment Decree No. 45/2005, ensuring comprehensive coverage of environmental aspects including air emissions, water discharge, waste management, and overall environmental performance.
