Audit, Compliance and Risk Blog

CASL Private Right of Action Delayed: Enforcement by CRTC Continues

Posted by STP Editorial Team on Tue, Aug 01, 2017

By Ryan J. Black, Janine MacNeil, Sharon E. Groom, Lyndsay A. Wasser, Rohan Hill

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Tags: Business & Legal, International, Internet, Canadian, casl

Expert Insights On Global EHS Auditing

Posted by John Nagy on Tue, Nov 03, 2015

This information will be updated shortly


The collective experience of 54 environmental, health, and safety (EHS) audit directors and managers from some of the world’s leading multinational companies provides valuable insights for companies of all sizes and audit-maturity levels in guiding EHS auditing activities. With the goal of promoting continuous improvement in EHS auditing effectiveness and practices, AECOM’s International Audit Practicef Consortium (IAPC) has published its Seventh Biennial Environmental, Health, and Safety Audit Practices Survey Report--a 123-page report presenting the results, analysis, and lessons learned from its membership in critical EHS areas of: Audit Scope versus Depth; Auditor Independence, Competency, and Training; Compliance Point versus Control Failures; Audit Program Metrics and Evaluations; and Stakeholder Value.

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Tags: International, Audit Standards, global

Complying With ISO 14001 and OHSAS 18001 Requirements

Posted by Jon Elliott on Wed, Nov 19, 2014

STP Launches New Online Gap Analysis Tool

Auditors and Quality Managers across all manufacturing and service industries use ISO and OHSAS standards to put their Environmental and Health and Safety Management Systems into practice. These standards help implement effective and efficient EHS requirements, or VPP Occupational Health and Safety Management Systems. In this blog I review and summarize the two standards, their aims and obligations.

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Tags: Corporate Governance, Business & Legal, International, Health & Safety, Environmental risks, Environmental, EHS

Internet Law: The Ifs, Ands and Buts of New Anti-Spam Legislation

Posted by Nelson Bennett on Fri, Jun 20, 2014

Knowing CASL’s exemptions is key to learning how it applies to your business.

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Tags: Corporate Governance, Business & Legal, International, Training, Internet

New Anti-Spam Laws Affect Virtually Every Business in Canada

Posted by Nelson Bennett on Wed, Jun 11, 2014

New anti-spam regulations that go into effect July 1 will do more than prevent spamming within Canada by Canadian businesses. Canada’s Anti-Spam Law (CASL) is a catch-all net that covers all forms of electronic messaging, from email and newsletters to social media and software downloads. Businesses that don’t comply face fines of up to $10 million.

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Tags: Corporate Governance, Business & Legal, International, Internet, Canadian

EU Parliament To Require Corporate Social Responsibility and Diversity Reporting

Posted by Jon Elliott on Mon, May 05, 2014

On April 15, the European Parliament adopted a proposal to expand public company requirements to report accounting information, adding social responsibility and diversity reporting for companies that meet specified employee and revenue thresholds. The new directive provides targeted companies with flexibility to meet these rules by meeting national or voluntary standards that require at least equivalent reporting. To become law, the Commission's proposal must also be adopted by the European Union (EU) Member States in the Council (which votes by qualified majority); this is anticipated within the coming weeks.

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Tags: Corporate Governance, Business & Legal, Employer Best Practices, International, Environmental risks, Environmental, EHS

Court Vacates SEC’s Resource Extractors’ Reporting Requirements

Posted by Jon Elliott on Fri, Jul 19, 2013

One of the Dodd-Frank Act’s many directives to the Securities and Exchange Commission (SEC) was to require annual disclosures by publicly listed “resource extraction issuers” of payments they make to the U.S. federal government or foreign governments, related to commercial development of oil, natural gas, or minerals.  SEC thought it met this directive when it issued Rule 13q-1 and associated Form SD in August 2012.  However, on July 2, 2013 a federal judge decided that SEC misapplied its authority, and so vacated these provisions and remanded the issue to SEC to try again (American Petroleum Institute v. SEC).  Since Dodd-Frank required issuer reporting to begin no less than one year after SEC issued rules, the issuer reporting requirement is now on hold—but the statutory requirement remains in place so further rulemaking should be expected.

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Tags: Corporate Governance, Business & Legal, SEC, International, Health & Safety, Environmental, Greenhouse Gas, ghg, fracking, hydraulic fracking

Companies Must Begin to Identify “Conflict Minerals”

Posted by Ron Pippin on Mon, Apr 15, 2013

Included in the “Dodd-Frank Wall Street Reform and Consumer Protection Act” (Dodd-Frank Act), which became law in the United States on July 21, 2010, was the requirement that U.S. public companies disclose their use of “conflict minerals”—and compliance efforts must begin now. Specifically, companies must determine whether any of their products have been manufactured with any tin, tantalum, tungsten, or gold (3TG).

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Tags: Corporate Governance, Business & Legal, SEC, International, Accounting & Tax, Accountants

Environmental Law Update

Posted by Viola Funk on Thu, Apr 11, 2013

Various changes were made to environmental legislation during 2012, both in the US and internationally. Here follows a summary of some of the headlines.

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Tags: International, California Legislation, Environmental, EPA, Greenhouse Gas, ghg, Stormwater

Hazardous Waste Regulations for International Shipments

Posted by Jon Elliott on Wed, Apr 03, 2013

Within the U.S., the principal hazardous waste management law is the Resource Conservation and Recovery Act (RCRA) of 1976 (formally codified as Subtitle C of the Solid Waste Disposal Act (SWDA)). The US Environmental Protection Agency (EPA) sets national standards and directly administers RCRA in some states, while state environmental protection agencies administer RCRA and their state acts when authorized by EPA to do so. For domestic activities – including shipments of hazardous waste from a generator to a recycler or treatment, storage and disposal (TSD) facility, that’s enough to know to start compliance.

But if your U.S. organization imports or exports hazardous wastes, you need to know that RCRA incorporates requirements driven by US participation in international treaty  - and membership-based organizations. Alternatively, if you’re a non-U.S. reader you may recognize the following elements in your own national requirements.

Exports Consistent with the OECD Agreement

The most relevant international agreement is from the Organization for Economic Cooperation and Development (OECD) – its 1992 “Decision C(92)39/FINAL Concerning the Control of Transfrontier Movements of Wastes Destined for Recovery Operations (OECD Decision)”, as amended. EPA’s RCRA regulations include specific provisions governing “Transboundary Movements of Hazardous Waste for Recovery Within the OECD.” (40 CFR §§ 262.80 – 262.89). As an exception to this coverage, separate rules provide similar requirements for exports to Canada and Mexico (under North American Free Trade Agreement (NAFTA), even though they're also OECD members) (40 CFR §§ 262.80 – 262.89). EPA revises these rules from time to time (most recently in 2010).

The following requirements apply to exports to Canada or Mexico (and to non-OECD countries covered by separate treaties with the U.S.):

(1) The “primary exporter” (typically the generator) provides EPA with a written notification of intent to export, at least 60 days prior to the first shipment. This notification must be in writing, signed by the primary exporter, and include the following information:

  • Name, mailing address, telephone number and EPA ID number of the primary exporter

  • The following information, by consignee, for each hazardous waste type:

    • Description of the hazardous waste and the EPA hazardous waste number, U.S. DOT proper shipping name, hazard class and ID number for each hazardous waste
    • The estimated frequency or rate at which such waste is to be exported and the period of time over which such waste is to be exported
    • The estimated total quantity of the hazardous waste (consistent with Uniform Hazardous Waste Manifest)
    • All points of entry to and departure from each foreign country through which the hazardous waste will pass
    • Description of mode of transportation (air, highway, rail, water, etc.), and type(s) of container (drums, boxes, tanks, etc.)
    • Description of how the hazardous waste will be treated, stored or disposed of in the receiving country (e.g., incineration, land disposal, recycling)
    • Name and site address of the consignee and any alternate consignee
    • Name of any transit countries through which the hazardous waste will be sent, description of the approximate time it will remain in such country, and the nature of its handling while there.

(2) The receiving country consents to accept the waste.

(3) A copy of an “EPA Acknowledgement of Consent” accompanies the shipment and, unless export takes place by rail, is attached to the manifest.

(4) The shipment conforms to the terms of the receiving country’s written consent.

(5) The shipment complies with RCRA manifest requirements (including the field for international shipments), modified to provide the address of the receiving consignee and alternate instead of facility, and to add the following to the certification of the shipment “and conforms to the terms of the attached EPA Acknowledgment of Consent.”

The primary exporter must notify EPA if the alternate consignee is used. If other problems arise, the primary exporter files an exception report with EPA; this follows requirements for domestic shipments, except that reports are filed with EPA Headquarters. Exporters must file an annual report with EPA summarizing the types, quantities, and destinations of all hazardous waste exported. Records must be retained for at least three years.

Exports to another OECD country instead must meet similar RCRA regulations designed to ensure consistency with OECD requirements. These include incorporation of OECD’s distinction between “Green Wastes” (wastes that present low risk for human health and the environment and, therefore, are not subject to any other controls than those normally applied in commercial transactions) and “Amber Wastes” (wastes presenting sufficient risk to justify their control). These RCRA regulations regulate as hazardous each waste that is a RCRA hazardous waste and/or an Amber waste not otherwise regulated as hazardous, and regulate Green Wastes as non-hazardous. These rules include notifications to EPA and consent by the receiving country similar to those described above, use of a “movement document” analogous to RCRA’s Uniform Hazardous Waste Manifest, and requirements for a contract for transportation and management of the wastes. Exported wastes are to be managed in compliance with the receiving country’s requirements for these activities.

Basel Convention Considerations

In addition to OECD’s provisions, 172 nations and the European Union have ratified the 1989 Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal (Basel Convention). OECD revised its Decision in 2001 to align with Basel Convention provisions. President George Bush signed the agreement on behalf of the U.S. in 1989, but the Senate has never ratified it. Absent ratification, the United States cannot participate in waste transfers with Basel Parties without a separate and equivalent bilateral or multilateral agreement. The OECD agreement and NAFTA treaties constitutes such multilateral agreements, and the U.S. also has bilateral agreements with Costa Rica, Malaysia and the Philippines.

Imports of Hazardous Waste

Importers of hazardous wastes must complete manifests for the wastes, substituting their name and facility identifications for the non-domestic generator’s. The importer must provide the transporter with an additional copy to submit to EPA in compliance with the transporter’s manifest requirements. If the import is from an OECD country, the importer must also ensure that the shipment meets OECD requirements.

Implementation Checklist

If your organization is involved in imports and/or exports involving U.S. territory, consider the following checklist. If it is involved in imports or exports involving other OECD countries, the same general issues apply.

Does my organization intend to export hazardous waste, acting as the “primary exporter"?

  • If so, is the shipment being sent to:
    • Canada or Mexico?
    • Another OECD country?
    • A non-OECD country?
  • Has my organization secured formal consent from the receiving country? 
  • Has my organization notified EPA of its intent to export? 
  • Has my organization received EPA’s acknowledgement of the receiving country’s consent? 
  • Does each shipment comply with domestic U.S. manifest requirements, and applicable requirements of the receiving country? 
  • Does the organization retain all required records? 
  • Does my organization intend to import hazardous waste?
  • If so, is the shipment being sent from:
    • Canada or Mexico?
    • Another OECD country?
    • A non-OECD country?
  • Does each shipment comply with domestic U.S. manifest requirements? 
  • Does the organization retain all required records? 


Where can I go for more information?

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Tags: International, Health & Safety, Environmental risks, Environmental, EPA, Hazcom