| Exhibit 2: ISO 14000 and Environmental Resources |
| Online |
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- Subscription-based service maintained by the nonprofit Global Environment and Technology Foundation: www.iso14000.net .
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- International Auditor and Training Certification Association (IATCA): www.iatca.com.
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- International Quality of Environmental Services, LLC (IQuES): www.iques.com.
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- Environmental management systems and forest management auditing services: www.pwcglobal.com.
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| Publications |
- Rezaee, Z. and R. Elam, “Emerging ISO 14000 Environmental Standards: A Step-by-Step Implementation Guide.” Managerial Auditing Journal, 2000, vol.15, no. 1/2: pp. 60 to 67.
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- Picard, R. R., “Environmental Management: What’s Auditing Got To Do With It?” Internet Auditor, June 1998: pp. 32 to 36.
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- Stee, R., and G. Rabae, “ISO 14000: The Groundwork for Environmental Management.” (Perry Johnson, Inc., Southfield, Michigan, 1995).
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- Stenzel, P. L., “Can the ISO 14000 Series Environmental Management Standards Provide a Viable Alternative to Government Regulation?” American Business Law Journal (Winter 2000, Vol. 37, i2): pp. 237 to 259.
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- Murray, P.C., “Inching Toward Environmental Regulatory Reform…ISO 14000: Much Ado About Nothing Over Reinvention Tool?” American Business Law Journal (Fall 1999, Vol. 37, i1): pp. 35 to47.
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- Rezaee, Z., and J. Szendi, “An Examination of the Relevance of ISO 14000 Environmental Standards: A Survey of U.S. Corporations.” Advances in Environmental Accounting and Management (Vol. 1, 2000): pp. 59 to 77.
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| Pronouncements |
- COSO (1992). “Internal Control-Integrated Framework” Committee of Sponsoring Organizations of the Treadway Commission.
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- Auditing Standards Board (1996). “Environmental Issues Task Force: Auditing Environmental Remediation Liabilities.”
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- AICPA (1995). Statement on Standards for Attestation Engagements (SSAE) no. 3, Compliance Attestation.
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- AICPA (1996). Statement of Position 96-X: Environmental Remediation Liabilities.
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