| 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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