4. Methodology

4.1 Recognition and identification of non-conformities

Non-compliance refers to a situation where regulations are not respected. This could be, for example, a discharge exceeding set limits, or the absence of a mandatory document.

For greater clarity, audit findings can be classified according to the associated risk:

• Major non-conformity: a deviation from regulations that could have major consequences for the environment (major accident, significant pollution of groundwater or watercourses, etc.), in financial terms (a precise threshold figure could be set, e.g. 1 million euros) or in terms of the company's image (media coverage, poor image with the authorities, etc.). A typical example of a major finding is the...