COSO - Integrated Internal Control FrameworkCOSO CONTROL COMPONENT: CONTROL ACTIVITIESCOSO CONTROL OBJECTIVE: OPERATIONS - Environmental Issues.COSO ORGANIZATION LEVEL OF RESPONSIBILITY: BUSINESS UNITS AND ACTIVITY LEVELFollowing are the best practices or general control activities which may be implemented as is or these can be used to develop/ prepare organization specific control activities, policies and procedures. Procedural manuals may also be available at AuditNet.com and you may access/ download the templates subject to your membership subscription.Control Objectives:1) Development and implementation of a comprehensive framework to manage environmental issues.2) To avoid adverse impacts upon the organization's reputation and image, Environmental legislation and regulations should are fully complied.3) Pollution and environmental contamination is avoided by disposing waste products safely.