LegalizeRegulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and 2006/193/EC
| PART A environmental management system requirements under EN ISO 14001:2015 | PART B additional requirements for organisations implementing EMAS |
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| Organisations participating in the eco-management and audit scheme (EMAS) shall implement the requirements of EN ISO 14001:2015 (1) which are reproduced below. A.4 Context of the organisation A.4.1 Understanding the organisation and its context The organisation shall determine external and internal issues that are relevant to its purpose and that affect its ability to achieve the intended outcomes of its environmental management system. Such issues shall include environmental conditions being affected by or capable of affecting the organisation. A.4.2 Understanding the needs and expectations of interested parties The organisation shall determine: (a) the interested parties that are relevant to the environmental management system; (b) the relevant needs and expectations (i.e. requirements) of these interested parties; (c) which of these needs and expectations become its compliance obligations. A.4.3 Determining the scope of the environmental management system The organisation shall determine the boundaries and applicability of the environmental management system to establish its scope. When determining this scope, the organisation shall consider: (a) the external and internal issues referred to in A.4.1; (b) the compliance obligations referred to in A.4.2; (c) its organisational unit(s), function(s), and physical boundaries; (d) its activities, products and services; (e) its authority and ability to exercise control and influence. Once the scope is defined, all activities, products and services of the organisation within that scope need to be included in the environmental management system. The scope shall be maintained as documented information and be available to interested parties. A.4.4 Environmental management system To achieve the intended outcomes, including enhancing its environmental performance, the organisation shall establish, implement, maintain and continually improve an environmental management system, including the processes needed and their interactions, in accordance with the requirements of this International Standard. The organisation shall consider the knowledge gained in 4.1 and 4.2 when establishing and maintaining the environmental management system. | |
| A.5 Leadership A.5.1 Leadership and commitment Top management shall demonstrate leadership and commitment with respect to the environmental management system by: (a) taking accountability for the effectiveness of the environmental management system; (b) ensuring that the environmental policy and environmental objectives are established and are compatible with the strategic direction and the context of the organisation; (c) ensuring the integration of the environmental management system requirements into the organisation's business processes; (d) ensuring that the resources needed for the environmental management system are available; (e) communicating the importance of effective environmental management and of conforming to the environmental management system requirements; (f) ensuring that the environmental management system achieves its intended outcomes; (g) directing and supporting persons to contribute to the effectiveness of the environmental management system; (h) promoting continual improvement; (i) supporting other relevant management roles to demonstrate their leadership as it applies to their areas of responsibility. Note: Reference to ‘business’ in this International Standard can be interpreted broadly to mean those activities that are core to the purposes of the organisation's existence. | |
| A.5.2 Environmental Policy Top management shall establish, implement and maintain an environmental policy that, within the defined scope of its environmental management system: (a) is appropriate to the purpose and context of the organisation, including the nature, scale and environmental impacts of its activities, products and services; (b) provides a framework for setting environmental objectives; (c) includes a commitment to the protection of the environment, including prevention of pollution and other specific commitment(s) relevant to the context of the organisation; Note: Other specific commitment(s) to protect the environment can include sustainable resource use, climate change mitigation and adaptation, and protection of biodiversity and ecosystems. (d) includes a commitment to fulfil its compliance obligations; (e) includes a commitment to continual improvement of the environmental management system to enhance environmental performance. The environmental policy shall: — be maintained as documented information, — be communicated within the organisation, — be available to interested parties. | B.1. Continual improvement of environmental performance Organisations shall commit themselves to the continual improvement of their environmental performance. If an organisation comprises one or more sites, each of the sites to which EMAS applies shall comply with all the requirements of EMAS includingthe continual improvement of environmental performance as defined in Article 2(2). |
| A.5.3 Organisational roles, responsibilities and authorities Top management shall ensure that the responsibilities and authorities for relevant roles are assigned and communicated within the organisation. Top management shall assign the responsibility and authority for: (a) ensuring that the environmental management system conforms to the requirements of this International Standard; (b) reporting on the performance of the environmental management system, including environmental performance, to top management. | B.2. Management representative(s) Top management shall appoint a specific top management representative(s) who, irrespective of other responsibilities, shall have defined roles, responsibilities and authority in order to ensure an environmental management system in compliance with this Regulation and to report to top management on the performance of the environmental management system. The top management representative may be a member of the top management of the organisation. |
| A.6 Planning A.6.1 Actions to address risks and opportunities A.6.1.1 General The organisation shall establish, implement and maintain the processes needed to meet the requirements in 6.1.1 to 6.1.4. When planning for the environmental management system, the organisation shall consider: — the issues referred to in 4.1, — the requirements referred to in 4.2, — the scope of its environmental management system; and determine the risks and opportunities, related to its: — — environmental aspects (see 6.1.2), — compliance obligations (see 6.1.3), — other issues and requirements, identified in 4.1 and 4.2; that need to be addressed to: — — give assurance that the environmental management system can achieve its intended outcomes, — prevent, or reduce, undesired effects, including the potential for external environmental conditions to affect the organisation, — achieve continual improvement. Within the scope of the environmental management system, the organisation shall determine potential emergency situations, including those that can have an environmental impact. The organisation shall maintain documented information of its: — risks and opportunities that need to be addressed, — processes needed in 6.1.1 to 6.1.4, to the extent necessary to have confidence they are carried out as planned. A.6.1.2 Environmental aspects Within the defined scope of the environmental management system, the organisation shall determine the environmental aspects of its activities, products and services that it can control and those that it can influence, and their associated environmental impacts, considering a life cycle perspective. When determining environmental aspects, the organisation shall take into account: (a) change, including planned or new developments, and new or modified activities, products and services; (b) abnormal conditions and reasonably foreseeable emergency situations. The organisation shall determine those aspects that have or can have a significant environmental impact by using established criteria. The organisation shall communicate its significant environmental aspects among the various levels and functions of the organisation, as appropriate. The organisation shall maintain documented information of its: — environmental aspects and associated environmental impacts, — criteria used to determine its significant environmental aspects, — significant environmental aspects. Note: Significant environmental aspects can result in risks and opportunities associated with either adverse environmental impacts (threats) or beneficial environmental impacts (opportunities). | B.3 Environmental review Organisations shall carry out and document an initial environmental review as set out in Annex I. Organisations outside the Union shall also make reference to the legal requirements relating to the environment applicable to similar organisations in the Member States where they intend to submit an application. |
| A.6.1.3 Compliance obligations The organisation shall: (a) determine and have access to the compliance obligations related to its environmental aspects; (b) determine how these compliance obligations apply to the organisation; (c) take these compliance obligations into account when establishing, implementing, maintaining and continually improving its environmental management system. The organisation shall maintain documented information of its compliance obligations. Note: Compliance obligations can result in risks and opportunities to the organisation. A.6.1.4 Planning action The organisation shall plan: (a) to take actions to address its: (1) significant environmental aspects; (2) compliance obligations; (3) risks and opportunities identified in 6.1.1; (b) how to: (1) integrate and implement the actions into its environmental management system processes (see 6.2, Clause 7, Clause 8 and 9.1), or other business processes; (2) evaluate the effectiveness of these actions (see 9.1). When planning these actions, the organisation shall consider its technological options and its financial, operational and business requirements. | B.4. Legal compliance Organisations registered with EMAS or wishing to register shall demonstrate that they have fulfilled all the following conditions: (1) they have identified, and know the implications to the organisation of all applicable legal requirements relating to the environment; (2) they ensure legal compliance with environmental legislation, including permits and permit limits and provide the appropriate evidence; (3) they have procedures in place that enable the organisation to ensure ongoing legal compliance with environmental legislation. |
| A.6.2 Environmental objectives and planning to achieve them | |
| A.6.2.1 Environmental objectives The organisation shall establish environmental objectives at relevant functions and levels, taking into account the organisation's significant environmental aspects and associated compliance obligations, and considering its risks and opportunities. The environmental objectives shall be: (a) consistent with the environmental policy; (b) measurable (if practicable); (c) monitored; (d) communicated; (e) updated as appropriate. The organisation shall maintain documented information on the environmental objectives. A.6.2.2 Planning actions to achieve environmental objectives When planning how to achieve its environmental objectives, the organisation shall determine: (a) what will be done; (b) what resources will be required; (c) who will be responsible; (d) when it will be completed; (e) how the results will be evaluated, including indicators for monitoring progress toward achievement of its measurable environmental objectives (see 9.1.1). The organisation shall consider how actions to achieve its environmental objectives can be integrated into the organisation's business processes. | B.5. Environmental objectives Organisations shall be able to demonstrate that the management system and the audit procedures address the actual environmental performance of the organisation with respect to the direct and indirect aspects. The means to achieve the objectives and targets cannot be environmental objectives. |
| A.7 Support A.7.1 Resources The organisation shall determine and provide the resources needed for the establishment, implementation, maintenance and continual improvement of the environmental management system. | |
| A.7.2 Competence The organisation shall: (a) determine the necessary competence of person(s) doing work under its control that affects its environmental performance and its ability to fulfil its compliance obligations; (b) ensure that these persons are competent on the basis of appropriate education, training or experience; (c) determine training needs associated with its environmental aspects and its environmental management system; (d) where applicable, take actions to acquire the necessary competence, and evaluate the effectiveness of the actions taken. Note: Applicable actions can include, for example, the provision of training to, the mentoring of, or the reassignment of currently employed persons; or the hiring or contracting of competent persons. The organisation shall retain appropriate documented information as evidence of competence. | B.6. Employee involvement (1) The organisation should acknowledge that active employee involvement is a driving force and a prerequisite for continuous and successful environmental improvements in addition to being a key resource in the improvement of environmental performance as well as the right method to anchor the environmental management and audit system in the organisation in a successful way. (2) ‘Employee involvement’ should be understood as including both direct employee participation and the provision of information to employees and their representatives. Therefore, there should be an employee participation scheme at all levels. The organisation should acknowledge that demonstration of commitment, responsiveness and active support by the management is a prerequisite for the success of those processes. In this context management should provide appropriate feedback to employees. (3) In addition to the these requirements, employees or their representatives shall be involved in the process aimed at continually improve the organisation's environmental performance through: (a) the initial environmental review; (b) the establishment and implementation of an environmental management and audit system improving environmental performance; (c) environmental committees or work groups gathering information and ensuring the participation of environmental officer/management representatives along with employees and their representatives; (d) joint working groups for the environmental action programme and environmental auditing; (e) the preparation of the environmental statements. (4) Appropriate forms of participation such as the suggestion-book system or project-based group works or environmental committees should be used for this purpose. Organisations shall take note of Commission guidance on best practice in this field. Where they so request, any employee representatives shall also be involved. |
| A.7.3 Awareness The organisation shall ensure that persons doing work under the organisation's control are aware of: (a) the environmental policy; (b) the significant environmental aspects and related actual or potential environmental impacts associated with their work; (c) their contribution to the effectiveness of the environmental management system, including the benefits of enhanced environmental performance; (d) the implications of not conforming with the environmental management system requirements, including not fulfilling the organisation's compliance obligations. | |
| A.7.4 Communication A.7.4.1 General The organisation shall establish, implement and maintain the processes needed for internal and external communications relevant to the environmental management system, including: (a) on what it will communicate; (b) when to communicate; (c) with whom to communicate; (d) how to communicate. When establishing its communication process(es), the organisation shall: — take into account its compliance obligations; — ensure that environmental information communicated is consistent with information generated within the environmental management system, and is reliable. The organisation shall respond to relevant communications on its environmental management system. The organisation shall retain documented information as evidence of its communications, as appropriate. A.7.4.2 Internal communication The organisation shall: (a) internally communicate information relevant to the environmental management system among the various levels and functions of the organisation, including changes to the environmental management system, as appropriate; (b) ensure its communication process(es) enable(s) persons doing work under the organisation's control to contribute to continual improvement. | |
| A.7.4.3 External communication The organisation shall externally communicate information relevant to the environmental management system, as established by the organisation's communication process(es) and as required by its compliance obligations. | B.7. Communication (1) Organisations shall be able to demonstrate that they conduct an open dialogue with the public, the authorities and other interested parties including local communities and customers in relation to the environmental impact of their activities, products and services. (2) To ensure a high level of transparency and building confidence with interested parties, organisations registered under EMAS shall disclose specific environmental information as defined by Annex IV Environmental Reporting. |
| A.7.5 Documented information A.7.5.1 General The organisation's environmental management system shall include: (a) documented information required by this International Standard; (b) documented information determined by the organisation as being necessary for the effectiveness of the environmental management system. Note: The extent of documented information for an environmental management system can differ from one organisation to another due to: — the size of organisation and its type of activities, processes, products and services, — the need to demonstrate fulfilment of its compliance obligations, — the complexity of processes and their interactions, — the competence of persons doing work under the organisation's control. A.7.5.2 Creating and updating When creating and updating documented information, the organisation shall ensure appropriate: (a) identification and description (e.g. a title, date, author, or reference number); (b) format (e.g. language, software version, graphics) and media (e.g. paper, electronic); (c) review and approval for suitability and adequacy. A.7.5.3 Control of documented information Documented information required by the environmental management system and by this International Standard shall be controlled to ensure: (a) it is available and suitable for use, where and when it is needed; (b) it is adequately protected (e.g. from loss of confidentiality, improper use, or loss of integrity). For the control of documented information, the organisation shall address the following activities as applicable: — distribution, access, retrieval and use, — storage and preservation, including preservation of legibility, — control of changes (e.g. version control), — retention and disposition. Documented information of external origin determined by the organisation to be necessary for the planning and operation of the environmental management system shall be identified, as appropriate, and controlled. Note: Access can imply a decision regarding the permission to view the documented information only, or the permission and authority to view and change the documented information. A.8 Operation A.8.1 Operational planning and control The organisation shall establish, implement, control and maintain the processes needed to meet environmental management system requirements, and to implement the actions identified in 6.1 and 6.2, by: — establishing operating criteria for the process(es), — implementing control of the process(es), in accordance with the operating criteria. Note: Controls can include engineering controls and procedures. Controls can be implemented following a hierarchy (e.g. elimination, substitution, administrative) and can be used individually or in combination. The organisation shall control planned changes and review the consequences of unintended changes, taking action to mitigate any adverse effects, as necessary. The organisation shall ensure that (an) outsourced process(es) is (are) controlled or influenced. The type and extent of control or influence to be applied to the process(es) shall be defined within the environmental management system. Consistent with a life cycle perspective, the organisation shall: (a) establish controls, as appropriate, to ensure that its environmental requirement(s) is (are) addressed in the design and development process for the product or service, considering each stage of its life cycle; (b) determine its environmental requirement(s) for the procurement of products and services, as appropriate; (c) communicate its relevant environmental requirement(s) to external providers, including contractors; (d) consider the need to provide information about potential significant environmental impacts; associated with the transportation or delivery, use, end-of-life treatment and final disposal of its products and services. The organisation shall maintain documented information to the extent necessary to have confidence that the process(es) has (have) been carried out as planned. A.8.2 Emergency preparedness and response The organisation shall establish, implement and maintain the processes needed to prepare for and respond to potential emergency situations identified in 6.1.1. The organisation shall: (a) prepare to respond by planning actions to prevent or mitigate adverse environmental impacts from emergency situations; (b) respond to actual emergency situations; (c) take action to prevent or mitigate the consequences of emergency situations, appropriate to the magnitude of the emergency and the potential environmental impact; (d) periodically test the planned response actions, where practicable; (e) periodically review and revise the process(es) and planned response actions, in particular after the occurrence of emergency situations or tests; (f) provide relevant information and training related to emergency preparedness and response, as appropriate, to relevant interested parties, including persons working under its control. The organisation shall maintain documented information to the extent necessary to have confidence that the process(es) is (are) carried out as planned. A.9 Performance evaluation A.9.1 Monitoring, measurement, analysis and evaluation A.9.1.1 General The organisation shall monitor, measure, analyse and evaluate its environmental performance. The organisation shall determine: (a) what needs to be monitored and measured; (b) the methods for monitoring, measurement, analysis and evaluation, as applicable, to ensure valid results; (c) the criteria against which the organisation will evaluate its environmental performance, and appropriate indicators; (d) when the monitoring and measuring shall be performed; (e) when the results from monitoring and measurement shall be analysed and evaluated. The organisation shall ensure that calibrated or verified monitoring and measurement equipment is used and maintained, as appropriate. The organisation shall evaluate its environmental performance and the effectiveness of the environmental management system. The organisation shall communicate relevant environmental performance information both internally and externally, as identified in its communication process(es) and as required by its compliance obligations. The organisation shall retain appropriate documented information as evidence of the monitoring, measurement, analysis and evaluation results. A.9.1.2 Evaluation of compliance The organisation shall establish, implement and maintain the processes needed to evaluate fulfilment of its compliance obligations. The organisation shall: (a) determine the frequency that compliance will be evaluated; (b) evaluate compliance and take action if needed; (c) maintain knowledge and understanding of its compliance status. The organisation shall retain documented information as evidence of the compliance evaluation result(s). A.9.2 Internal audit A.9.2.1 General The organisation shall conduct internal audits at planned intervals to provide information on whether the environmental management system: (a) conforms to: (1) the organisation's own requirements for its environmental management system; (2) the requirements of this International Standard; (b) is effectively implemented and maintained. A.9.2.2 Internal audit programme The organisation shall establish, implement and maintain an internal audit programme(s), including the frequency, methods, responsibilities, planning requirements and reporting of its internal audits. When establishing the internal audit programme, the organisation shall take into consideration the environmental importance of the processes concerned, changes affecting the organisation and the results of previous audits. The organisation shall: (a) define the audit criteria and scope for each audit; (b) select auditors and conduct audits to ensure objectivity and the impartiality of the audit process; (c) ensure that the results of the audits are reported to relevant management. The organisation shall retain documented information as evidence of the implementation of the audit programme and the audit results. A.9.3 Management review Top management shall review the organisation's environmental management system, at planned intervals, to ensure its continuing suitability, adequacy and effectiveness. The management review shall include consideration of: (a) the status of actions from previous management reviews; (b) changes in: (1) external and internal issues that are relevant to the environmental management system; (2) the needs and expectations of interested parties, including compliance obligations; (3) its significant environmental aspects; (4) risks and opportunities; (c) the extent to which environmental objectives have been achieved; (d) information on the organisation's environmental performance, including trends in: (1) nonconformities and corrective actions; (2) monitoring and measurement results; (3) fulfilment of its compliance obligations; (4) audit results; (e) adequacy of resources; (f) relevant communication(s) from interested parties, including complaints; (g) opportunities for continual improvement. The outputs of the management review shall include: — conclusions on the continuing suitability, adequacy and effectiveness of the environmental management system; — decisions related to continual improvement opportunities; — decisions related to any need for changes to the environmental management system, including resources; — actions, if needed, when environmental objectives have not been achieved; — opportunities to improve integration of the environmental management system with other business processes, if needed; — any implications for the strategic direction of the organisation. The organisation shall retain documented information as evidence of the results of management reviews. A.10 Improvement A.10.1 General The organisation shall determine opportunities for improvement (see 9.1, 9.2 and 9.3) and implement necessary actions to achieve the intended outcomes of its environmental management system. A.10.2 Nonconformity and corrective action When a nonconformity occurs, the organisation shall: (a) react to the nonconformity and, as applicable: (1) take action to control and correct it; (2) deal with the consequences, including mitigating adverse environmental impacts; (b) evaluate the need for action to eliminate the causes of the nonconformity, in order that it does not recur or occur elsewhere, by: (1) reviewing the nonconformity; (2) determining the causes of the nonconformity; (3) determining if similar nonconformities exist, or could potentially occur; (c) implement any action needed; (d) review the effectiveness of any corrective action taken; (e) make changes to the environmental management system, if necessary. Corrective actions shall be appropriate to the significance of the effects of the nonconformities encountered, including the environmental impact(s). The organisation shall retain documented information as evidence of: — the nature of the nonconformities and any subsequent actions taken, — the results of any corrective action. A.10.3 Continual improvement The organisation shall continually improve the suitability, adequacy and effectiveness of the environmental management system to enhance environmental performance. | |
| (1) The use of the text of the national standard reproduced in this annex is made with the permission of CEN. The full text of the national standard can be purchased from the National Standardisation Bodies, the list of which is provided in the official CEN website. Any type of reproduction of this annex for commercial reasons is not permitted. |
ANNEX III
INTERNAL ENVIRONMENTAL AUDIT
1. Audit programme and audit frequency
The audit programme shall guarantee that the management of the organisation is provided with the information it needs to review the organisation's environmental performance and the effectiveness of the environmental management system, and be able to demonstrate that they are under control.
The objectives shall include, in particular, assessing the management systems in place, and determining conformity with the organisation's policy and programme, which shall include compliance with legal requirements and other requirements relating to the environment.
The overall scope of the individual audits, or of each stage of an audit cycle where appropriate, shall be clearly defined and shall explicitly specify the:
(1) subject areas covered;
(2) activities to be audited;
(3) environmental criteria to be considered;
(4) period covered by the audit.
Environmental audit includes assessment of the factual data necessary to evaluate environmental performance.
The audit or audit cycle which covers all activities of the organisation shall be completed, as appropriate, at intervals of no longer than three years or four years if the derogation provided for in Article 7 applies. The frequency with which any activity is audited will vary depending on the:
(1) nature, scale and complexity of the activities;
(2) significance of associated environmental impacts;
(3) importance and urgency of the problems detected by previous audits;
(4) history of environmental problems.
More complex activities with a more significant environmental impact shall be audited more frequently.
The organisation shall carry out audits at least on an annual basis, as this will help to demonstrate to the organisation's management and the environmental verifier that it is in control of its significant environmental aspects.
The organisation shall carry out audits regarding:
(1) the environmental performance of the organisation; and
(2) the organisation's compliance with applicable legal requirements and other requirements relating to the environment.
2. Audit activities
Audit activities shall include discussions with personnel regarding environmental performance, inspection of operating conditions and equipment and reviewing of records, written procedures and other relevant documentation. Those activities shall be conducted with the objective of evaluating the environmental performance of the activity being audited to determine whether it meets the applicable standards, regulations or environmental objectives and targets. It shall also determine whether the system in place to manage environmental responsibilities and performance is effective and appropriate and will therefore include, inter alia, spot-checking of compliance with these criteria to determine the effectiveness of the entire management system.
The following steps, in particular, shall be included in the audit process:
(1) understanding of the management systems;
(2) assessing strengths and weaknesses of the management systems;
(3) gathering evidence to show where the management system is and is not performing;
(4) evaluating audit findings;
(5) preparing audit conclusions;
(6) reporting audit findings and conclusions.
3. Reporting audit findings and conclusions
The fundamental objectives of a written audit report are:
(1) to document the scope of the audit;
(2) to inform the management on the state of compliance with the organisations' environmental policy and the environmental progress of the organisation;
(3) to inform the management on the state of compliance with legal requirements and other requirements relating to the environment and on the measures taken to ensure that compliance can be demonstrated;
(4) to inform the management on the effectiveness and reliability of the measures taken to monitor and mitigate environmental impacts of the organisation;
(5) to demonstrate the need for corrective actions, where appropriate.
The written audit report shall contain the necessary information to comply with those objectives.
ANNEX IV
ENVIRONMENTAL REPORTING
A. Introduction
Environmental information shall be presented in a clear and coherent manner and should preferably be available in electronic form. The organisation shall determine the best format to make this information available to their interested parties in a user-friendly way.
B. Environmental statement
The environmental statement shall contain at least the elements and shall meet the minimum requirements as set out below.
(a) a summary of the organisation's activities, products and services, the organisation's relationship to any parent organisations as appropriate and a clear and unambiguous description of the scope of the EMAS registration including a list of the sites included in this registration;
(b) the environmental policy and a brief description of the governance structure supporting the environmental management system of the organisation;
(c) a description of all the significant direct and indirect environmental aspects which result in significant environmental impacts of the organisation, a brief description of the approach used to determine their significance and an explanation of the nature of the impacts as related to these aspects;
(d) a description of the environmental objectives and targets in relation to the significant environmental aspects and impacts;
(e) a description of the actions implemented and planned to improve environmental performance, achieve the objectives and targets and ensure compliance with legal requirements related to the environment. Where available, reference should be made to the relevant best environmental management practices presented in the sectoral reference documents as referred to in Article 46;
(f) a summary of the data available on the environmental performance of the organisation with respect to its significant environmental aspects. Reporting shall be on both the core environmental performance indicators and the specific environmental performance indicators as set out in Section C. Where environmental objectives and targets exist, the respective data shall be reported;
(g) a reference to the main legal provisions to be taken into account by the organisation to ensure compliance with legal requirements related to the environment and a statement regarding legal compliance;
(h) a confirmation regarding the requirements of Art. 25 para. 8 and the name and accreditation or licence number of the environmental verifier and the date of validation. The declaration as referred to in Annex VII signed by the environmental verifier may be used instead. The updated environmental statement shall contain at least the elements and shall meet the minimum requirements as set out in points (e) to (h). Organisations may decide to integrate in their environmental statement additional factual information related to the activities, products and services of the organisation or to their compliance with specific requirements. All information contained in the environmental statement shall be validated by the environmental verifier. The environmental statement may be integrated in other reporting documents of the organisation (e.g. management, sustainability or corporate social responsibility reports). When integrated in such reporting documents a clear distinction shall be made between validated and non-validated information. The environmental statement shall be clearly identified (for example by using the EMAS logo) and the document shall include a short explanation of the validation process in the context of EMAS.
C. Reporting based on environmental performance indicators and qualitative information
Both, in the environmental statement and the updated environmental statement, organisations shall report on their significant direct and indirect environmental aspects by using the core environmental performance indicators and the specific environmental performance indicators as set out below. In the event that no quantitative data are available, organisations shall report qualitative information as described in point 4.
The reporting shall provide data on actual input and output. If disclosure would adversely affect the confidentiality of commercial or industrial information of the organisation where such confidentiality is provided for by national or Community law to protect a legitimate economic interest, the organisation may be permitted to index this information in its reporting, e.g. by establishing a baseline year (with the index number 100) from which the development of the actual input/output would appear.
The indicators shall:
(a) give an accurate appraisal of the organisation's environmental performance;
(b) be readily understood and unambiguous;
(c) allow for a year on year comparison in order to assess whether the organisation's environmental performance has improved; to enable this comparison, the reporting shall cover at least 3 years of activity, provided the data are available.;
(d) allow for comparison with sector, national or regional benchmarks as appropriate;
(e) allow for comparison with regulatory requirements as appropriate.
To support this, the organisation shall briefly define the scope (including the organisational and material boundaries, applicability and calculation methodology) covered by each of the indicator.
(a) Core indicators focus on performance in the following key environmental areas: (i) Energy; (ii) Material; (iii) Water; (iv) Waste; (v) Land use with regard to biodiversity; and (vi) Emissions. Reporting on core environmental performance indicators is an obligation. However, an organisation may evaluate the relevance of those indicators within the context of its significant environmental aspects and impacts. Where an organisation concludes that one or more core indicators are not relevant to its significant environmental aspects and impacts, it may not report on those core indicators. In that case, the organisation shall include in the environmental statement a clear and reasoned explanation for not doing so.
(b) Each core indicator is composed of: (i) a figure A indicating the total annual input/output in the given area; (ii) a figure B indicating an annual reference value representing the activity of the organisation; and (iii) a figure R indicating the ratio A/B; Each organisation shall report on all 3 elements for each indicator.
(c) The indication of the total annual input/output in the given area, figure A, shall be reported as follows: (i) on Energy — the ‘total direct energy consumption’, corresponding to the total annual amount of energy consumed by the organisation, — the ‘total renewable energy consumption’, corresponding to the total annual amount of energy consumed by the organisation that was generated from renewable energy sources, — the ‘total renewable energy generation’, corresponding to the total annual amount of energy generated by the organisation from renewable energy sources. This last element shall be reported only if the total energy generated by the organisation from renewable energy sources significantly exceeds the total renewable energy consumed by the organisation, or if the renewable energy generated by the organisation was not consumed by the organisation. If different types of energy are consumed or, in case of renewable energy, generated (such as electricity, heat, fuels or others) their annual consumption or production shall be reported separately as appropriate. Energy should preferably be expressed in kWh, MWh, GJ or other metrics commonly used to report the type of energy consumed or generated. (ii) on Material — the ‘annual mass-flow of key materials used’ (excluding energy carriers and water), preferably expressed in units of weight (e.g. kilograms or tonnes) or volume (e.g. m3) or other metrics commonly used in the sector. When different types of materials are used, their annual mas-flow should be reported separately as appropriate. (iii) on Water — the ‘total annual water use’, expressed in units of volume (e.g. litres or m3), (iv) on Waste — the ‘total annual generation of waste’, broken down by type, preferably expressed in units of weight (e.g. kilograms or tonnes) or volume (e.g. m3), or in other metrics commonly used in the sector, — the ‘total annual generation of hazardous waste’ preferably expressed in units of weight (e.g. kilograms or tonnes) or m3 or in other metric commonly used in the sector, (v) on Land-use with regard to biodiversity — the forms of land use with regard to biodiversity expressed in units of area (e.g. m2 or ha): — total use of land — total sealed area — total nature-oriented area on site — total nature-oriented area off site A ‘nature-oriented area’ is an area dedicated primarily to nature preservation or restoration. Nature-oriented areas can be located on-site and include roof, façade, water drainages or others elements that have been designed, adapted or are managed in order to promote biodiversity. Nature-oriented areas can also be located outside the organisation site provided that the area is owned or managed by the organisation and is primarily dedicated to promoting biodiversity. Co-managed areas dedicated to promoting biodiversity can also be described, provided that the scope of co-management is clearly outlined. A ‘sealed area’ means any area where the original soil has been covered (such as roads) making it impermeable. This non-permeability can create environmental impacts. (vi) on Emissions — the ‘total annual emission of greenhouse gases’, including at least emissions of CO2, CH4, N2O, HFCs, PFCs, NF3 and SF6, expressed in tonnes of CO2 equivalent, The organisation should consider reporting its greenhouse gas emissions according to an established methodology, such as the Greenhouse Gas Protocol. — the ‘total annual air emission’, including at least emissions of SO2, NOx and PM, expressed in kilograms or tonnes,
(d) The indication of the annual reference value representing the activity of the organisation, figure B, shall be selected and reported based on the following requirements: Figure B shall: (i) be comprehensible; (ii) be a figure that best represents the organisation's overall annual activity; (iii) allow a correct description of the environmental performance of the organisation, taking into account organisation specificities and activities; (iv) be a common reference value for the sector the organisation is working in, such as the following examples: — total annual physical output — total number of employees — total overnights — total number of inhabitants in an area (in the case of public administration) — tonnes of waste processed (for organisations active in the waste management sector) — total energy produced (for organisations active in the energy production sector) (v) ensure the comparability of the reported indicators over time. Once defined, Figure B shall be used in upcoming environmental statements. A change of Figure B shall be explained in the environmental statement. In case of a change of Figure B, the organisation shall ensure the figure can be compared over at least 3 years by recalculating the indicators for the previous years according to the newly defined Figure B.
Each organisation shall also report annually on its performance relating to the significant direct and indirect environmental aspects and impacts that are related to its core business activities, that are measurable and verifiable, and that are not covered already by the core indicators.
Reporting on those indicators shall be done in accordance with the requirements set in the introduction to this section.
Where available, the organisation shall take account of sectoral reference documents as referred to in Article 46 to facilitate the identification of relevant sector specific indicators.
In the event that no quantitative data is available to report on significant direct or indirect environmental aspects, organisations shall report their performance on the basis of qualitative information.
D. Local accountability
Organisations registering under EMAS may wish to produce one corporate environmental statement, covering a number of different geographic locations.
As the intention of EMAS is to ensure local accountability, organisations shall ensure that the significant environmental impacts of each site are clearly identified and reported within the corporate environmental statement.
E. Public availability
The organisation shall ensure that it is able to demonstrate to the environmental verifier that anybody interested in the organisation's environmental performance can easily and freely obtain access to the information required under section B and C. To provide for such transparency the environmental statement should preferably be publicly available on the website of the organisation.
The organisation shall ensure that this information on an individual site or organisation is published in (one of) the official language(s) of the Member State or third country in which the site or the organisation is located.
In addition, in the case of a corporate environmental statement, the organisation shall ensure that (for the registration purposes) this information is available in (one of) the official language(s) of the Member State in which the organisation is registered or in (one of) the official language(s) of the Union agreed with the Competent Body responsible for the registration.
The environmental statement may also be made available in additional languages provided that the content of the translated document is consistent with the content of the original environmental statement validated by the environmental verifier and that it clearly states that is a translation of the validated document.
ANNEX V
| 1. | The logo may be used in any of the 24 languages provided the following wording is used: Bulgarian: ‘Проверено управление по околна среда’ Czech: ‘Ověřený systém environmentálního řízení’ Croatian: ‘Verificirani sustav upravljanja okolišem’ Danish: ‘Verificeret miljøledelse’ Dutch: ‘Geverifieerd milieuzorgsysteem’ English: ‘Verified environmental management’ Estonian: ‘Tõendatud keskkonnajuhtimine’ Finnish: ‘Todennettu ympäristöasioiden hallinta’ French: ‘Management environnemental vérifié’ German: ‘Geprüftes Umweltmanagement’ Greek: ‘επιθεωρημένη περιβαλλοντική διαχείριση’ Hungarian: ‘Hitelesített környezetvédelmi vezetési rendszer’ Italian: ‘Gestione ambientale verificata’ Irish: ‘Bainistíocht comhshaoil fíoraithe’ Latvian: ‘Verificēta vides pārvaldība’ Lithuanian: ‘Įvertinta aplinkosaugos vadyba’ Maltese: ‘Immaniggjar Ambjentali Verifikat’ Polish: ‘Zweryfikowany system zarządzania środowiskowego’ Portuguese: ‘Gestão ambiental verificada’ Romanian: ‘Management de mediu verificat’ Slovak: ‘Overené environmentálne manažérstvo’ Slovenian: ‘Preverjen sistem ravnanja z okoljem’ Spanish: ‘Gestión medioambiental verificada’ Swedish: ‘Verifierat miljöledningssystem’ |
|---|---|
| Bulgarian: | ‘Проверено управление по околна среда’ |
| Czech: | ‘Ověřený systém environmentálního řízení’ |
| Croatian: | ‘Verificirani sustav upravljanja okolišem’ |
| Danish: | ‘Verificeret miljøledelse’ |
| Dutch: | ‘Geverifieerd milieuzorgsysteem’ |
| English: | ‘Verified environmental management’ |
| Estonian: | ‘Tõendatud keskkonnajuhtimine’ |
| Finnish: | ‘Todennettu ympäristöasioiden hallinta’ |
| French: | ‘Management environnemental vérifié’ |
| German: | ‘Geprüftes Umweltmanagement’ |
| Greek: | ‘επιθεωρημένη περιβαλλοντική διαχείριση’ |
| Hungarian: | ‘Hitelesített környezetvédelmi vezetési rendszer’ |
| Italian: | ‘Gestione ambientale verificata’ |
| Irish: | ‘Bainistíocht comhshaoil fíoraithe’ |
| Latvian: | ‘Verificēta vides pārvaldība’ |
| Lithuanian: | ‘Įvertinta aplinkosaugos vadyba’ |
| Maltese: | ‘Immaniggjar Ambjentali Verifikat’ |
| Polish: | ‘Zweryfikowany system zarządzania środowiskowego’ |
| Portuguese: | ‘Gestão ambiental verificada’ |
| Romanian: | ‘Management de mediu verificat’ |
| Slovak: | ‘Overené environmentálne manažérstvo’ |
| Slovenian: | ‘Preverjen sistem ravnanja z okoljem’ |
| Spanish: | ‘Gestión medioambiental verificada’ |
| Swedish: | ‘Verifierat miljöledningssystem’ |
The logo shall be used either:
ANNEX VI
| 1. ORGANISATION | |
|---|---|
| Name | … |
| Address | … |
| Town | … |
| Postal Code | … |
| Country/land/region/Autonomous Community | … |
| Contact person | … |
| Telephone | … |
| FAX | … |
| … | |
| Website | … |
| Public access to the environmental statement or the updated environmental statement | |
| (a) printed form | … |
| (b) electronic form | … |
| Registration number | … |
| Registration date | … |
| Suspension date of registration | … |
| Deletion date of registration | … |
| Date of the next environmental statement | … |
| Date of the next updated environmental statement | … |
| Request for derogation pursuant to Article 7 YES – NO | … |
| NACE Code of activities | … |
| Number of employees | … |
| Turnover or annual balance sheet | … |
| 2. SITE | |
| Name | … |
| Address | … |
| Postal Code | … |
| Town | … |
| Country land/region/Autonomous Community | … |
| Contact person | … |
| Telephone | … |
| FAX | … |
| … | |
| Website | … |
| Public access to the environmental statement or the updated environmental statement | |
| (a) printed form | … |
| (b) electronic form | … |
| Registration number | … |
| Date of registration | … |
| Suspension date of registration | … |
| Deletion date of registration | … |
| Date of the next environmental statement | … |
| Date of the next updated environmental statement | … |
| Request for derogation pursuant to Article 7 YES – NO | … |
| NACE Code of activities | … |
| Number of Employees | … |
| Turnover/or annual balance sheet | … |
| 3. ENVIRONMENTAL VERIFIER | |
| Name of environmental verifier | … |
| Address | … |
| Postal Code | … |
| Town | … |
| Country/land/region/Autonomous Community | … |
| Telephone | … |
| FAX | … |
| … | |
| Registration number of accreditation or licence | … |
| Scope of accreditation or licence (NACE Codes) | … |
| Accreditation or Licensing Body | … |
| Done at … on …/…/20 | … |
| Signature of the representative of the organisation | … |
ANNEX VII
… (name).
with EMAS environmental verifier registration number …
accredited or licensed for the scope … (NACE Code)
declares to have verified whether the site(s) or the whole organisation as indicated in the environmental statement/updated environmental statement (*1) of the organisation … (name)
with registration number (if available) …
meet all requirements of Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS).
By signing this declaration, I declare that:
— the verification and validation has been carried out in full compliance with the requirements of Regulation (EC) No 1221/2009,
— the outcome of the verification and validation confirms that there is no evidence of non-compliance with applicable legal requirements relating to the environment,
— the data and information of the environmental statement/the updated environmental statement (1) of the organisation/site (1) reflect a reliable, credible and correct image of all the organisations/sites (*1) activities, within the scope mentioned in the environmental statement.
This document is not equivalent to EMAS registration. EMAS registration can only be granted by a Competent Body under Regulation (EC) No 1221/2009. This document shall not be used as a stand-alone piece of public communication.
Done at … on …/…/20….
Signature
ANNEX VIII
| Regulation (EC) No 761/2001 | this Regulation |
|---|---|
| Article 1(1) | Article 1 |
| Article 1(2)(a) | — |
| Article 1(2)(b) | — |
| Article 1(2)(c) | — |
| Article 1(2)(d) | — |
| Article 2(a) | Article 2(1) |
| Article 2(b) | — |
| Article 2(c) | Article 2(2) |
| Article 2(d) | — |
| Article 2(e) | Article 2(9) |
| Article 2(f) | Article 2(4) |
| Article 2(g) | Article 2(8) |
| Article 2(h) | Article 2(10) |
| Article 2(i) | Article 2(11) |
| Article 2(j) | Article 2(12) |
| Article 2(k) | Article 2(13) |
| Article 2(l) | Article 2(16) |
| Article 2(l)(i) | — |
| Article 2(l)(ii) | — |
| Article 2(m) | — |
| Article 2(n) | Article 2(17) |
| Article 2(o) | Article 2(18) |
| Article 2(p) | — |
| Article 2(q) | Article 2(20) |
| Article 2(r) | — |
| Article 2(s) first subparagraph | Article 2(21) |
| Article 2(s) second subparagraph | — |
| Article 2(t) | Article 2(22) |
| Article 2(u) | — |
| Article 3(1) | — |
| Article 3(2)(a) first subparagraph | Article 4(1)(a) and (b) |
| Article 3(2)(a) second subparagraph | Article 4(3) |
| Article 3(2)(b) | Article 4(1)(c) |
| Article 3(2)(c) | Article 4(1)(d) |
| Article 3(2)(d) | Article 4(5) |
| Article 3(2)(e) | Article 5(2) first subparagraph; Article 6(3) |
| Article 3(3)(a) | Article 6(1)(a) |
| Article 3(3)(b) first sentence | Article 6(1)(b) and (c) |
| Article 3(3)(b) second sentence | Article 7(1) |
| Article 4(1) | — |
| Article 4(2) | Article 51(2) |
| Article 4(3) | — |
| Article 4(4) | — |
| Article 4(5) first sentence | Article 25(10) first subparagraph |
| Article 4(5) second sentence | Article 25(10) second subparagraph, second sentence |
| Article 4(6) | Article 41 |
| Article 4(7) | — |
| Article 4(8) first subparagraph | Article 30(1) |
| Article 4(8) second subparagraph | Article 30(3) and (5) |
| Article 4(8) third subparagraph, first and second sentence | Article 31(1) |
| Article 4(8) third subparagraph, last sentence | Article 31(2) |
| Article 5(1) | Article 11(1) first subparagraph |
| Article 5(2) | Article 11(3) |
| Article 5(3) first sentence | Article 12(1) |
| Article 5(3) second sentence, first indent | Article 12(1)(a) |
| Article 5(3) second sentence, second indent | Article 12(1)(b) |
| Article 5(4) | Article 11(1) second and third subparagraph |
| Article 5(5) first sentence | Article 16(1) |
| Article 5(5) second sentence | Article 16(3) first sentence |
| Article 5(5) third sentence | Article 17(1) |
| Article 5(5) fourth sentence | Article 16(3) second subparagraph and Article 16(4) second subparagraph |
| Article 6(1) | Article 13(1) |
| Article 6(1), first indent | Article 13(2)(a) and Article 5(2)(a) |
| Article 6(1), second indent | Article 13(2)(a) and Article 5(2)(c) |
| Article 6(1), third indent | Article 13(2)(f) and Article 5(2)(d) |
| Article 6(1), fourth indent | Article 13(2)(c) |
| Article 6(1), second subparagraph | Article 13(2) first sentence |
| Article 6(2) | Article 15(3) |
| Article 6(3), first indent | Article 15(3)(a) |
| Article 6(3), second indent | Article 15(3)(b) |
| Article 6(3), third indent | — |
| Article 6(3), last sentence | Article 15(8) |
| Article 6(4), first paragraph | Article 15(2) |
| Article 6(4), second subparagraph | Article 15(4) |
| Article 6(5), first sentence | Article 15(6) |
| Article 6(5), second sentence | Article 15(8) and (9) |
| Article 6(6) | Article 15(10) |
| Article 7(1) | Article 28(8) |
| Article 7(2), first sentence | Article 12(2) |
| Article 7(2), second sentence | Article 12(3) |
| Article 7(3) | Article 42(2)(a) |
| Article 8(1), first sentence | Article 10(1) |
| Article 8(1), second sentence | Article 10(2) |
| Article 8(2) | — |
| Article 8(3) first subparagraph | Article 10(4) |
| Article 8(3) second subparagraph | — |
| Article 9(1) introductory sentence | Article 4(3) |
| Article 9(1)(a) | Article 45(4) |
| Article 9(1)(b) | Article 45(4) |
| Article 9(1) second subparagraph | Article 45(5) |
| Article 9(2) | — |
| Article 10(1) | — |
| Article 10(2), first subparagraph | Article 38(1) and (2) |
| Article 10(2), second subparagraph, first sentence | Article 41 |
| Article 10(2), second subparagraph, second sentence | Article 47 |
| Article 11(1), first subparagraph | Article 36 |
| Article 11(1), first indent | Article 36(a) |
| Article 11(1), second indent | Article 36(c) |
| Article 11(1), third indent | Article 36(b) |
| Article 11(1), second subparagraph, first sentence | Article 37(1) |
| Article 11(1), second subparagraph, second sentence | — |
| Article 11(1), second subparagraph, third sentence | Article 37(2) |
| Article 11(1), second subparagraph, fourth sentence | Article 37(3) |
| Article 11(2) | Article 43(2) |
| Article 11(3), first sentence | Article 41(2) |
| Article 11(3), second sentence | Article 47 |
| Article 12(1)(a) | — |
| Article 12(1)(b) | Article 35(1) |
| Article 12(1) second subparagraph | — |
| Article 12(2) | Article 41(2) |
| Article 12(3) | — |
| Article 13 | Article 40(1) |
| Article 14(1) | Article 49(1) |
| Article 14(2) | — |
| Article 14(3) | — |
| Article 15(1) | Article 50 |
| Article 15(2) | Article 48 |
| Article 15(3) | — |
| Article 16(1) | Article 39(1) |
| Article 16(2) | Article 42(2) |
| Article 17(1) | — |
| Article 17(2), (3) and (4) | Article 51(2) |
| Article 17(5) | — |
| Article 18 | Article 52 |
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