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ANNEX I

I.    INTRODUCTION

It is an objective of EU environmental policy to encourage all kinds of organisations to use environmental management systems and reduce their environmental impacts. Environmental management systems are one of the possible tools for companies and other organisations to improve their environmental performance whilst saving energy and other resources. In particular, the EU would like to encourage organisations to participate in the Eco-Management and Audit Scheme (EMAS) which is a management tool for companies and other organisations to evaluate, report and improve their environmental performance.

EMAS was established in 1993 and evolved over time. The EMAS Regulation ( 1 ) provides the legal basis for the scheme and the latest revision dates back to 2009.

This EMAS User Guide has been prepared according to the requirements of Article 46.5 of the EMAS Regulation. This document aims to deliver clear, simple advice for organisations interested in EMAS. It is intended to offer step-by-step instructions that are easy to follow. The guide outlines the main elements and steps to be undertaken by an organisation that intends to participate in the scheme. The document aims to increase the overall uptake of the EMAS management system by facilitating the entry of organisations into the scheme. It is also important to keep in mind the general objective of the European Regulation, which is to harmonise implementation across all Member States and create a common legislative framework. For specific EMAS Global related issues the reader is referred to the Commission Decision 2011/832/EU ( 2 ), of 7 December 2011 concerning a guide on EU corporate registration, third country and global registration under Regulation (EC) No 1221/2009.

II.    WHAT IS THE ECO-MANAGEMENT AND AUDIT SCHEME (EMAS)?

EMAS is a voluntary tool available to any organisation operating in any economic sector within or outside the European Union that wants to:

Below is a step-by-step outline on what needs to be done to register for the scheme and implement it.

Organisations that register with EMAS have to:

There are some further requirements. Organisations have to:

Once registered, organisations are entitled to use the EMAS logo.

III.    COSTS AND BENEFITS OF IMPLEMENTING EMAS

In general, environmental management systems such as EMAS help organisations to improve resource efficiency, reduce risks and set an example with their public declaration of good practice. The costs of implementing a scheme are outweighed by the savings.

Benefits

A study ( 3 ) has been carried out on the costs and benefits of registering with EMAS. A survey was conducted where those taking part were asked to select the impacts that had been most positive from a given list. ‘Energy & resource savings’ ranked top (21 %), as shown in figure 1. This was followed by ‘reduction in negative incidents’ (18 %) and ‘improved stakeholder relationships’ (17 %).

Figure 1

Benefits of implementing EMAS (% all responses)

More efficiency savings

The benefit ‘Energy and resource savings’ ranked top. For organisations of all sizes, there was evidence that energy savings alone exceeded the annual costs of maintaining EMAS. This suggests that larger organisations should easily be able to recover the costs of implementing EMAS.

Fewer negative incidents

This benefit ranked second. Several factors, such as the lower incidence of breaches of environmental law, came into play. This obviously links up with benefits in terms of better relations with regulatory authorities.

Better relations with stakeholders

Organisations rated better relations with stakeholders as a key benefit, particularly in the case of public administration and service companies.

More market opportunities

Registering for EMAS can improve business. It can help retain existing customers and win new business. For public procurement, having an EMAS environmental management system can be an advantage. Though organisations involved in public procurement cannot explicitly require bidders to be EMAS-registered, companies that are registered can use this to show they have the technical means to fulfil contractual environmental management requirements.

Moreover, organisations may encourage their suppliers to have an environmental management system in place as part of their own environmental policy. Being EMAS-registered may make internal business-to-business procedures easier for both parties.

Regulatory relief

EMAS-registered organisations may be entitled to regulatory relief. There may be benefits for companies involved in manufacturing sectors, with advantages under Integrated Pollution Prevention and Control legislation ( 4 ).

Several Member States also offer advantages to EMAS-registered organisations regarding state and regional environmental laws and regulations. Such benefits may, for instance, involve simplified reporting obligations; fewer inspections, lower waste fees and longer periods between permit renewals.

Examples include: a 50 % reduction in waste fees; a 20-30 % reduction in fees for licensing procedures; a reduction of up to 100 % in fees for monitoring and enforcement under national law, a 30 % reduction in fees for public services performed by government agencies, a 30 % reduction in fees for surface water licensing procedures, groundwater extraction permits and for landfill licensing procedures. There are also advantages when it comes to administration of monitoring and handling of hazardous chemicals, waste disposal obligations (by not having to demonstrate technical supervision measures) and greenhouse gases monitoring.

Costs and benefits

Businesses should regard registering for EMAS as an investment. Implementing EMAS involves internal and external costs, such as consultancy support, human resources to implement and follow up measures, inspections, registration fees, etc.

Actual costs and benefits vary widely, depending on, for example, the size and activities of the organisation, the current state of play on environmental management practices, the specific country, etc. But in general, EMAS does lead to significant savings. Various studies have shown that organisations recoup implementation costs through increased revenue within a fairly short time, between one and two years in most cases ( 5 )  ( 6 )  ( 7 )  ( 8 )  ( 9 ).

The EMAS ‘Toolkit for small organisations’  ( 10 ) provides many other examples of cost/benefit savings.

As a whole, micro and small organisations face proportionally higher fixed and external costs than medium or large organisations, since the latter benefit from economies of scale, with a higher proportion of costs borne internally by environment departments, and lower external costs as they have less need for consultants. However, even very large organisations are advised to investigate implementation costs in detail.

EMAS and energy management systems such as EN 16001 and ISO 50001 are quite similar. As management of energy use is part of EMAS, EMAS registered organisations already improve their energy efficiency, consequently they fulfil most EN 16001 and ISO 50001 requirements. Therefore this can also result in cost reductions.

Organisations considering EMAS registration should also take into account the technical and financial support or subsidies that Member States, national, regional or local authorities and EMAS Competent Bodies offer.

IV.    EMAS REGULATION

The EMAS scheme was established in Regulation (EC) No 1221/2009 (also known as EMAS III) and is directly applicable in all Member States.

1.    GENERAL

1.1.   SCOPE

Since 2001, any public or private organisation can implement EMAS. With EMAS III, the scheme is also available to non-European organisations or European companies operating in non-European countries. On the latter issue, there is specific guidance on EU corporate registration, third country and global registration.

‘ “Organisation” means a company, corporation, firm, enterprise, authority or institution, located inside or outside the Community, or part or combination thereof, whether incorporated or not, public or private, which has its own functions and administration.’

EMAS can be implemented in one, several or all sites belonging to private or public organisations in any sector of activity ( 11 ). The smallest entity that can be registered is a site.

‘ “Site” means a distinct geographic location under the management control of an organisation covering activities, products and services, including all infrastructure, equipment and materials; a site is the smallest entity to be considered for registration.’

A ‘distinct geographic location’ should be understood as:

‘A physical continuity of land, buildings, equipment or infrastructures, possibly interrupted by external elements provided that functional and organizational continuity of activities is assured.’

1.2.   REQUIREMENTS

The general procedure for implementing EMAS can be summarised as follows:

In accordance with the Article 46 of the EMAS Regulation the European Commission is developing ‘Sectoral Reference Documents’  ( 12 ) (SRDs) for a number of priority sectors in consultation with Member States and other stakeholders.

Each document includes the following elements:

When available for their specific sector, EMAS registered organisations are to take SRDs into account at two different levels:

EMAS participation is an ongoing process. Every time an organisation reviews its environmental performance and plans improvements it shall consult the SRD (when available) on specific topics to find inspiration about which issues to tackle next in a step-wise approach.

Figure 2

General schedule for EMAS implementation

2.    HOW TO IMPLEMENT EMAS

2.1.   ENVIRONMENTAL REVIEW

The first step in implementing EMAS properly is to conduct a thorough analysis of an organisation's internal structure and activities. The aim is to identify environmental aspects (as defined below) associated with environmental impacts. That is the basis for setting up a formal environmental management system.

‘ “Environmental Review” means an initial comprehensive analysis of environmental aspects, environmental impacts and environmental performance related to an organisation's activities, products and services.’

The analysis must include:

‘Environmental aspect’ means an element of an organisation's activities, products or services that has or can have an impact on the environment. Environmental aspects may be input related (consumption of raw materials and energy, for instance) or output related (air emissions, waste generation, etc.).

Figure 3

Relation between activities, environmental aspects and environmental impacts

The organisation needs procedures to ensure that activities identified as significant during the first environmental review are properly followed up later. Environmental aspects and related impacts may change, as may the organisation's activities. If the changes are substantial, the environmental review may have to be updated. An organisation should also be aware of new developments, techniques, research results, etc. to help it reassess the significance of its environmental aspects and the possible need to carry out a new environmental review if its activities change significantly.

What is the procedure for carrying out an environmental review?

Organisations must:

The organisation should remember that it will have to disclose the environmental aspects it identifies and the results of the evaluation to external stakeholders.

How should environmental aspects be identified?

All relevant information needs to be gathered.

This can mean:

Both direct and indirect environmental aspects must be taken into account, and the definitions below should be helpful in identifying these:

It is essential to consider indirect aspects. This applies both to the private and public sectors, so local authorities, service companies or financial institutions, for instance, need to extend their review beyond site aspects.

Organisations must be able to show they have identified significant environmental aspects associated with their procurement procedures, and that they have addressed significant environmental impacts associated with these in their management system.

Direct environmental aspects have to include the related legal requirements and permit limits, e.g. if specific pollutants are bound to emission limit values or other requirements, those emissions should be considered as direct environmental aspects.

Assessment of environmental aspects

The next step is to associate aspects with their effects or impacts on the environment. Table 4 provides an example of such links.

Once the aspects and their impacts have been identified, the next step is to conduct a detailed assessment of each to determine significant environmental aspects.

‘ “Significant environmental aspect” means an environmental aspect that has or can have a significant environmental impact.’

The issues to consider when assessing significance are:

Based on these criteria, the organisation can draw up an internal procedure or use other tools to assess the significance of environmental aspects. Small and medium-sized Enterprises (SMEs) will find that the EMAS SME toolkit ( 13 ) provides very useful information.

In assessing the significance of environmental aspects, it is important to take into account not just normal operating conditions, but also start-up, shutdown and emergency conditions. Past, present and planned activities should all be considered.

For each environmental aspect, the corresponding impact should be rated according to:

How to check legal compliance

‘ “Legal compliance” means full implementation of applicable legal requirements, including permit conditions, relating to the environment.’

Member States have to ensure that organisations have access to information and assistance on the following issues, at a minimum:

The enforcement authorities are required to reply to requests for information, at least from small organisations, on the applicable legal requirements relating to the environment, as well as information on how organisations can meet those legal requirements.

Identifying all applicable legal requirements means taking into account different levels of environmental legislation, if appropriate, such as national, regional or local requirements, including permits and licences.

The organisation must also take into account other relevant requirements, for instance, in procurement conditions, business contracts, voluntary agreements that the organisation has signed or subscribed to, etc.

It is essential to identify legal requirements at this point, so that an organisation can pinpoint any that may not be fulfilled. If necessary, an organisation must then take measures to comply with all relevant environmental legislation (see 2.2.5.2 for evaluation of legal compliance).

2.2.   ENVIRONMENTAL MANAGEMENT SYSTEM

‘ “Environmental management system” means the part of the overall management system that includes the organisational structure, planning activities, responsibilities, practices, procedures, processes and resources for developing, implementing, achieving, reviewing and maintaining the environmental policy and managing the environmental aspects.’

2.2.1.    General requirements

To start with, the organisation must define and document the scope of its environmental management system.

Each site to be involved in an EMAS registration must comply with all the requirements of EMAS.

The organisation has to set up, document, implement and maintain an environmental management system in accordance with section 4 of EN ISO 14001. If the organisation has implemented an environmental management system (other than ISO 14001) that the Commission has recognised ( 14 ), it does not have to repeat items that have already been officially recognised when it seeks to fulfil EMAS requirements.

2.2.2.    Environmental policy

‘ “Environmental policy” means the overall intentions and direction of an organisation relating to its environmental performance as formally expressed by top management (…). It provides a framework for action and for the setting of environmental objectives and targets’.

Environmental policy must include the following points:

The environmental policy is a framework for action and for setting strategic environmental objectives and targets (see below). It needs to be clear and must address the top priorities on which specific objectives and targets can be further defined.

2.2.3.    Planning

Once basic underlying issues as described above have been covered, the process moves on to planning.

2.2.3.1.    Environmental objectives and targets

‘ “Environmental objective” means an overall environmental goal, arising from the environmental policy, that an organisation sets itself to achieve, and which is quantified where practicable.’

‘ “Environmental target” means a detailed performance requirement, arising from the environmental objectives, applicable to an organisation or parts thereof, and that needs to be set and met in order to achieve those objectives.’

An organisation must draw up and document the objectives and detailed targets for each of the aspects relevant in the organisation, in line with its environmental policy.

Once objectives have been defined, the next step is to set proper targets for them. With targets, it is possible to plan specific actions to be carried out to achieve good environmental management.

Figure 4

Relation between objectives, targets and actions

An example:

Objectives and targets should be measurable where possible, and consistent with an organisation's environmental policy. The 'SMART' criteria are useful:

When available for their specific sector, organisations should use relevant elements of the Sectoral Reference Documents as referred to in Article 46 of the EMAS Regulation. These should be used when defining and reviewing the environmental targets and objectives of the organisation in accordance with the relevant environmental aspects identified in the environmental review. However meeting the identified benchmarks of excellence is not mandatory because EMAS leaves the assessment of the feasibility of the benchmarks and of the implementation of the best practices, in terms of costs and benefits, to the organisations themselves.

2.2.3.2.    Environmental programme

‘ “Environmental Programme” means a description of the measures, responsibilities and means taken or envisaged to achieve environmental objectives and targets and the deadlines for achieving the environmental objectives and targets.’

The environmental programme is a tool to help the organisation plan and implement improvements from day to day. It should be kept up to date, and detailed enough to give an overview of progress towards meeting targets. The programme should specify who is responsible for achieving objectives and targets, as well as details of the resources and timeframes involved. Resources themselves (e.g. financial, technical or personnel means) cannot be environmental objectives.

In practice, the programme is often drawn up in tabular form, covering the following:

Both direct and indirect aspects should be taken into account in drawing up the programme. The organisation should commit itself to improving its environmental performance continuously.

When deciding on which actions to implement to improve their environmental performance, the organisations should take into account the relevant elements of the Sectoral Reference Documents as referred to in Article 46 of the EMAS Regulation, when available for their sector.

In particular they should consider the relevant best environmental management practices and benchmarks of excellence (which provide an indication of the environmental performance level that is achieved by best performers) to identify measures and actions, and possibly to set priorities, to (further) improve their environmental performance.

However, implementing best environmental management practices or meeting the identified benchmarks of excellence is not mandatory, because EMAS leaves the assessment of the feasibility of the benchmarks and of the implementation of the best practices, in terms of costs and benefits, to the organisations themselves.

2.2.4.    Implementation and operation

2.2.4.1.    Resources, roles, responsibility and authority

If EMAS is to succeed, then top management must be willing to provide the resources and organisational structures needed to support the system. These include human resources and specialised skills in personnel, organisational infrastructure, technology, as well as financial resources.

The environmental review will have examined existing organisational infrastructure, management practices and procedures. At this point, it is time to adapt internal structures and procedures if necessary.

The organisation's top management must appoint a management representative, i.e., a person ultimately responsible for the environmental management system. Their role is to make sure that all the environmental management system requirements are in place, working and up-to-date, as well as to keep the general management team informed about how the system is working. They should report on its strengths and weaknesses, and on improvements needed.

The representative should be qualified and experienced in environmental issues, environment-related legal requirements, management aspects, working group skills, with leadership and coordination skills. The organisation must ensure these competences are all available within the organisation.

Competence, training and awareness

The organisation has to define the experience and knowledge required among staff for good environmental management performance.

It must draw up, implement and maintain a procedure to identify training needs and do whatever is necessary to ensure that staff involved in the environmental management system has appropriate knowledge of:

Everyone working for the organisation or on its behalf should be aware of their roles within EMAS and the environmental benefits of the system. They should receive, or at least have access to, training on environmental awareness and on the organisation's environmental management system.

Figure 5

Flow chart diagram on training within the environmental management system

Environmental awareness can be achieved through training or other activities, such as communication campaigns, surveys, etc.

Actively involved employees are a driving force for continuous, successful improvement, and they help to anchor EMAS in the organisation. They can become involved through, for instance, an environmental committee, working groups, by suggestion systems, incentive programmes or other activities.

There should be roles for employees at different levels within the development and implementation of the system. They could, for instance, be involved in:

Management must offer on-going feedback to employees, and seek feedback from them.

2.2.4.2.    Communication

Good internal and external two-way communication is essential to implement an EMAS-registered environmental management system successfully. The organisation needs to recognise the need to communicate with stakeholders on environmental issues and the value of doing so. It is obliged to make the environmental statement public, and it will need to identify what will be communicated and to whom. It will need to monitor the results of its communication and to determine whether it has been effective.

Internal communication should flow in both directions (top down and bottom up). This can be done by using intranet, brochures, internal publications, newsletters, suggestion boxes, meetings, bulletin boards, etc.

Examples of external communication are the EMAS environmental statement, internet, action days, press releases, brochures and use of the EMAS logo if possible and allowed ( 15 ).

2.2.4.3.    Documentation and control of documents

There should be documentation on the environmental management system, covering the following:

Documentation should be clear and concise to avoid confusion or misunderstanding.

EMAS documents can be integrated into other management systems (quality, energy, health and safety, etc.) or vice versa to optimise them, to avoid duplication and to reduce bureaucracy.

SMEs should aim to offer their staff clear, simple, easy-to-use documentation.

Environmental management manual

This covers the environmental policy, environmental protocols and activities. It should be integrated into the organisation's annual management plan. The manual does not need to be long and complex. It should help staff to understand how the organisation has set up and structured its environmental management system, how the different parts of the environmental management system are interrelated and what the roles of particular individuals are within the scheme. This manual is not obligatory, though most organisations opt to have one.

Procedures

Documents on procedures describe HOW, WHEN and by WHOM, specific actions have to be carried out.

Examples are procedures for:

Work instructions

Work instructions must be clear and easy to understand. They should explain the relevance of an activity, the environmental risk associated with it, specific training for staff responsible for carrying it out, and how it is to be supervised. It may be useful to illustrate it with pictures, pictograms or other ways of ensuring all employees can readily understand the instructions.

Managing documents

The organisation has to set up, implement and maintain a procedure to manage documents drafted for the environmental management system. Specific attention should be paid to records (see 2.2.5.4).

This will require a procedure to:

Figure 6

Process to manage documents within an environmental management system

The system should ensure that different versions of documents remain available, and that documents remain legible and readily identifiable.

Documents from external sources can be included, as they are often essential to ensuring the environmental management system works correctly. Such documents could include information from local authorities and public administrations, equipment user manuals, health and safety sheets, etc.

2.2.4.4.    Operational control

Operational control involves identifying and planning operations that are associated with the significant environmental aspects consistent with the policy, objectives and targets (see figure 7). It might also cover activities such as equipment maintenance, start-up and shutdown, management of onsite contractors, and services provided by suppliers or vendors. There need to be procedures to address identified risks, to set targets and to measure environmental performance (preferably through clear environmental indicators). The procedures must define normal conditions. Abnormal conditions and emergencies must be defined and described. Operational control procedures should be well documented and submitted to internal audits.

Figure 7

Operational control

2.2.4.5.    Emergency preparedness and response

The organisation has to draw up, implement and maintain procedures to identify potential emergencies and potential accidents to:

The emergency plan is essential in industry and in organisations involved in potentially risky activities.

The organisation must periodically review its emergency preparedness (including appropriate training) and its response procedures. It should revise them if necessary, particularly after emergencies or accidents. Procedures should also be tested periodically.

Figure 8

Emergency plans

2.2.5.    Checking

2.2.5.1.    Monitoring and measurement

The organisation needs to draw up, implement and maintain a procedure to monitor and measure significant parameters such as air emissions, waste, water and noise regularly to gain added value from the findings. Reporting on core performance indicators is an obligation (see 2.3.2).

Legal requirements on monitoring have to be taken into account, and monitoring criteria such as the frequency of inspections and the methodology must comply with them. Information on these is useful to ensure:

Depending on the organisation's needs, other factors can also be measured and monitored:

Measuring equipment must be calibrated on a regular basis to comply with legislation and to obtain accurate results.

2.2.5.2.    Evaluation of legal compliance

Legal compliance is a key requirement of the EMAS regulation and an organisation cannot register without it, so it has to have a procedure to review and evaluate this regularly.

This is best done by making a list of all relevant legislation and specific requirements, then comparing this to the organisation's specific circumstances (see table 6). Larger, more complex organisations may need to use databases or seek external assistance.

If the verifier finds instances of non-compliance that have not been corrected, they are not allowed to validate an environmental statement or to sign the final declaration (Annex VII).

2.2.5.3.    Non-conformity, corrective and preventive actions

The organisation has to set up, implement and maintain a procedure for dealing with cases and potential cases of non-conformity, with EMAS requirements.

The procedure must include ways of:

Non-conformity means any kind of non-fulfilment with the basic requirements specified in procedures and technical instructions.

Non-conformities may be the result of human or implementation error. Changes to correct and avoid recurrence must be made as soon as possible.

Non-conformities may be detected through:

Corrective and preventive actions

The EMAS management representative has to be informed about non-conformities so they can make decisions about taking corrective action, if appropriate.

Where potential non-conformities have been identified, the EMAS management representative has to be informed, so they can make decisions about taking preventive action, if appropriate.

Both corrective and preventive action should be recorded. It may be necessary to change the environmental management system documentation as a result.

2.2.5.4.    Control of records

The organisation must set up a system to maintain records to show that it complies with the requirements of its environmental management system.

The organisation must set up, implement and maintain a procedure for managing its records. This should cover issues such as identification, storage, protection, retrieval, retention and disposal of records.

Records have to be and remain identifiable, legible, updated and traceable.

Examples of records:

2.2.6.    Internal audit

EMAS pays particular attention to the internal audit in Annex III.

‘ “Internal environmental audit” means a systematic, documented, periodic and objective evaluation of the environmental performance of an organisation, management system and processes designed to protect the environment.’

The organisation has to set up an internal audit procedure as part of the management system. This must cover responsibilities and requirements for planning and conducting audits, reporting results and keeping records, the determination of audit criteria, scope, frequency and methods.

The goal of the internal audit is to determine:

The audit must be carried out objectively by independent personnel. The internal auditor can be a trained member of the staff or an external person or team.

General rules

Internal audit steps

Figure 9

Internal audit steps

2.2.6.1.    Audit programme and audit frequency

The programme must include:

The organisation must carry out internal audits on a yearly basis to have a proper overview of its significant environmental aspects. The audit cycle, which covers all the organisation's activities, must be completed within three years. Small organisations may extend this period to four years.

The frequency with which any specific activity is audited will vary, depending on:

As a rule, complex activities with a more significant environmental impact need to be audited more frequently.

For satisfactory results, all staff involved in an internal audit must have a clear idea of the environmental objectives of the exercise and the specific roles of everyone taking part (directors, managers, employees, auditors, etc.).

2.2.6.2.    Internal audit activities

It is important to prepare for the internal audit beforehand. First, identify the auditor/audit team. The organisation may use its own staff as auditors, or engage outside auditors. They must be objective and impartial and be properly skilled and trained. The auditor/audit team should:

For an audit to be meaningful, the audit team must check compliance with environmental legislation, whether objectives and targets have been met, and whether the management system is effective and adequate.

The audit process must include the following steps:

2.2.6.3.    Reporting audit findings and conclusions

The aim of the audit report is to provide management with:

The report must be submitted to the EMAS management representative who finalises corrective actions if non-conformities (including cases of non-compliance, if any) have been identified.

2.2.7.    Management review

Top management has to review the management system on a regular basis (at least annually) to ensure it is fit for purpose and effectiveness. The management review needs to be recorded, and records kept.

Content of management review

Inputs:

Outputs include all decisions and activities, changes to environmental policy, objectives, targets and other aspects of the environmental management system.

2.3.   EMAS ENVIRONMENTAL STATEMENT

‘ “Environmental statement” means the comprehensive information to the public and other interested parties regarding an organisation's: structure and activities; environmental policy and environmental management system, environmental aspects and impacts; environmental programme, objectives and targets; environmental performance and compliance with applicable legal obligations relating to the environment.’

The statement is one of the unique characteristics of EMAS compared with other environmental management systems.

For the public, it affirms the organisation's commitment to taking action on the environment.

For the organisation, it is a good opportunity to state what it is doing to improve the environment.

EMAS does set out some minimum requirements for the statement, but the organisation can decide how much detail it wishes to go into, as well as the structure and layout, as long as the content is clear, reliable, credible and correct. It is up to the organisation to decide if it wants to include its environmental statement in its annual report, or other reports, for instance, on corporate social responsibility.

2.3.1.    Minimum content for EMAS environmental statement

(1)    A clear and unambiguous description of the organisation registering under EMAS and a summary of its activities, products and services and its relationship to any parent organisations as appropriate

Include diagrams, maps, flow charts, aerial photographs, etc. to illustrate the content. NACE codes to describe activities should also be included.

(2)    The environmental policy and a brief description of the organisation's environmental management system

A proper description of the system is important to provide clear information about the working structure. The environmental policy has to be included.

(3)    A description of all the significant direct and indirect environmental aspects which result in significant environmental impacts of the organisation and an explanation of the nature of the impacts as related to these aspects (Annex I.2 of the EMAS Regulation)

Direct and indirect environmental aspects should be given separately. The impacts of both should be given, using tables or flowcharts.

(4)    A description of the environmental objectives and targets in relation to the significant environmental aspects and impacts

Use lists of targets and objectives, as well as indicators to assess progress on improving performance. Include the environmental programme and refer to specific measures taken or planned to improve performance.

(5)    A summary of the data available on the performance of the organisation against its environmental objectives and targets with respect to its significant environmental impacts. Reporting shall be on the core indicators and on other relevant existing environmental performance indicators as set out in Section C of Annex IV of the EMAS Regulation

Core indicators focus on six key areas: energy, materials, water, waste, biodiversity (through land use) and emissions (see 2.3.2.2).

The organisation shall also report on its performance according to other more specific indicators related to significant environmental aspects mentioned in the environmental review. (see 2.3.2.3). In case no quantitative data is available to report on significant direct or indirect environmental aspects, organisations shall report their performance on the basis of qualitative indicators.

Where sectoral reference documents (SRDs) as referred to in Article 46 of the EMAS Regulation are available for the specific sector, the organisations should consider the relevant sector-specific environmental performance indicators in the SRD when choosing the indicators ( 16 ) to use for their reporting of environmental performance.

(6)    Other factors regarding environmental performance including performance against legal provisions with respect to their significant environmental impacts

Use tables and/or graphs comparing legal reference limits to limits measured and/or calculated by the organisation.

It is not always possible to measure environmental performance with data. Soft factors are also relevant, and may include changes in behaviour, improvements in processes and other measures taken to improve environmental performance.

When reporting on these other factors, the organisations should take into account the relevant sectoral reference documents (SRDs) as referred to in Article 46 of the EMAS Regulation. They should therefore mention in their environmental statement how the relevant best environmental management practices and, if available, benchmarks of excellence were used to identify measures and actions, and possibly to set priorities, to (further) improve their environmental performance.

The relevance and applicability of the best environmental management practices and benchmarks of excellence should be assessed by the organisation according to the significant environmental aspects identified by the organisation in its environmental review, as well as technical and financial aspects.

Elements of SRDs (indicators, BEMPs or benchmarks of excellence) not considered relevant to the significant environmental aspects identified by the organisation in its environmental review should not be reported or described in the environmental statement.

(7)    A reference to the applicable legal requirements relating to the environment

EMAS requires legal compliance. The environmental statement is an opportunity to state how the organisation achieves this.

Though EMAS-registered organisations should have available an internal list of all relevant legal requirements, it is not necessary to include them all in the environmental statement. An outline is enough in this context.

(8)    The name and accreditation or licence number of the environmental verifier and the date of validation

If the organisation publishes its environmental statement as part of another report, it should identify the statement as such and indicate that it has been validated by the environmental verifier. Although it is not mandatory to annex the declaration referred to in Article 25(9) to the EMAS environmental statement is it considered best practise to do so.

2.3.2.    Core indicators and other relevant existing environmental performance indicators

2.3.2.1.    Core indicators

Organisations have to report on the core environmental performance indicators (also known as key performance indicators) relevant to direct environmental aspects of the organisation. They should also report on other performance indicators relevant to more specific environmental aspects. They should take into account sectoral reference documents (SRDs) where these are available.

Core indicators apply to all types of organisations. They measure performance in the following key areas:

Each core indicator is composed of a figure A (input), a figure B (output) and a ratio figure R = (A/B).

(i)    Figure A (input)

The Input (figure A) is reported as follows:

Energy:

The indicator (b) captures the percentage of annual energy consumption from renewable energy sources actually produced by the organisation. Energy purchased from an energy provider is not included under this indicator, and may be considered as part of ‘green procurement’ measures.

Materials:

Annual mass flow of different materials used, expressed in tonnes, excluding energy carriers and water.

The annual mass flow of different materials can be divided according to the use to which they are put. They might, for instance, include raw materials such as metal, wood or chemicals, or intermediate goods, depending on the activities of the organisation.

Water:

Total annual water consumption, expressed in m3.

This indicator requires reporting on the total annual amount of water the organisation consumes.

It is useful to clarify different types of water consumption, and to report on consumption according to the source of the water, e.g. surface water, ground water.

Other useful information might include the amount of waste water, waste water treated and reused, rainwater and grey-water recycling.

Waste:

This covers the total annual generation of

Reporting on waste and hazardous waste is compulsory under the EMAS Regulation. It is good practice to break waste down by type for both streams. The results of the environmental review, including relevant legal obligations on reporting waste, should be taken as a basis. More detailed reporting could be done in line with the national waste classification system which implements the European List of Waste.

Reporting long lists of waste types could be counterproductive and confusing for communication purposes, so ‘clustering’ information according to the European List is an option. Waste could then be recorded by weight or volume for the different types, such as metals, plastic, paper, sludge, ash, etc. Adding information on the amount of waste that is recovered, recycled, used for energy production or landfilled, could also be useful.

Land use with regard to biodiversity:

Use of land, expressed in m2 of built-up-area.

Biodiversity is a complex, relatively new issue among core indicators. Some of the factors driving loss of biodiversity (climate change, emission/pollution) are already covered by environmental aspects and related indicators in the EMAS Regulation, covering energy and water consumption, emissions, waste, etc.

Not all biodiversity indicators are relevant for all sectors/organisations, and not all can be implemented directly when starting to manage these aspects. The environmental review should give a good indication of relevant factors. The organisation should consider not just local impacts, but also direct and indirect impacts on biodiversity more widely, e.g. extraction of raw material, procurement/supply chain, production and product, transport and logistics, marketing and communication. There is no single indicator relevant for all organisations.

The biodiversity indicator on land use, provided for in Annex IV of the EMAS Regulation, can be seen as common denominator. This only covers the premises of the organisation in terms of built-up area. However, it is highly recommended that sealed areas should also be included in the land use indicator.

Emissions:

The approach to quantifying emissions, especially greenhouse gases and air pollutants, needs to be clarified ( 17 ). As a starting point, organisations need to take into account existing legal requirements. This is clearly the case for organisations whose installations fall under the scope of the EU Emission Trading Scheme or the European Pollutant Release and Transfer Register Regulation. In other cases, European, globally recognised or national/regional common methodologies when available may be applied.

Although reporting on core indicators is only mandatory for direct aspects, an organisation has to take into account all significant environmental aspects, direct and indirect. So it is best to report significant indirect greenhouse gas emissions, preferably separately from direct emissions.

(ii)    Figure B (output)

Overall annual output (figure B) is the same for all fields, but adapted for different types of organisation:

2.3.2.2.    Core indicators and related elements of flexibility — rationale

It is important to understand the rationale behind the setting of indicators and the elements of flexibility provided in the EMAS Regulation (Annex IV of the EMAS Regulation).

Annex IV C.1 states that indicators must:

Those are the main functions of the key performance indicators.

However, there is some flexibility over use of the indicators if that helps to achieve their function.

They are as follows:

2.3.2.3.    Other relevant environmental performance indicators

The organisation must also report on its performance according to other relevant indicators related to significant environmental aspects mentioned in the environmental review.

Where sectoral reference documents (SRDs) as referred to in Article 46 of the EMAS Regulation are available for the specific sector, the assessment of the organisation's environmental performance shall take into account the relevant document.

Organisations should therefore consider the relevant sector-specific environmental performance indicators in the SRD when choosing the indicators ( 18 ) to use for their reporting of environmental performance. They should take into account the indicators proposed in the corresponding SRD and their relevance with regards to the significant environmental aspects identified by the organisation in its environmental review. Indicators should only be taken into account where relevant to those environmental aspects that are judged as being most significant in the environmental review.

2.3.2.4.    Local accountability

Local accountability is important in EMAS. That is why all EMAS registered organisations should report on the significant environmental impacts of each site as described in the Annex IV of the Regulation.

In any case, information on trends in emissions to air and water, water consumption, use of energy and the amount of waste should be provided at site level. When the multisite verification procedure described in Section 2.4.3 of this User Guide applies, such information can be provided at the level of groups of sites provided that those figures reflect accurately the trends at site level.

The organisation may index information only if there are confidentiality issues (see 2.3.2.2)

Furthermore, the fact that ongoing improvements can be achieved on permanent sites, but not on temporary sites needs to be taken into account. If this issue arises, it should be stated in the environmental review. The possibility of implementing alternative measures, including, for instance, other ‘soft’ (qualitative) indicators, should be taken into account. In any case, for sectors covered by EMAS sectoral reference documents, information concerning temporary sites may be considered.

2.4.   VERIFICATION AND VALIDATION PROCEDURE

‘ “Verification” means the conformity assessment process carried out by an environmental verifier to demonstrate whether an organisation's environmental review, environmental policy, environmental management system and internal audit and its implementation fulfil the requirements of this Regulation.’

‘ “Validation” means the confirmation by the environmental verifier who carried out the verification, that the information and data in an organisation's environmental statement and updated environmental statement are reliable, credible and correct and meet the requirements of the Regulation.’

2.4.1.    Who is allowed to verify and validate EMAS?

Only accredited or licensed environmental verifiers can carry out these tasks.

‘ “Environmental verifier” means: a conformity assessment body as defined in Regulation (EC) No 765/2008 [of the European Parliament and of the Council] ( 19 ) or any association or group of such bodies, which has obtained accreditation in accordance with this Regulation; or any natural or legal person, or any association or group of such persons, which has obtained a licence to carry out verification and validation in accordance with this Regulation.’  ( 20 )

Note: It is useful for the organisation to check whether the verifier has notified the information mentioned in Article 24 of the EMAS Regulation to the relevant accreditation or licensing body at least four weeks before verification to allow supervision by Accreditation or Licensing Body of the Member State where they wish to operate. In absence of supervision the Competent Body may refuse the registration of the organisation.

2.4.2.    What are the tasks of environmental verifiers?

2.4.3.    Requirements for the utilisation of a sampling method for verification of multisite organisations

2.4.3.1.    General principles

Applying a sampling method may be appropriate for organisations with multiple sites in order to adapt verification effort without compromising confidence in legal compliance and complete implementation of the management system so that continuous improvements of the environmental performance at each site included in the scope the EMAS-registration can be achieved.

Where appropriate according to the criteria defined in Section 2.4.3.2 and upon request of the organisation, the environmental verifier(s) can agree to use a sampling method to verify multisite organisations.

2.4.3.2.    Eligibility criteria for organisations

2.4.3.3.    Economic sectors in which the use of a sampling method can be allowed

The duration of those pilot projects shall not exceed three years. After successful pilot project implementation including a positive verification confirming that the organisation is in conformity with all the requirements of the EMAS Regulation the organisation and its sites can be registered with EMAS for three years, or four years if the derogation of Article 7 applies.

An evaluation of each project shall be presented to the EMAS Committee.

Based on the pilot project evaluation the EMAS Committee may recommend to include the sector in the list of sectors in which the use of a sampling method is allowed (Table 9).

2.4.4.    Implementation guidelines regarding the use of a sampling method for the verification of multisite organisations

2.4.4.1.    General principles

2.4.4.2.    The sampling method

The sampling method to select sites for on-site visits within the different groups of sites must comply with the requirements outlined below.

2.4.5.    Documentation in the environmental statement of the reasoning behind sampling size and methods

The EMAS registered organisations for which the environmental verifier has used a sampling/verification plan, as mentioned in Section 2.4.3 of this User Guide, should document this sampling plan in their environmental statement. The environmental statement should (briefly) elucidate the reasoning behind the method used for grouping the sites and the selected sample size. The environmental statement shall contain a list of all sites and clearly distinguish between visited and non-visited sites.

2.5.   REGISTRATION PROCEDURE

The EMAS III Regulation provides some general rules on registration. Member States may adapt these in their own environmental legislation.

Once the system has been implemented, verified and the EMAS environmental statement validated, the organisation's next step is to apply to the Competent Body for registration.

2.5.1.    Which Competent Body does an organisation use?

2.5.2.    Documents and/or requirements for registration

The application must be submitted in the official language of the Member State in which the organisation wants to be registered. It must include:

2.5.3.    Conditions to be met prior to/during the EMAS registration process

It is considered best practise for a Competent Body take a final decision on the EMAS registration of an applying organisation within 3 months after a successful application. Only in exceptional cases a longer period to reach a final registration decision can be justified.

2.5.4.    Suspension or deletion of organisations from the register

This may occur:

The Competent Body can lift the suspension only once it receives satisfactory information regarding the organisation's compliance with the Regulation.

The EMAS Regulation does not specify the duration of suspensions, and it is therefore up to the respective Competent Bodies to decide on these. However, they should not exceed 12 months.

Figure 10

EMAS pillars. Registration procedure

2.6.   SUBSTANTIAL CHANGES

An organisation making changes in its operation, structure, administration, process, activities, products or service, must take into account the environmental impact of such changes, as these may affect the validity of the EMAS Registration. Minor changes may be absorbed, but substantial changes will require an updated environmental review, policy, programme, management system and statement. All updated documents have to be verified and validated within six months. After validation, the organisation has to submit the changes to the Competent Body, using Annex VI of the Regulation.

Figure 11

Flow chart on dealing with substantial changes under EMAS

3.    USE OF THE EMAS LOGO

What is the EMAS logo?

The EMAS logo is a graphic image, associated with:

The EMAS logo is a good way to show that the organisation is environmentally friendly.

3.1.   HOW TO USE THE EMAS LOGO

Only organisations with a valid EMAS registration can use the EMAS logo.

Figure 12

EMAS logo

The use of the EMAS logo for promotional activities and marketing of the scheme

Only in this situation the EMAS logo can be used without the registration number. Competent Bodies, Accreditation and Licensing Bodies and other stakeholders may use the logo.

3.2.   HOW NOT TO USE THE EMAS LOGO

The logo must not be used in ways that may cause confusion with other labels for products or services.

4.    HOW TO MOVE FROM OTHER ENVIRONMENTAL MANAGEMENT SYSTEMS TO EMAS

There is a growing number of environmental management systems all over the EU, designed to cover needs in specific areas or sectors of activity. Local or regional administrations may use such systems to improve sustainability or environmental performance. The most relevant of these systems are available via a link in an annex to this guide.

The EMAS Regulation mentions the possibility of assessing the level of equivalence between it and other systems. Official recognition of some or all parts of other environmental management systems can ease an organisation's transition to EMAS. The procedure is as follows:

Organisations that have implemented a recognised environmental management system or parts of it do not have to repeat those parts already recognised when they go for EMAS.

Each Member State has its own procedures to deal with applications for recognition. For more information on these, ask the relevant Competent Body.

5.    EMAS III FOR SMALL AND MEDIUM ENTERPRISES (SMES)

‘ “Small organisations” means:

Verification and internal audit period

SMEs can have the full verification carried out over four years instead of three. The time period for internal audit can also be extended, from one year to two. The same applies to the environmental statement. However, the organisation must forward the non-validated updated statement to the Competent Body each year all the same.

To benefit from this option, the organisation must apply to the Competent Body, which can extend the time period allowed if the verifier has confirmed the conditions of Article 7:

Verification and validation

Environmental verifiers should take into account the characteristics of small organisations to avoid burdening them unnecessarily. SMEs often have scant resources and means, so they are less able to cope with extensive reporting and lengthy procedures. The verifier should also take into account other characteristics of SMEs, such as multifunctional staff, on-the-job training and the ability to adapt rapidly to change. The main goal is to achieve objective evidence that the EMAS system is effective and that the procedures are scaled to the size and complexity of the business, the competence of its staff and the nature of the environmental impact.

Fees

It is up to each Member State to set fees for EMAS registration procedures. Some do not charge fees. In any case, the Regulation states that fees must be reasonable and proportionate to the organisation's size.

Technical and financial support

Technical and financial support for the EMAS scheme in general, and for SMEs in particular, has to be provided on two levels. Member States have to make available information on legal requirements and the enforcement authorities, as well as technical information on accredited or licensed verifiers, registration procedures, grants and financial support. The Commission provides information and paves the way for organisations that want to register for EMAS by recognising parts of other environmental management systems or by integrating EMAS into other EU policies.

‘EMAS Easy’ Method

Although the ‘EMAS Easy’  ( 28 ) method is not mentioned in the Regulation, it should be taken into account as a tool available for small organisations. It helps them to implement all EMAS requirements quickly, cheaply and simply.

Cluster and step-by-step approach

Local authorities, in cooperation with chambers of commerce, industrial associations and others, can provide support for SMEs wishing to implement EMAS by facilitating a cluster and step-by-step approach.

A ‘cluster’ is a way of implementing EMAS as a group, useful for organisations in the same sector of activity or located in the same geographical area. They can share the implementation process and then proceed with individual registration.

The step-by-step approach can be tailored to the needs in each Member State. It could be linked, for example, to general projects or plans, to promote EMAS implementation in a municipality or in an area where different entities plan to encourage organisations to implement good environmental practice in different phases or ways.

Example: A good example of this approach could be to take a group of SMEs in an industrial area or in a region lead by the municipality, in cooperation with a chamber of commerce and industrial associations operating in the area. The organisations involved can take part in a step-by-step EMAS implementation plan. The first step would be to facilitate all companies in conducting an EMAS environmental review. The second step would involve designing and implementing good management practices. The third step would be to put in place a formal environmental management system such as EN ISO 14001. Finally, the companies could go for EMAS as the premium management system.

This concept could be an opportunity to develop promotional plans in groups of organisations, in sectors of activity or in specific territories where there is interest in promoting the implementation of environmental management systems, formal or informal, before finally going for full EMAS.

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ANNEX II

More EMAS related information to be used in conjunction with this users guide can be found at the Commission's EMAS web pages http://ec.europa.eu/environment/emas/ where you can find: