ANNEX II

PART A

environmental management system requirements under EN ISO 14001:2015

PART B

additional requirements for organisations implementing EMAS

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:

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:

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:

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:

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:

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:

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:

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:

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:

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:

A.10.3  Continual improvement

The organisation shall continually improve the suitability, adequacy and effectiveness of the environmental management system to enhance environmental performance.