Annexes to COM(2000)512 - Opinion of the Commission pursuant to Article 251(2) (c) of the EC Treaty, on the European Parliament's amendments to the Council's common position regarding the proposal for a Regulation of the European Parliament and of the Council allowing voluntary participation by organisations in a Community eco-management and audit scheme (EMAS)

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dossier COM(2000)512 - Opinion of the Commission pursuant to Article 251(2) (c) of the EC Treaty, on the European Parliament's amendments to the ...
document COM(2000)512 EN
date March 19, 2001
ANNEX I


A. ENVIRONMENTAL MANAGEMENT SYSTEM REQUIREMENTS

The environmental Management system shall be implemented according to the requirements given below (section 4 of EN ISO 14001:1996)(1):

I-A Environmental Management System Requirements

I-A.1. General requirements

The organisation shall establish and maintain an environmental management system, the requirements of which are described in this annex.

I-A.2. Environmental policy

Top management shall define the organisation's environmental policy and ensure that it

(a) is appropriate to the nature, scale and environmental impacts of its activities, products and services;

(b) includes a commitment to continual improvement and prevention of pollution;

(c) includes a commitment to comply with relevant environmental legislation and regulations, and with other requirements to which the organisation subscribes;

(d) provides the framework for setting and reviewing environmental objectives and targets;

(e) is documented, implemented and maintained and communicated to all employees;

(f) is available to the public.

I-A.3. Planning

I-A.3.1. Environmental aspects

The organisation shall establish and maintain (a) procedure(s) to identify the environmental aspects of its activities, products or services that it can control and over which it can be expected to have an influence, in order to determine those which have or can have significant impacts on the environment. The organisation shall ensure that the aspects related to these significant impacts are considered in setting its environmental objectives.

The organisation shall keep this information up-to-date.

I-A.3.2. Legal and other requirements

The organisation shall establish and maintain a procedure to identify and have access to legal and other requirements to which the organisation subscribes, that are applicable to the environmental aspects of its activities, products or services.

I-A.3.3. Objectives and targets

The organisation shall establish and maintain documented environmental objectives and targets, at each relevant function and level within the organisation.

When establishing and reviewing its objectives, an organisation shall consider the legal and other requirements, its significant environmental aspects, its technological options and its financial, operational and business requirements, and the views of interested parties.

The objectives and targets shall be consistent with the environmental policy, including the commitment to prevention of pollution.

I-A.3.4. Environmental management programme(s)

The organisation shall establish and maintain (a) programme(s) for achieving its objectives and targets. It shall include

(a) designation of responsibility for achieving objectives and targets at each relevant function and level of the organisation;

(b) the means and timeframe by which they are to be achieved.

If a project relates to new developments and new or modified activities, products or services, programme(s) shall be amended where relevant to ensure that environmental management applies to such projects.

I-A.4. Implementation and operation

I-A.4.1. Structure and responsibility

Roles, responsibility and authorities shall be defined, documented and communicated in order to facilitate effective environmental management.

Management shall provide resources essential to the implementation and control of the environmental management system. Resources include human resources and specialised skills, technology and financial resources.

The organisation's top management shall appoint (a) specific management representative(s) who, irrespective of other responsibilities, shall have defined roles, responsibilities and authority for

(a) ensuring that environmental management system requirements are established, implemented and maintained in accordance with this International Standard;

(b) reporting on the performance of the environmental management system to top management for review and as a basis for improvement of the environmental management system.

I-A.4.2. Training, awareness and competence

The organisation shall identify training needs. It shall require that all personnel whose work may create a significant impact upon the environment, have received appropriate training.

It shall establish and maintain procedures to make its employees or members at each relevant function and level aware of

(a) the importance of conformance with the environmental policy and procedures and with the requirements of the environmental management system;

(b) the significant environmental impacts, actual or potential, of their work activities and the environmental benefits of improved personal performance;

(c) their roles and responsibilities in achieving conformance with the environmental policy and procedures and with the requirements of the environmental management system, including emergency preparedness and response requirements;

(d) the potential consequences of departure from specified operating procedures.

Personnel performing the tasks which can cause significant environmental impacts shall be competent on the basis of appropriate education, training and/or experience.

I-A.4.3. Communication

With regard to its environmental aspects and environmental management system, the organisation shall establish and maintain procedures for

(a) internal communication between the various levels and functions of the organisation;

(b) receiving, documenting and responding to relevant communication from external interested parties.

The organisation shall consider processes for external communication on its significant environmental aspects and record its decision.

I-A.4.4. Environmental management system documentation

The organisation shall establish and maintain information, in paper or electronic form, to

(a) describe the core elements of the management system and their interaction;

(b) provide direction to related documentation.

I-A.4.5. Document control

The organisation shall establish and maintain procedures for controlling all documents required by this International Standard to ensure that

(a) they can be located;

(b) they are periodically reviewed, revised as necessary and approved for adequacy by authorised personnel;

(c) the current versions of relevant documents are available at all locations where operations essential to the effective functioning of the environmental management system are performed;

(d) obsolete documents are promptly removed from all points of issue and points of use, or otherwise assured against unintended use;

(e) any obsolete documents retained for legal and/or knowledge preservation purposes are suitably identified.

Documentation shall be legible, dated (with dates of revision) and readily identifiable, maintained in an orderly manner and retained for a specified period. Procedures and responsibilities shall be established and maintained concerning the creation and modification of the various types of document.

I-A.4.6. Operational control

The organisation shall identify those operations and activities that are associated with the identified significant environmental aspects in line with its policy, objectives and targets. The organisation shall plan these activities, including maintenance, in order to ensure that they are carried out under specified conditions by

(a) establishing and maintaining documented procedures to cover situations where their absence could lead to deviations from the environmental policy and the objectives and targets;

(b) stipulating operating criteria in the procedures;

(c) establishing and maintaining procedures related to the identifiable significant environmental aspects of goods and services used by the organisation and communicating relevant procedures and requirements to suppliers and contractors.

I-A.4.7. Emergency preparedness and response

The organisation shall establish and maintain procedures to identify potential for and respond to accidents and emergency situations, and for preventing and mitigating the environmental impacts that may be associated with them.

The organisation shall review and revise, where necessary, its emergency preparedness and response procedures, in particular, after the occurrence of accidents or emergency situations.

The organisation shall also periodically test such procedures where practicable.

I-A.5. Checking and corrective action

I-A.5.1. Monitoring and measurement

The organisation shall establish and maintain documented procedures to monitor and measure, on a regular basis, the key characteristics of its operations and activities that can have a significant impact on the environment. This shall include the recording of information to track performance, relevant operational controls and conformance with the organisation's environmental objectives and targets.

Monitoring equipment shall be calibrated and maintained and records of this process shall be retained according to the organisation's procedures.

The organisation shall establish and maintain a documented procedure for periodically evaluating compliance with relevant environmental legislation and regulations.

I-A.5.2. Nonconformance and corrective and preventive action

The organisation shall establish and maintain procedures for defining responsibility and authority for handling and investigating nonconformance, taking action to mitigate any impacts caused and for initiating and completing corrective and preventive action.

Any corrective or preventive action taken to eliminate the causes of actual and potential nonconformances shall be appropriate to the magnitude of problems and commensurate with the environmental impact encountered.

The organisation shall implement and record any changes in the documented procedures resulting from corrective and preventive action.

I-A.5.3. Records

The organisation shall establish and maintain procedures for the identification, maintenance and disposition of environmental records. These records shall include training records and the results of audits and reviews.

Environmental records shall be legible, identifiable and traceable to the activity, product or service involved. Environmental records shall be stored and maintained in such a way that they are readily retrievable and protected against damage, deterioration or loss. Their retention times shall be established and recorded.

Records shall be maintained, as appropriate to the system and to the organisation, to demonstrate conformance to the requirements of this International Standard.

I-A.5.4. Environmental management system audit

The organisation shall establish and maintain (a) programme(s) and procedures for periodic environmental management system audits to be carried out, in order to

(a) determine whether or not the environmental management system

(1) conforms to planned arrangements for environmental management including the requirements of this International Standard; and

(2) has been properly implemented and maintained; and

(b) provide information on the results of audits to management

The organisation's audit programme, including any schedule, shall be based on the environmental importance of the activity concerned and the results of previous audits. In order to be comprehensive, the audit procedures shall cover the audit scope, frequency and methodologies, as well as the responsibilities and requirements for conducting audits and reporting results.

I-A.6. Management review

The organisation's top management shall, at intervals that it determines, review the environmental management system, to ensure its continuing suitability, adequacy and effectiveness. The management review process shall ensure that the necessary information is collected to allow management to carry out this evaluation. This review shall be documented.

The management review shall address the possible need for changes to policy, objectives and other elements of the environmental management system, in the light of environmental management system audit results, changing circumstances and the commitment to continual improvement.

List of national standard bodies

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B. ISSUES TO BE ADDRESSED BY ORGANISATIONS IMPLEMENTING EMAS

1. Legal compliance

Organisations shall be able to demonstrate that they:

(a) have identified, and know the implications to the organisation of, all relevant environmental legislation;

(b) provide for legal compliance with environmental legislation; and

(c) have procedures in place that enable the organisation to meet these requirements on an ongoing basis.

2. Performance

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 aspects identified from Annex VI. The performance of the organisation against its objectives and targets shall be evaluated as part of the management review process. The organisation shall also commit itself to the continual improvement of its environmental performance. In doing so, the organisation may base its action on local, regional and national environmental programmes.

The means to achieve the objectives and targets cannot be environmental objectives. If the organisation comprises one or more sites, each of the sites to which EMAS applies shall comply with all the requirements of EMAS including the continual improvement of environmental performance as defined in Article 2(b).

3. External communication and relations

Organisations shall be able to demonstrate an open dialogue with the public and other interested parties including local communities and customers with regard to the environmental impact of their activities, products and services in order to identify the public's and other interested parties' concerns.

4. Employee involvement

In addition to the requirements in Annex I - Section A employees shall be involved in the process aimed at continually improving the organisation's environmental performance. 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.


(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 standard bodies the list of which is given in this Annex.


ANNEX II


REQUIREMENTS CONCERNING INTERNAL ENVIRONMENTAL AUDITING

2.1. General requirements

Internal audits ensure that the activities carried out by an organisation are being conducted in accordance with established procedures. The audit may also identify any problems with those established procedures or any opportunities for improving those procedures. The scope of audits carried out within an organisation may vary from the audit of a simple procedure to the audit of complex activities. Over a period of time all activities in a particular organisation shall be subject to an audit. The period of time taken to complete audits of all activities is known as the audit cycle. For small non-complex organisations, it may be possible to audit all activities at one time. For these organisations the audit cycle is the interval between these audits.

Internal audits shall be carried out by persons sufficiently independent of the activity being audited to ensure an impartial view. They may be carried out by employees of the organisation or by external parties (employees from other organisations, employees from other parts of the same organisation or consultants).

2.2. Objectives

The organisation's environmental auditing programme shall define in writing the objectives of each audit or audit cycle including the audit frequency for each activity.

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 relevant environmental regulatory requirements.

2.3. Scope

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 performance.

2.4. Organisation and resources

Environmental audits shall be performed by persons or groups of persons with appropriate knowledge of the sectors and fields audited, including knowledge and experience on the relevant environmental, management, technical and regulatory issues, and sufficient training and proficiency in the specific skills of auditing to achieve the stated objectives. The resources and time allocated to the audit shall be commensurate with the scope and objectives of the audit.

The top organisation management shall support the auditing.

The auditors shall be sufficiently independent of the activities they audit to make an objective and impartial judgment.

2.5. Planning and preparation for an audit

Each audit shall be planned and prepared with the objectives, in particular, of:

- ensuring the appropriate resources are allocated,

- ensuring that each individual involved in the audit process (including auditors, management, and staff) understands his or her role and responsibilities.

Preparation shall include familiarisation with activities of the organisation and with the environmental management system established there and review of the findings and conclusions of previous audits.

2.6. Audit activities

Audit activities shall include discussions with personnel, inspection of operating conditions and equipment and reviewing of records, written procedures and other relevant documentation, with the objective of evaluating the environmental performance of the activity being audited to determine whether it meets the applicable standards, regulations or objectives and targets set and whether the system in place to manage environmental responsibilities is effective and appropriate. Inter alia, spot-checking of compliance with these criteria should be used to determine the effectiveness of the entire management system.

The following steps, in particular, shall be included in the audit process:

(a) understanding of the management systems;

(b) assessing strengths and weaknesses of the management systems;

(c) gathering relevant evidence;

(d) evaluating audit findings;

(e) preparing audit conclusions;

(f) reporting audit findings and conclusions.

2.7. Reporting audit findings and conclusions

1. A written audit report of the appropriate form and content shall be prepared by the auditors to ensure full, formal submission of the findings and conclusions of the audit, at the end of each audit and audit cycle.

The findings and conclusions of the audit shall be formally communicated to the top organisation management.

2. The fundamental objectives of a written audit report are:

(a) to document the scope of the audit;

(b) to provide management with information on the state of compliance with the organisations' environmental policy and the environmental progress at the organisation;

(c) to provide management with information on the effectiveness and reliability of the arrangements for monitoring environmental impacts of the organisation;

(d) to demonstrate the need for corrective action, where appropriate.

2.8. Audit follow-up

The audit process shall culminate in the preparation and implementation of a plan of appropriate corrective action.

Appropriate mechanisms shall be in place and in operation to ensure that the audit results are followed up.

2.9. Audit frequency

The audit or audit cycle shall be completed, as appropriate, at intervals no longer than 3 years. The frequency with which any activity is audited will vary depending upon the

(a) nature, scale and complexity of the activities;

(b) significance of associated environmental impacts;

(c) importance and urgency of the problems detected by previous audits;

(d) history of environmental problems.

more complex activities with a more significant environmental impact shall be audited more frequently.

An organisation shall define its own audit programme and audit frequency taking account of Commission guidance adopted in accordance with the procedure laid down in Article 14(2).


ANNEX III


ENVIRONMENTAL STATEMENT

3.1. Introduction

The aim of the environmental statement is to provide environmental information to the public and other interested parties regarding the environmental impact and performance and the continual improvement of environmental performance of the organisation. It is also a vehicle to address the concerns of interested parties identified as a result of Annex I - Section B.3 and considered as significant by the organisation (Annex VI, point 6.4). Environmental information shall be presented in a clear and coherent manner in printed form for those who have no other means of obtaining this information. Upon its first registration and every three years thereafter, the organisation is required to make available the information detailed under point 3.2 in a consolidated printed version.

The Commission shall adopt guidance about the environmental statement in accordance with the procedure laid down in Article 14(2).

3.2. Environmental statement

Upon its first registration an organisation shall produce environmental information, taking into account the criteria of point 3.5 to be referred to as the environmental statement, to be validated by the environmental verifier. This information shall be submitted to the competent body following validation, and then be made publicly available. The environmental statement is a tool for communication and dialogue with the public and other interested parties regarding environmental performance. The organisation shall consider the information needs of the public and other interested parties when writing and designing the environmental statement.

The minimum requirements for this information shall be as follows:

(a) 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;

(b) the environmental policy and a brief description of 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 and an explanation of the nature of the impacts as related to these aspects (Annex VI);

(d) a description of the environmental objectives and targets in relation to the significant environmental aspects and impacts;

(e) 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. The summary may include figures on pollutant emissions, waste generation, consumption of raw material, energy and water, noise as well as other aspects indicated in Annex VI. The data should allow for year-by-year comparison to assess the development of the environmental performance of the organisation;

(f) other factors regarding environmental performance including performance against legal provisions with respect to their significant environmental impacts;

(g) the name and accreditation number of the environmental verifier and the date of validation.

3.3. Criteria for environmental performance reporting

The raw data generated by an environmental management system will be used in a number of different ways to show the environmental performance of an organisation. For this purpose organisations may use relevant existing environmental performance indicators, making sure that the indicators chosen:

(a) give an accurate appraisal of the organisations performance;

(b) are understandable and unambiguous;

(c) allow for year on year comparison to assess the development of the environmental performance of the organisation;

(d) allow for comparison with sector, national or regional benchmarks as appropriate;

(e) allow for comparison with regulatory requirements as appropriate.

3.4. Maintenance of publicly available information

The organisation shall update the information detailed in point 3.2 and shall have any changes validated by an environmental verifier, on a yearly basis. Deviations from the frequency with which updates shall be performed may be made under circumstances laid down in Commission guidance adopted in accordance with the procedure laid down in Article 14(2). After validation changes shall also be submitted to the competent body and be made publicly available.

3.5. Publication of information

Organisations may wish to address different audiences or interested parties with the information generated by its environmental management system and use only selected information from the environmental statement. Any environmental information published by an organisation may bear the EMAS logo provided it has been validated by an environmental verifier as being:

(a) accurate and non deceptive;

(b) substantiated and verifiable;

(c) relevant and used in an appropriate context or setting;

(d) representative of the overall environmental performance of the organisation;

(e) unlikely to result in misinterpretation;

(f) significant in relation to the overall environmental impact,

and makes reference to the organisation's latest environmental statement from which it was drawn.

3.6. Public availability

The information generated in point 3.2(a) to (g) which forms the environmental statement for an organisation and the updated information specified in point 3.4 shall be available to the public and other interested parties. The environmental statement shall be made accessible to the public. To this end, organisations are encouraged to use all methods available (electronic publication, libraries etc.) The organisation shall be able to demonstrate to the environmental verifier that anybody interested in the organisation's environmental performance can easily and freely be given access to the information required in point 3.2(a) to (g) and point 3.4.

3.7. Local accountability

Organisations registering under EMAS may wish to produce one corporate environmental statement covering a number of different geographic locations. The intention of EMAS is to ensure local accountability and thus organisations shall ensure that the significant environmental impacts of each site are clearly identified and reported within the corporate statement.


ANNEX IV


Logo

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Both versions of the logo shall always bear the registration number of the organisation.

The logo shall be used either

- in three colours (Pantone No 355 Green; Pantone No 109 Yellow; Pantone No 286 Blue)

- in black on white or

- in white on black.


ANNEX V


ACCREDITATION, SUPERVISION AND FUNCTION OF THE ENVIRONMENTAL VERIFIERS

5.1. General

The accreditation of environmental verifiers shall be based on the general principles of competence set out in this Annex. Accreditation bodies may choose to accredit individuals, organisations or both, as environmental verifiers. The procedural requirements and detailed criteria for accrediting environmental verifiers are defined pursuant to Article 4 by national accreditation systems in accordance with these principles. Conformity with these principles shall be ensured through the peer review process established by Article 4.

5.2. Requirements for the accreditation of environmental verifiers

5.2.1. The following competence constitutes the minimum requirements with which an environmental verifier, individual or organisation, shall comply:

(a) knowledge and understanding of the Regulation, the general functioning of environmental management systems, relevant standards and guidance issued by the Commission, under Article 4 and 14(2), for the use of this Regulation;

(b) knowledge and understanding of the legislative, regulatory and administrative requirements relevant to the activity subject to verification;

(c) knowledge and understanding of environmental issues, including the environmental dimension of sustainable development;

(d) knowledge and understanding of the technical aspects, relevant to environmental issues, of the activity subject to verification;

(e) understanding of the general functioning of the activity subject to verification in order to assess the appropriateness of the management system;

(f) knowledge and understanding of environmental auditing requirements and methodology;

(g) knowledge of information audit (Environmental Statement).

Appropriate evidence of the verifier's knowledge and of his/her/its relevant experience and technical capacities in the abovementioned fields should be provided to the accreditation body to which the candidate verifier has applied for accreditation

In addition, the environmental verifier shall be independent, in particular of the organisation's auditor or consultant, impartial and objective in performing his or her activities.

The individual environmental verifier or verification organisation shall ensure that he or she or the organisation and its staff is free of any commercial, financial or other pressures which might influence their judgment or endanger trust in their independence of judgment and integrity in relation to their activities, and that they comply with any rules applicable in this respect.

The environmental verifier shall have documented methodologies and procedures, including quality control mechanisms and confidentiality provisions, for the verification requirements of this Regulation.

In case the environmental verifier is an organisation, the environmental verifier shall have and make available on request an organisation chart detailing structures and responsibilities within the organisation and a statement of legal status, ownership and funding sources.

5.2.2. Scope of accreditation

The scope of accreditation of environmental verifiers shall be defined according to the classification of economic activities (NACE codes) as established by Council Regulation (EEC) 3037/90(1). The scope of accreditation shall be limited by the competence of the environmental verifier. The scope of accreditation shall also take into account the size and complexity of the activity, where appropriate; this will be assured through supervision.

5.2.3. Additional requirements for the accreditation of individual environmental verifiers performing verifications on their own

Individual environmental verifiers performing verification on their own, in addition to complying with the requirements of point 5.2.1 and 5.2.2 shall have:

- all the necessary competence to perform verifications, in their accredited fields,

- a limited scope of accreditation dependant on their personal competence.

Compliance with these requirements shall be ensured through the assessment carried out prior to the accreditation and through the supervisory role of the accreditation body.

5.3. Supervision of environmental verifiers

5.3.1. Supervision of environmental verifiers carried out by the accreditation body which granted their accreditation

The environmental verifier shall immediately inform the accreditation body of all changes which have a bearing on the accreditation or its scope.

Provision shall be made, at regular intervals not exceeding 24 months, to ensure that the environmental verifier continues to comply with the accreditation requirements and to monitor the quality of the verifications undertaken. Supervision may consist of office audit, witnessing in organisations, questionnaires, review of environmental statements validated by the environmental verifiers and review of verification report. It should be proportionate with the activity undertaken by the environmental verifier.

Any decision taken by the accreditation body to terminate or suspend accreditation or curtail the scope of accreditation shall be taken only after the environmental verifier has had the possibility of a hearing.

5.3.2. Supervision of environmental verifiers performing verification activities in a Member State other than that where their accreditation was granted

An environmental verifier accredited in one Member State, before performing verification activities in another Member State, shall provide to the accreditation body of the latter Member State, at least four weeks in advance, notification of:

- his or her accreditation details, competences and team composition if appropriate,

- when and where the verification will occur: address and contact details of the organisation, measures taken to deal with legal and language knowledge if necessary.

The accreditation body may request further clarification of the necessary legal and language knowledge as detailed above.

This notification shall be communicated before each new verification.

The accreditation body shall not require other conditions which would prejudice the right of the environmental verifier to provide services in a Member State other than the one where accreditation was granted. In particular, discriminatory fees for notification shall not be charged. The accreditation body shall also not use the notification procedure to delay the arrival of the environmental verifier. Any difficulty to supervise the environmental verifier on the date communicated shall be adequately justified. If costs for supervision arise, the accreditation body is allowed to charge appropriate fees.

If the supervising accreditation body is not satisfied with the quality of the work done by the environmental verifier, the supervision report shall be transmitted to the environmental verifier concerned, the accreditation body which granted the accreditation, to the competent body where the organisation being verified is located and, in case of any further dispute, to the forum of accreditation body.

Organisations may not refuse the right of accreditation bodies to supervise the environmental verifier through witnessed assessments during the verification process.

5.4. The function of environmental verifiers

5.4.1. The function of the environmental verifier is to check, without prejudice to the enforcement powers of Member States in respect of regulatory requirements:

(a) compliance with all the requirements of this Regulation: initial environmental review if appropriate, environmental management system, environmental audit and its results and the environmental statement;

(b) the reliability, credibility and correctness of the data and information in:

- the environmental statement (Annex III, point 3.2 and point 3.3),

- environmental information to be validated (Annex III, point 3.4).

The environmental verifier shall, in particular, investigate in a sound professional manner, the technical validity of the initial environmental review, if appropriate, or audit or other procedures carried out by the organisation, without unnecessarily duplicating those procedures. Inter alia, the environmental verifier should use spot-checks to determine whether the results of the internal audit are reliable.

5.4.2. At the time of the first verification, the environmental verifier shall, in particular, check that the following requirements are met by the organisation:

(a) a fully operational environmental management system in accordance with Annex I;

(b) a fully planned audit programme, which had already begun in accordance with Annex II so that at least areas with the most significant environmental impact have been covered;

(c) completion of one management review;

(d) the preparation of an environmental statement in accordance with Annex III, point 3.2.

5.4.3. Legal compliance

The environmental verifier shall ensure that an organisation has procedures in place to control those aspects of its operations subject to relevant Community or national laws and that these procedures are capable of delivering compliance. The checks of the audit, shall in particular, provide for evidence of the capability of the procedures in place to deliver legal compliance.

The environmental verifier shall not validate the environmental statement, if during the verification process he observes, for example through spot-checks, that the organisation is not in legal compliance.

5.4.4. Organisation definition

When verifying the environmental management system and validating the environmental statement, the environmental verifier shall ensure that the components of the organisation are unambiguously defined and corresponds to a real division of the activities. The content of the statement shall clearly cover the different parts of the organisation to which EMAS applies.

5.5. Conditions for the environmental verifier to perform his/her activities

5.5.1. The environmental verifier shall operate within his/her scope of accreditation, on the basis of a written agreement with the organisation which defines the scope of the work, enables the environmental verifier to operate in an independent professional manner and commits the organisation to providing the necessary cooperation.

5.5.2. The verification shall involve examination of documentation, a visit to the organisation including, in particular, interviews with personnel, preparation of a report to the organisations' management and the organisations' solution of the issues raised by the report.

5.5.3. The documentation to be examined in advance of the visit shall include basic information about the organisation and activities there, the environmental policy and programme, the description of the environmental management system in operation in the organisation, details of the environmental review or audit carried out, the report on that review or audit and on any corrective action taken afterwards, and the draft environmental statement.

5.5.4. The environmental verifier shall prepare a report for the organisation's management. This report shall specify:

(a) all issues relevant to the work carried out by the environmental verifier;

(b) the starting point of the organisation towards implementation of an environmental management system;

(c) in general, cases of nonconformity with the provisions of this Regulation, and in particular:

- technical defects in the environmental review, or audit method, or environmental management system, or any other relevant process,

- points of disagreement with the draft environmental statement, together with details of the amendments or additions that should be made to the environmental statement,

(d) the comparison with the previous statements and the performance assessment of the organisation.

5.6. Verification frequency

In consultation with the organisation the environmental verifier shall design a programme to ensure that all elements required for registration with EMAS are verified in a period not exceeding 36 months. In addition the environmental verifier shall at intervals not exceeding 12 months validate any updated information in the environmental statement. Deviations from the frequency with which updates shall be performed may be made under circumstances laid down in Commission guidance adopted in accordance with the procedure laid down in Article 14(2).


(1) OJ L 293, 24.10.1990, p. 1. Regulation as amended by Regulation (EEC) No 761/93 (OJ L 83, 3.4.1993, p. 1).


ANNEX VI


ENVIRONMENTAL ASPECTS

6.1. General

An organisation shall consider all environmental aspects of its activities, products and services and decide, on the basis of criteria taking into account the Community legislation, which of its environmental aspects have a significant impact, as a basis for setting its environmental objectives and targets. These criteria shall be publicly available.

An organisation shall consider both direct and indirect environmental aspects of its activities, products and services.

6.2. Direct environmental aspects

These cover the activities of an organisation over which it has management control and may include, but is not limited to:

(a) emissions to air;

(b) releases to water;

(c) avoidance, recycling, reuse, transportation and disposal of solid and other wastes, particularly hazardous wastes;

(d) use and contamination of land;

(e) use of natural resources and raw materials (including energy);

(f) local issues (noise, vibration, odour, dust, visual appearance, etc.);

(g) transport issues (both for goods and services and employees);

(h) risks of environmental accidents and impacts arising, or likely to arise, as consequences of incidents, accidents and potential emergency situations;

(i) effects on biodiversity.

6.3. Indirect environmental aspects

As a result of the activities, products and services of an organisation there may be significant environmental aspects over which it may not have full management control.

These may include, but are not limited to:

(a) product related issues (design, development, packaging, transportation, use and waste recovery/disposal);

(b) capital investments, granting loans and insurance services;

(c) new markets;

(d) choice and composition of services (e.g. transport or the catering trade);

(e) administrative and planning decisions;

(f) product range compositions;

(g) the environmental performance and practices of contractors, subcontractors and suppliers.

Organisations must be able to demonstrate that the significant environmental aspects associated with their procurement procedures have been identified and that significant impacts associated with these aspects are addressed within the management system. The organisation should endeavour to ensure that the suppliers and those acting on the organisation's behalf comply with the organisation's environmental policy within the remit of the activities carried out for the contract.

In the case of these indirect environmental aspects, an organisation shall consider how much influence it can have over these aspects, and what measures can be taken to reduce the impact.

6.4. Significance

It is the responsibility of the organisation to define criteria for assessing the significance of the environmental aspects of its activities, products and services, to determine which have a significant environmental impact. The criteria developed by an organisation shall be comprehensive, capable of independent checking, reproducible and made publicly available.

Considerations in establishing the criteria for assessing the significance of an organisation's environmental aspects may include, but are not limited to:

(a) information about the condition of the environment to identify activities, products and services of the organisation that may have an environmental impact;

(b) the organisation's existing data on material and energy inputs, discharges, wastes and emissions in terms of risk;

(c) views of interested parties;

(d) environmental activities of the organisation that are regulated;

(e) procurement activities;

(f) design, development, manufacturing, distribution, servicing, use, re-use, recycling and disposal of the organisation's products;

(g) those activities of the organisation with the most significant environmental costs, and environmental benefits.

In assessing the significance of the environmental impacts of the organisation's activities the organisation shall think not only of normal operating conditions but also of start-up and shutdown conditions and of reasonably foreseeable emergency conditions. Account shall be taken of past, present and planned activities.


ANNEX VII


ENVIRONMENTAL REVIEW

7.1. General

An organisation that has not supplied the necessary information needed to identify and assess the significant environmental aspects according to Annex VI must establish its current position with regard to the environment by means of a review. The aim should be to consider all environmental aspects of the organisation as a basis for establishing the environmental management system.

7.2. Requirements

The review should cover five key areas:

(a) legislative, regulatory and other requirements to which the organisation subscribes;

(b) an identification of all environmental aspects with a significant environmental impact in accordance with Annex VI, qualified and quantified as appropriate, and compiling a register of those identified as significant;

(c) a description of the criteria for assessing the significance of the environmental impact in accordance with Annex VI, point 6.4;

(d) an examination of all existing environmental management practices and procedures;

(e) an evaluation of feedback from the investigation of previous incidents.


ANNEX VIII


REGISTRATION INFORMATION

Minimum Requirements

Name of the organisation:

Address of the organisation:

Contact person:

NACE code of activity:

Number of employees:

Name of the environmental verifier:

Accreditation number:

Scope of accreditation:

Date of the next environmental statement:

Name and contact details of the competent enforcement authority, or authorities, for the organisation

Done at ... on .../.../2000

Signature of the representative of the organisation

...