1. Business environment in the EU Prepared by Dr. Endre Domonkos (PhD)
1st Semester, Academic Year 2016/2017

2. I. The Environmental Management System I.
ISO defines an EMS as "the part of the overall management system that includes organizational structure, planning activities, responsibilities, practices, procedures, processes and resources for developing, implementing, achieving, reviewing and maintaining the environmental policy.„
An EMS can be implemented in many different ways depending on the precise sector or activity and the needs perceived by management.

3. I. The Environmental Management System II.
These systems are different from eco-labelling schemes — such as the EU eco-label - in that they focus on the environmental performance of an organisation's production processes, activities.
The life-cycle approach which is applied to both schemes is therefore used in a broader way in the EMS.
The agreed set of indicators are necessary if environmental reporting is to be integrated into strategic and budgetary planning.

4. II. The EMAS I.
EMAS (Eco-Management and Audit Scheme): voluntary environmental management system (EMS).
EMAS has been operative since 1995.
The latest revision (EMAS III) came into effect on 11 January 2010.
Currently, more than 4,400 organisations and approximately 7,600 sites are EMAS-registered.
Since 2001 EMAS has been open to all economic sectors including public and private services (Regulation (EC) No 761/2001).

5. II. The EMAS II.
The elements of Regulation (EC) No 1221/2009 (EMAS III) improve the applicability of the scheme and strengthen EMAS’s visibility and outreach.
EMAS is strengthened by the introduction of environmental core indicators, with which environmental performance can be thoroughly documented.
Participation is voluntary and extends to public or private organisations operating in the European Union and the European Economic Area (EEA) — Iceland, Liechtenstein, and Norway.

6. III. Key elements of EMAS I.
In some Member States environmental instruments (Regulations, Directives, etc.) are the basis for most of the environmental legislation in force.
In spite of all the Directives and Regulations adopted by the EC, and the international and national action in this field, environmental quality is still not improving as rapidly as some would hope.
Reactive management strategies such as remediation, cleanups and paying penalties for breach of legislation incur financial burdens that undermine profitability.

7. III. Key elements of EMAS II.
The following three main characteristics are the key to success for the scheme:
PERFORMANCE:
TRANSPARENCY: 
THE EMAS LOGO:
CREDIBILITY:

8. IV. The main stages of EMAS
To receive EMAS registration an organisation must comply with the following steps:
Adopt an environmental policy.
conduct an environmental review.
To establish an effective environmental management system.
To carry out an environmental audit. 
To provide a statement of its environmental performance
The environmental review, EMS, audit procedure and the environmental statement must be approved by an accredited EMAS verifier.

9. V. Benefits of EMAS
Environmental concerns, growing public pressure and regulatory measures are changing the way people do business around the world.
Consumers and shareholders are increasingly demanding environmentally-friendly products and services that are delivered by socially responsible companies.
It is becoming increasingly important for organisations to demonstrate that not only their philosophies but also their investment strategies and day-to-day operations are sustainable.

10. VI. EMAS in the European Commission
On 7 September 2001, the European Commission adopted a Decision (C (2001)/2591) whereby the Commission politically engages in a process of applying the EMAS Regulation into its activities.
By adopting this Decision the Commission emerges as an exemplary driving force towards a better environmental management of its resources and processes in agreement with the principles of sustainability and sustainable development powerfully endorsed at the Earth Summit in Rio (1992).
A project entitled "EMAS in the European Commission" has been set up in order to fulfill the above Commission’s commitment.

11. VII. How does EMAS work?
A number of actors share responsibility for implementing and promoting EMAS in the European Union.
The Commission develops and supervises the scheme at the EU level.
It co-ordinates also pan-European promotion activities.
Member States are obliged to create the registration and verification scheme at the national level including competent and accreditation bodies.

12. VIII. Registration: The national competent bodies
Each Member State designates a national — independent and neutral - Competent Body to organise the registration process of sites within their own territory.
It is their responsibility to issue registration numbers to organisations which have submitted a validated environmental statement, collect any payable registration fee, refuse, suspend and delete organisations from the register and respond to enquiries concerning organisations on the national EMAS register.
Changes to this register have to be communicated to the Commission.

13. IX. Verification: Verifiers and Accreditation/Licensing Bodies
EMAS verifiers are organisations or individuals with expert knowledge in the field of EMAS.
The responsibility of the verifiers.
An Accreditation/Licensing Body is an independent, impartial institution or organisation.
The Accreditation/Licensing Body establishes, revises and updates a list of environmental verifiers and their scope of accreditation (according to NACE codes) in their Member State.

14. X. Implementing and developing EMAS I.
The role of the European Commission in the field of EMAS:
- to ensure the proper implementation of EMAS;
- to assess and promote the scheme at the EU level;
- to promote collaboration between the Member States and partnership with interested parties;
- to develop guidelines;
- to provide the implementation of the EMAS requirements in the Member States.

15. X. Implementing and developing EMAS II.
Member States are responsible for
- establishing EMAS within their country;
- providing the Commission with information on the implementation of the scheme;
- designating and supervising the Competent Bodies ;
- developing guidelines for suspension and deletion of the registration of organisations;
- promoting the participation of companies and other organisations in EMAS on a national level.
The Article 49 Committee is the Steering Committee of EMAS.

16. XI. Who can participate in EMAS?
Participation in EMAS is open to organisations operating in all economic sectors.
In EMAS public institutions, small and medium-sized enterprises, service and financial sector can take part actively.
The EMAS Regulation applies to all 28 EU Member States, the three European Economic Area Member States (i.e. Norway, Iceland and Liechtenstein) and European Union Accession Countries.

17. circle" (plan-do check-act)
XII. The registration procedure in EMAS
The core of the EMAS scheme is the so-called "continuous improvement circle" or "PDCA-
circle" (plan-do check-act)

18. XIII. Develop an environmental policy
The environmental policy is a document which describes the company’s overall aims and principles of action with respect to the environment.
The environmental policy, adopted at the highest managerial level and revised periodically, should contain at least two central elements:
1. compliance with relevant environmental regulations and
2. a commitment to continuous improvement.

19. XIV. Make an initial environmental review
The environmental review is an initial comprehensive analysis of the environmental problems caused by an organisation’s activities.
The outcome is a report that includes hard data about consumption of raw materials and energy, production of wastes and emissions, but also information on the indirect environmental impacts of the activities of an organisation and the management structures in place to deal with these impacts.

20. XV. Develop an environmental programme
The environmental programme translates the general objectives established in the environmental policy into specific targets, determining concrete measures, time-frames, responsibilities, and the resources necessary in order to meet them.
The measures laid out in an environmental programme can be of a technical and/or organisational nature.
All of the company's activities - from top management to the lower levels - should be involved in these measures.

21. XVI. Establish an environmental management system
To ensure the successful implementation of the environmental programme, you need to establish operating procedures and controls.
An EMAS-registered environmental management system has to include the indirect environmental impacts of an organisation’s activities, products or services, e.g. for a financial institution the environmental impacts of a company’s credit management.
Part of your environmental management system can also be provisions to benefit from an EMAS participation of your customers or suppliers.

22. XVII. Carry out an internal environment audit
Internal audits are a normal feature of management systems.
The environmental audit evaluates the environmental performance of a company based on the objectives spelled out in the environmental programme.
The audit must be repeated regularly.
The outcome of the environmental audit is a report in which possible corrective actions are suggested to guarantee continuous improvement of the company's environmental performance.

23. XVIII. Review once more
The improvement of environmental performance can be achieved also by making the system more and more efficient.
The idea of continuous improvement is that, through a formalised system, mistakes are recorded, analysed and that their immediate and remote causes are removed.
- Correct mistakes in your EMS.
- Update your environmental objectives.

24. XIX. Develop an environmental statement
The environmental statement is a clear and concise document addressed to the organisation’s stakeholders.
Present your activities and your environmental performance.
- Present your environmental policy, programme and
management system.
- Communicate the results of your work to the public and other
interested parties.

25. XX. Get validation and register
When all of the above has taken place, an independent verifier certifies that the organisation’s environmental policy, its EMS, the environmental audit and the environmental statement comply with the rules of the EMAS regulation.
After the validated statement is sent to the Competent Body it has to be made publicly available.
Then the organisation is listed in the register of EMAS organisations and has the right to use the EMAS logo.

26. XXI. Other environmental management systems: ISO I.
ISO, the International Standards Organisation.
EN ISO 14001: 2004 is one of the most well-known and widely implemented environmental standards.
It is used worldwide by large and small organisations, in public and private sectors.
The scheme is based on a ‘Plan-Do-Check-Act’ cycle.
ISO: it was developed by ISO Technical Committee 207.

27. XXI. Other environmental management systems: ISO II.
Within this series, "EN ISO environmental management systems — specifications with guidance for use" is the only certifiable standard, the remainder being supportive guidelines.
The aims of EN ISO is to promote environmental protection in light of socio-economic concerns.
It is very similar to EMAS.
Participating organisations: demonstration of legal compliance, commitment of continuous improvement of their environmental performance, demonstration of open dialogue with all stakeholders.

28. XXII. How ISO works?
ISO 14001:2004 does not specify levels of environmental performance.
ISO has many other standards dealing with specific environmental issues.
ISO 14001:2004 gives the generic requirements for an environmental management system.
The underlying philosophy is that whatever the organization's activity, the requirements of an effective EMS are the same.

29. XXIII. Compliance with EMS standards
An EMS meeting the requirements of ISO 14001:2004 is a management tool enabling an organization of any size or type to:
ISO 14004:2004 provides guidelines on the elements of an environmental management system and its implementation, and discusses principal issues involved.
ISO 14001:2004 specifies the requirements for such an environmental management system.

30. XXIV. What can be achieved?
ISO 14001:2004 is a tool that can be used to meet internal objectives:
provide assurance to management that it is in control of the organizational processes and activities having an impact on the environment;
assure employees that they are working for an environmentally responsible organization.
ISO 14001:2004 can also be used to meet external objectives:

31. XXV. The benefits of ISO 14000
The benefits  of ISO 14001:2004 are the followings: reduced cost of waste manegement, savings in consumption of energy and materials, lower distribution costs etc.
ISO offers a wide-ranging portfolio of standardized sampling, testing and analytical methods to deal with specific environmental challenges.
It has developed more than 350 International Standards for the monitoring of such aspects as the quality of air, water and soil.

32. XXVI. The differences between ISO 14001 and EMAS I.
Environmental policy: 
Initial review:
Environmental aspects:
Environmental core indicators:
Legal compliance:
Public availability:

33. XXVI. The differences between ISO 14001 and EMAS II.
Continual improvement: 
Management review:
Employee involvement:
Internal environmental audits:
Auditor:
Logo:

34. XXVII. Conclusion
Both EMAS and EN ISO 14001:2004 have the common objective of providing good environmental management.
ISO 14001: 2004 environmental management system requirements are an integral part of EMAS III.
A successful certification of EN ISO 14001:2004 means that the most important steps towards EMAS certification have been taken.
However, certain additional steps will have to be taken in order to register under the premium standard EMAS.

35. Literature
- EUROPA > Summaries of EU legislation > Environment >
General provisions and Community eco-management and audit
scheme (EMAS). In: Downloaded on 26 July 2014.
- International Organisation for Standardization.
In:
Downloaded on