commiss recommend septemb guidanc implement regul ec european parliament council allow voluntari particip organis commun eco manag audit scheme ema notifi document number text eea relev ec commiss european commun regard treati establish european commun articl indent thereof regul ec european parliament council march allow voluntari particip organis commun eco manag audit scheme ema defin essenti requir particip organis commun eco manag audit scheme ema regul ec call commiss promot consist applic ema field verif refer articl consist verif field ensur clarifi provis organis guid directli environment verifi perform activ appropori give practic guidanc implement regul ec offer organis effect support contribut harmonis develop ema member state guidanc cover employe involv refer annex regul draft environment statement refer annex iii thereto guidanc provid recommend accord opinion committe establish pursuant articl regul ec recommend ema environment statement refer articl regul ec prepar accord guidanc set annex recommend organis implement ema account guidanc employe particip set annex ii organis environment verifi account guidanc identif environment aspect assess signific set annex iii small medium size organis environment verifi account guidanc verif sme set annex iv recommend address member state brussel septemb commiss margot wallström member commiss oj annex guidanc ema environ statement refer annex annex regul ec provid introduct ema design organis manag improv environment perform guidanc intend assist organis produc environment statement requir scheme regul ec identifi issu consid prepar statement accord annex iii prepar guidanc consider inform interest parti organis meet open transpar period provis environment inform kei factor differenti ema scheme factor import organis build confid interest parti plan prepar environment statement increas us add consider commun result continu improv organis environment perform opportun market posit imag organis perform custom supplier neighbourhood contractor employe interest parti requir kind inform earli consider import decid includ statement form commun ema flexibl organis target relev inform specif audienc ensur inform requir consider target inform singl report extract bodi valid inform inform environment statement readili environment manag system prove difficult gener regul ec requir environment inform made print form mean obtain annex iii organis encourag method make environment statement publicli annex iii document electron format web page provid cost effect make inform larg number peopl easili print access facil organis avoid cost produc larg number expens glossi report give pictur organis environment perform regul ec state inform consolid print version organis registr year addit organis updat inform yearli circumst defin verif valid audit frequenc guidanc set annex ii commiss decis ec structur content public document environment statement concis written ema statement long elabor document short present statement convei inform reader applic small compani regul ec structur environment statement order item present matter organis determin provid requir annex iii met organis produc corpor environment statement cover number geograph locat structur statement ensur signific environment impact site identifi report corpor statement annex iii reader environment statement compar result organis environment perform time order identifi signific trend import includ type inform report previou year repeat statement made improv compar reader make inform understand advis appoint person review comment document complet guidanc section guidanc requir annex iii requir point quot clear unambigu descript organis regist ema summari activ product servic relationship parent organis quot intent give clear understand organis activ product servic give organis locat outlin activ product servic annot map photograph diagram effect provid inform illustr organis manag structur relationship part organis present state part organis regist ema confus regard close relat part organis geograph manageri point view organis produc larg rang product combin product group good produc servic provid includ number employe organis basic econom data compani partial own subsidiari joint ventur sourc product account appli acquisit merger divest year good practic map diagram annot aerial photograph flow diagram classif nace code organis contact person applic requir point quot environment polici descript environment manag system organis quot intent present organis polici commit outlin implement organis includ environment polici environment statement briefli outlin organis manag framework implement polici organis chart show respons environment issu demonstr environment manag system em implement simpl flow chart diagram show link polici identif evalu aspect target object audit good idea includ environment polici possibl introduct letter sign chief execut offic ceo includ organis chart contact environment repres includ diagram show em structur comment major environment polici manag system requir point quot descript signific direct indirect environment aspect result signific environment impact organis explan natur impact relat aspect annex vi quot intent give pictur organis signific environment aspect explain environment consequ activ product servic kei issu reader understand link organis signific environment impact caus organis describ signific environment aspect impact environ altern organis show environment media air water flora fauna describ signific aspect impact input output diagram matric annot pictogram wai show inform concis form guidanc environment aspect impact set annex iii recommend comment impact due accid environment liabil impact past activ translat futur liabil import environment aspect environment impact import ema statement describ relat environment programm activ potenti natur environment impact describ matrix show relationship activ programm natur environment impact gt tabl gt gt tabl gt good idea includ criteria identifi signific environment impact fulfil requir annex vi tabl diagram flow chart requir point quot descript environment object target relat signific environment aspect impact quot intent show organis intend improv environment perform organis environment programm object target reader understand organis activ improv environment perform organis demonstr clear link aspect consid signific plan improv relat object target signific environment aspect impact present tabl includ time period target object achiev combin inform requir point present target object specif adequ relev measur environment programm object target gt tabl gt good idea outlin rational set object target refer precautionari method applic report design respons reach object target cost meet object target relat target object previou report period requir point quot summari data perform organis environment object target respect signific environment impact summari includ figur pollut emiss wast gener consumpt raw materi energi water nois aspect annex vi data year year comparison assess develop environment perform organis quot intent present data environment perform organis progress achiev object target show organis environment perform chang time report data environment perform object target signific environment aspect identifi accord annex vi perform shown number wai graph chart tabl absolut figur perform combin perform indic relat perform product output annual turnov report data care correct unit measur data aggreg number sourc em organis ensur method aggreg accur check replic verifi data report consist format comparison year year basi object target achiev intend time frame organis set challeng goal object target met good practic includ note environment statement explain reason emiss relat target legal provis gt pic file quot en tif quot gt good idea perform indic help increas clariti transpar compar inform provid organis explain action achiev current perform level show perform object target legal requir nation sector environment target explain data acquir process reproduc degre fulfil target object earlier environment statement give full pictur organis environment perform comment target achiev comment data measur carri environment permit limit valu fulfil requir point quot factor environment perform includ perform legal provis respect signific environment impact quot intent organis report data environment perform relat signific environment impact regul perform legal level report organis includ inform relat environment perform statement report data refer point organis includ inform legal limit show complianc achiev inform organis provid includ detail invest improv environment perform support local environment group action promot dialogu interest parti organis report exist safeti plan good idea product inform procur polici import decis invest precautionari action environment protect activ prevent measur complaint public commun concern research develop incid breach budget requir point quot accredit number environment verifi date valid quot intent provid inform verifi environment statement formalis statement explain verifi valid statement criteria environment perform report environment perform indic help increas clariti transpar compar inform provid organis select indic import fulfil requir annex iii commiss develop guidanc select environment perform indic due inform specif target group organis publish inform specif design individu interest parti find idea concern group interest parti annex iii interest parti inform local commun specif interest except environment health aspect substanc produc emit extern risk organis prevent deal inform natur number complaint complain treat settlement complaint inform complianc permit emiss measur prevent recurr custom relat organis supplier custom long term custom influenti target group express specif environment demand supplier procur polici relat product process servic manag specif inform custom interest environment improv desir fix close mutual contact cooper employe organis regard employe import user group environment statement relev organis present environment report discuss work council specif interest expect issu relationship environment situat work condit includ accid incid dealt plan possibl intern train environment field implement environment manag system financi institut investor grow group investor bank insur compani show interest environment strategi perform organis specif interest expect environment strategi perform organis corpor level relationship environment financi inform complianc behaviour organis qualiti environment manag soil pollut presenc high risk substanc asbesto build environment risk relat product process product servic social parti consum organis environment ngo interest environment polici perform organis relat process product servic topic issu polit realm media recycl effort product electron industri elimin toxic substanc paint glue sector origin wood timber furnitur industri organis realis wise clarifi posit effort result issu develop environment perform time individu locat corpor level clear context comparison made legal requir technolog perform compar organis inform concret target object shorter longer term regard emiss indirect environment impact raw materi product servic end life product transport precautionari principl adopt make environment decis offici journal annex ii guidanc employe particip framework ema refer annex annex regul ec provid introduct guidanc employe particip framework ema base articl regul ec state quot object ema promot continu improv environment perform organis activ involv employe organis initi advanc train make activ particip task refer request employe repres involv quot annex regul ec state quot organis identifi train requir personnel work creat signific impact environ receiv train establish annd maintain procedur make employe member relev function level awar import conform environment polici procedur requir environment manag system signific environment impact actual potenti work activ environment benefit improv person perform role respons achiev conform environment polici procedur requir environment manag system includ emerg prepared respons requir potenti consequ departur oper procedur personnel perform task signific environment impact compet basi educ train experi annex quot quot addit requir annex section employe involv process aim continu improv organis environment perform form particip suggest book system project base group work environment committe purpos organis note commiss guidanc practic field request employe repres involv annex quot involv environment work chanc opportun work effect prerequisit success activ involv employe process continu improv organis environment perform burden guidanc emphasis opposit guidanc show wai mean activ involv employe make work effect put burden manag employe assur good implement ema work environment issu continu activ involv particip manag employe organis happen organis involv work manag system aliv fresh experi shown manag system activ involv tend bureaucrat function import make employe environment work threat opportun thing improv work condit creat pride work environment good organis research audit ema organis experi issu chang organis work gener shown employe continu activ involv repres take activ part work outcom experi shown fatigu occur period work system ema en iso avoid activ involv employe provis gener organis acknowledg activ employe involv drive forc prerequisit continu success environment improv kei resourc improv environment perform organis acknowledg activ involv employe activ manner method anchor environment manag audit system organis success organis acknowledg term quot employe particip quot includ particip inform individu employe repres nation system employe particip scheme level mean introduc activ employe involv evid verifi evid minut meet union work council organis repres employe meet organis avail educ train inform facil employe make suggest suggest book system avail environment committe meet manag worker repres environment perform creation environment team work group project base group regular inform employe exist repres contact verifi employe repres activ involv inform particip environment offic manag repres employe repres organis acknowledg commit respons activ support side manag prerequisit success process context necess feedback manag employe stress educ train organis acknowledg continu staff inform train environment issu basic inform train employe train manag essenti part manag employe directli involv environment manag organis particip joint work group extens upgrad qualif upgrad consist limit ema environment polici practic commun level involv organis acknowledg employe particip import level stage dai environment manag work organis involv employe activ formul environment polici organis initi environment review analysi state art collect verifi inform establish implement environment manag audit system improv environment perform environment committe gather inform ensur particip environment offic manag repres employe repres joint work group environment action programm environment audit elabor environment statement employe suggest reward system organis exist simpl wai employe make suggest improv environ instal suggest box action employe lead improv econom environment perform organis employe reward financi type reward system annex iii guidanc identif environment aspect assess signific refer annex annex regul ec provid object guidanc purpos document give guidanc identif signific environment aspect aris activ product servic organis appli ema manag control influenc annex vi ema signific environment aspect centr attent organis environment manag system evalu improv environment perform set object target ongo review process signific environment aspect impact relev environment statement annex iii relationship environment aspect signific environment aspect signific environment impact principl ema environment aspect articl regul ec organis oper result environment impact articl environment aspect organis rise signific environment impact aspect consid signific incorpor environment manag system step step procedur identifi signific environment aspect gt tabl gt gt pic file quot en tif quot gt identifi direct environment aspect direct environment aspect activ product servic organis direct manag control organis direct aspect oper industri organis focu indirect environment aspect activ product servic box talk employe walk site neighbourhood talk stakehold review document safeti data sheet licenc legisl substant law technic requir mandatori monitor pollut eco label criteria check inform chamber commerc talk ema compani materi flow exist perform indictor part infrastructur organis pipelin power line rail track box purchas polici emiss water air wast resourc energi local issu land contamin histor issu transport indirect environment aspect influenc annex vi annex vi place indirect environment aspect equal foot direct environment aspect pursuant annex vi indirect environment aspect result interact organis parti reason degre influenc organis seek ema registr industri organis local author financi institut essenti environment aspect core busi inventori limit environment aspect organis site facil insuffici box talk contractor supplier servic compani landlord talk custom dispos product activ contractor eco label criteria check inform chamber commerc talk ema compani talk ngo stakehold inform suppli product servic box product issu contract transport market exist product financi product product rang tourism servic direct environment aspect control intern manag decis indirect environment aspect requir organis influenc contractor supplier custom user product servic gain environment benefit requir organis creativ influenc basi annex vi manag indirect environment aspect includ limit product relat issu design develop packag transport wast recoveri dispos organis result lifecycl assess product result develop environment perform indic environment aspect suppli product process product effect forese misus inadmiss recoveri dispos product custom consum supplier inform addit custom educ dispos product durabl repar product compat exist product product seri replac part capit invest grant loan insur servic organis admiss polici insur premium preferenti treatment quot green quot compani ema organis invest polici green invest assess procedur environment risk reduct loan polici preferenti treatment quot green quot compani ema organis product rang green fund market introduct exist product market give rise environment aspect respect organis exist infrastructur recycl handl hazard wast transport handl problemat substanc treatment wast water case emerg technolog educ standard awar environment issu market choic composit servic transport cater trade organis environment manag servic provid accommod servic hotel confer centr transfer haul servic environment friendli mode transport effici organis transport technolog standard fuel consumpt vehicl product rang green purchas polici reusabl compost dish wast manag cater servic administr plan decis organis aspect aris execut plan decis futur result experiment game computeris model experi gain implement similar project product rang composit relev organis sell distribut product suppli parti develop quot green quot procur polici respect contractor product give prefer product sold product back scheme product bear commonli accept eco label product rang environment perform practic contractor subcontractor supplier organis inquir contractor supplier environment perform activ product analys safeti data sheet product line analys relev excerpt therefrom provid contractor train contractor supplier provid advic decreas environment hazard incorpor quot green claus quot contract box custom educ dispos product advic order decreas environment hazard quot green quot procur polici preferenti treatment quot green quot compani ema compani loan insur quot green quot invest product back scheme quot green quot claus contract carri signific assess order decid signific environment aspect identifi examin evalu environment aspect identifi signific incorpor environment manag system ongo review process identifi signific review account chang circumst assess signific environment aspect question organis defin individu set criteria regul ec criteria quot comprehens reproduc capabl independ check quot annex vi account commun legisl annex vi annex criteria organis decid signific environment aspect basic organis issu assess signific environment aspect potenti environment harm fragil local region global environ size number frequenc revers aspect impact exist requir relev environment legisl import stakehold employe organis issu criteria select question answer quot quot quot quot differenti order assess signific organis environment aspect step creat prioriti list action step classifi quot high quot quot medium quot quot low quot quot import quot import quot import quot undertak assess organis start shutdown condit forese emerg condit past present plan activ account sourc inform perform assess permit relev regul quantifi limit monitor pollut nation action plan local agenda monitor record scientif studi regulatori agenc custom supplier environment group trade craft associ industri associ chamber commerc scientif institut provid inform support assess box accumul pollut climat chang greenhous gase deplet ozon layer acidif water soil eutroph water nitrogen satur soil bio divers pressur area special conserv interest cut habitat introduct spread alien organ effect metal photochem oxid ground level ozon effect hazard chemic includ persist organ pollut inappropri land water resourc urban air pollut nois cyclic materi flow wast environment residu annex iv guidanc verifi verif small medium size enterpris sme small micro busi refer annex annex regul ec provid introduct perceiv problem sme difficulti implement manag system iso iso ema system bureaucrat time consum problem understand requir manag system provid physic financi resourc implement maintain difficulti tradit relianc control document mean demonstr manag system perform accord requir manag system defin standard regul mainten control system time consum contrari work practic small compani small compani characteris short report line multifunct staff job train abil adapt rapidli chang task verifi recognis strength weak organis conduct verif impos unnecessari burden small organis guidanc design appli small organis instanc appli micro busi verifi experi ascertain applic guidanc organis verifi relat resourc organis document purpos document manag system ensur organis consist carri oper accord wish manag written procedur emploi ensur oper perform consist irrespect oper document provid evid oper procedur carri correctli data monitor show legal complianc perform verif sme verifi rememb procedur document verbal procedur job train small organis task verifi find evid procedur work site procedur segreg type wast evid requir twofold oper understand wast segreg work practic level procedur proport size complex oper natur environment impact compet oper account decid adequaci procedur simpl flow chart pictogram notic matric effect document control essenc document control ensur document possess simplest form requir list document verif system work simpli peopl document procedur gt tabl gt verifi place verifi employe revis procedur data collect proof time verifi object evid system work excess amount paperwork small organis easier check effect procedur outcom exampl temperatur control verifi check written procedur control temperatur effect provid record complet show control effect limit verifi ensur understand employe respons process conform control requir shown record organis demonstr effect correct action recycl organis polici recycl paper demonstr facil place recycl bin employe knew effect polici recycl paper demonstr label packag paper report requir public statement ema interpret requir produc print glossi report requir intend ensur stakehold inform perform organis case small organis major audienc close proxim site organis choos respond provis photocopi inform similar ema provid unnecessari burden small compani audit review small busi find organis suffici independ carri audit function small organis micro busi order avoid necess emploi compani carri audit verifi accept altern audit local chamber craft trade organis sme similar organis partnership micro busi locat share resourc expertis perform audit combin audit manag review exercis save time resourc