commiss recommend juli guidanc implement regul ec european parliament council allow voluntari particip organis commun eco manag audit scheme ema select environment perform indic 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 ema regul ec call commiss promot consist applic ema consist enhanc provid guidanc produc environment statement refer articl regul ec organis environment verifi pursuant annex iii regul ec organis implement ema environment perform indic increas clariti transpar compar inform provid organis select environment perform indic organis understand improv environment manag perform guidanc ema environment statement contain annex recommend ec announc commiss develop guidanc select environment perform indic due select environment perform indic cost effect size type organis prioriti guidanc provid recommend accord opinion committe establish pursuant articl regul ec recommend purpos produc ema environment statement organis environment perform indic contain annex recommend address member state brussel juli commiss margot wallström member commiss oj oj annex guidanc select environment perform indic ema regul introduct annex iii ema regul particip organis encourag environment perform indic indic enhanc report environment perform convert raw data inform easili understood intend audienc environment perform indic summaris extens environment data limit number signific kei inform set assist organis quantifi report environment perform import function environment indic assist organis manag environment aspect impact organis rank agenc financi advisori firm increasingli interest environment perform creat environment inform expens time consum environment perform indic cost effect size type organis prioriti address primarili environment impact signific compani influenc oper manag activ product servic sensit reflect signific environment impact addit organis make optimum environment inform collect end indic fulfil dual purpos assist manag organis provid inform stakehold depend organis capabl resourc environment perform indic initi limit aspect consid relev initi scope gradual widen time indic measur unit provid guidanc public standard assist organis exist referenc literatur annex ii recommend basic principl environment indic system compar indic enabl comparison show environment perform balanc problemat bad prospect good area continu indic base criteria compar time section unit timeli indic updat frequent action clariti indic clear understand categori environment perform indic categori environment indic defin evalu report environment perform organis gt tabl gt oper perform indic opi concentr aspect organis oper includ activ product servic cover topic emiss product raw materi recycl fuel consumpt vehicl fleet energi usag oper perform indic subdivid input indic physic facil equip indic output indic concentr plan control monitor environment impact organis oper oper perform indic tool commun environment data environment report environment statement accord ema regul integr cost aspect repres basi environment cost manag manag perform indic mpi concentr effort manag provid infrastructur environment manag succe cover environment programm object target train incent scheme audit frequenc site inspect administr commun relat indic serv primarili intern control inform measur provid suffici inform give accur pictur organis environment perform environment condit indic eci give inform qualiti environ surround organis local region global state environ exampl includ water qualiti nearbi lake region air qualiti concentr greenhous gase concentr pollut soil wide rang focu attent organis manag environment aspect signific environment impact condit environment media air water land environment problem aris depend varieti influenc exampl emiss organis privat household transport data condit environment media measur record government institut data deriv specif environment indic system main environment problem connect environment polici goal public environment indic organis orient set prioriti determin indic object case organis main sourc environment problem impact airport surround respect nois impact direct effluent discharg local water qualiti case eci enabl measur environment impact organis categori environment indic wide accept organis combin indic order demonstr understand environment impact activ product servic eci take measur ensur manag environment aspect environment impact mpi result manag environment aspect improv environment perform oper opi recognis organis signific environment impact complex environment manag system import indic relat oper perform guidanc select environment perform indic environment aspect organis question organis main environment aspect impact improv achiev environment improv lead cost reduct select environment indic compli environment polici prioriti organis affect local region environment situat relat import local region environment polici issu environment problem domin current polit discuss extern requir interest parti affect organis figur flowchart decis process select environment perform indic gt pic file quot en tif quot gt addit organis select indic enhanc manag indic contribut manag organis ultim incorpor dai dai manag effect improv perform short indic enabl employe manag perform task organis section criteria detail annex iii ema regul assist organis select indic indic give accur apprais organis perform import organis correct assess environment perform indic repres environment perform accur provid balanc illustr environment aspect impact instanc organis reduc emiss air water result produc solid wast landfil organis report environment benefit financi implic cost dispos includ enabl manag estim cost benefit action exampl indic measur unit ema environment statement relat indic categori subcategori mention tabl section categori environment perform indic addit absolut valu environment impact measur unit address environment impact unit product servic turnov gross sale gross ad quot eco effici quot indic environment impact employe local environment media ecosystem relev environment condit indic eci case greenhous ga emiss state global environment relev eci primarili reflect environment impact regist organis impact organis unknown sourc mention commun stakehold gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt gt tabl gt exampl present environment perform indic diagram case benefici give inform past year trend year figur develop type hazard wast tonn year slag dross skim flue ga dust gt pic file quot en tif quot gt organis report manag indic train benefici part train dedic environment subject altern proport audit dedic environ organis estim cost environment manag figur proport train hour employe safeti environ qualiti gt pic file quot en tif quot gt case organis report perform relat condit environ benefici rel contribut organis environment impact organis report condit local river benefici estim contribut river condit order target effort effici indic understand unambigu reason credibl manag control import indic creat fals impress mislead intend audienc indic clear understand user correspond user inform requir indic coher concentr essenti data report purpos data aggreg normalis whilst succinct present import end result easili understood instanc report intern index hous recycl understand method gener index explain simpl term normalis data base year year year comparison reflect aspect environment perform import effect acquisit divest explain audienc understand absolut magnitud aspect report indic year year comparison aspect ensur easi follow develop environment perform organis import correct select indic begin report process demonstr requir year year comparison paramet report environment aspect impact chang difficult improv made instanc energi report year total consumpt year energi usag tonn product year year comparison made organis ensur continu time consid select indic avoid confus indic accompani absolut valu present tabl tabl tabl year year comparison rauberg gt tabl gt organis awar give accur pictur annual perform develop absolut annual averag varianc report averag year long term averag chosen baselin except peak year suitabl refer year occasion chang method environment aspect report instanc organis strive ensur comparison previou year made recalcul previou year data accord report method indic comparison sector nation region benchmark essenti requir comparison indic gener avoid comparison quot appl pear quot area energi consumpt question report primari secondari energi consumpt organis care appli quot common standard quot creat indic quot common standard quot set case research trade associ government organis local nation region govern organis ensur awar benchmark report aspect indic choos direct comparison benchmark avoid report benchmark produc organis choos relev sector tabl tabl comparison benchmark rauberg gt tabl gt indic comparison regulatori requir intern manag extern credibl organis demonstr perform relat regulatori requir regulatori requir exist aspect report organis includ requir tabl graphic represent perform figur graph comparison regulatori requir gt pic file quot en tif quot gt summari decid indic track environment aspect organis question data repres environment impact organis indic enabl quantif environment target data support manag process organis data understand complic explan data format usabl year year exist legal limit aspect incorpor data compar relev benchmark aspect answer organis give consider design environment indic indic regularli review ensur relev account inform develop major categori opi mpi eci subcategori correspond directli relev indic categori en iso quot environment manag environment perform evalu guidelin quot subcategori quot product support organis oper quot quot transport quot quot employe involv quot quot administr plan quot quot purchas invest quot quot health safeti quot specif ema employe relat indic treat caution measur depend case heavili capit labour mix emploi compani code bracket relat code entri european wast list annex ii select nation region global public environment indic anpa nation agenc protect environ quot manual attuazion del sistema comunitario di ecogestion ed audit manual implement european eco manag audit scheme ema quot cd rom sezion banca dati indicatori section databas environment indic roma internet www anpa ema associ environment manag bank save bank insur compani vfu german feder environ ministri quot time act environment manag financi institut survei recent develop includ principl guidelin hous eco balanc financi servic provid quot bonn internet www vfu de busi commun quot win integr quot london internet www bitc org uk busi commun quot measur progress quot london internet www bitc org uk forg group quot guidelin environment manag report financi servic sector quot internet www bba org uk german feder environ ministri feder environment agenc ed quot guid corpor environment indic quot bonn berlin internet www umweltbundesamt de german feder environment agenc quot leitfaden betrieblich umweltauswirkungen ihr erfassung und bewertung im rahmen de umweltmanag guidelin oper environment impact collect evalu framework environment manag quot berlin internet www umweltbundesamt de global report initi quot sustain report guidelin quot boston usa internet www globalreport org en iso quot environment manag environment perform evalu guidelin quot geneva internet www iso ch iso tr quot environment manag exampl environment perform evalu ep quot geneva internet www iso ch jasch rauberg quot leitfaden kennzahlen zur messung der betrieblichen umweltleistung guidelin indic measur oper environment perform quot edit austrian feder ministri environ youth famili affair vienna iöw wien public internet www ioew ioew index html rauberg quot erweitert betrieblich umweltcontrol extend oper environment control quot quot praxishandbuch umweltschutz manag quot edit han peter wruk horst ellringmann cologn deutscher wirtschaftsdienst internet www dvd verlag uk associ certifi charter account certifi account educ trust quot introduct environment report quot london internet www accaglob uk depart environ food rural affair quot environment report guidelin compani report wast quot london defra public internet www defra gov uk environ envrp index htm uk depart environ food rural affair quot environment report guidelin compani report water quot london defra public internet www defra gov uk environ envrp index htm uk depart environ food rural affair quot environment report gener guidelin quot london defra public internet www defra gov uk environ envrp index htm uk depart environ food rural affair quot guidelin compani report greenhous ga emiss quot london defra public internet www defra gov uk environ envrp index htm unit nation divis sustain develop quot environment manag account procedur principl quot unit nation public econom social affair seri internet www org esa sustdev estema htm vdi verein deutscher ingenieur ed quot betrieblich kennzahlen für da umweltmanag leitfaden zu aufbau einführung und nutzung oper indic environment manag guidelin setup introduct quot vdi richtlin nr duesseldorf internet www vdi de world busi council sustain develop quot measur eco effici guid report compani perform quot geneva internet www wbcsd org newscent report measuringe pdf