COMMISSION DECISION
of 4 March 2013
establishing the user’s guide setting out the steps needed to participate in EMAS, under Regulation (EC) No 1221/2009 of the European Parliament and of the Council on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS)
(notified under document C(2013) 1114)
(Text with EEA relevance)
(2013/131/EU)
Article 1
Article 2
ANNEX
User’s guide setting out the steps needed to participate in EMAS, under Regulation (EC) No 1221/2009 of the European Parliament and of the Council on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS)
I. INTRODUCTION
II. WHAT IS THE ECO-MANAGEMENT AND AUDIT SCHEME (EMAS)?
III. COSTS AND BENEFITS OF IMPLEMENTING EMAS
Benefits
Figure 1
Benefits of implementing EMAS (% all responses)
More efficiency savings
Fewer negative incidents
Better relations with stakeholders
More market opportunities
Regulatory relief
Costs and benefits
Organisation size(11) |
Potential annual efficiency savings (EUR) |
First year implementation costs(12) of EMAS (EUR) |
EMAS Annual costs(13) (EUR) |
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Micro |
3 000-10 000 |
22 500 |
10 000 |
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Small |
20 000-40 000 |
38 000 |
22 000 |
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Medium |
Up to 100 000 |
40 000 |
17 000 |
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Large |
Up to 400 000 |
67 000 |
39 000 |
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Data on ‘Potential annual efficiency savings’ are based on energy savings only. No data are available on resource efficiency savings. |
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IV. EMAS REGULATION
1.
General
1.1.
Scope
1.2.
Requirements
Figure 2
General schedule for EMAS implementation
EMAS |
Month 1 |
Month 2 |
Month 3 |
Month 4 |
Month 5 |
Month 6 |
Month 7 |
Month 8 |
Month 9 |
Month 10 |
Environmental review |
X |
X |
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Environmental management system |
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X |
X |
X |
X |
X |
X |
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General requirements |
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X |
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Environmental policy |
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X |
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Planning: Environmental Objectives and targets |
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X |
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Planning: Environmental programme |
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X |
X |
X |
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Implementation and operation: Resources, roles, responsibility and authority |
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X |
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Implementation and operation: Staff competence, training and awareness, including employee involvement |
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X |
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Implementation and operation: Communication (internal and external) |
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X |
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Implementation and operation: Documentation and control of documents |
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X |
X |
X |
X |
X |
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Implementation and operation: Operational control |
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X |
X |
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Implementation and operation: Emergency plans |
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X |
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Checking: Monitoring and measuring, evaluation of compliance, non-conformity, corrective and preventive action, control of records |
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X |
X |
X |
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Checking: Internal Audit |
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X |
X |
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Management review |
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X |
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EMAS environmental statement |
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X |
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Verification and Validation |
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X |
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Registration |
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X |
2.
How to implement EMAS
2.1.
Environmental review
Figure 3
Relation between activities, environmental aspects and environmental impacts
What is the procedure for carrying out an environmental review?
How should environmental aspects be identified?
Environmental aspects |
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Direct aspects |
Indirect aspects |
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Assessment of environmental aspects
Activity |
Environmental aspect |
Environmental impact |
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Transport |
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Construction |
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Office services |
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Chemical industry |
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Assessing criteria |
Example |
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Which outputs or activities of the organisation may negatively affect the environment? |
Waste: mixed municipal waste, waste packaging, hazardous waste |
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Magnitude of aspects which may impact the environment |
Quantity of waste: High, medium, low |
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Severity of aspects which may impact on the environment |
Hazardousness of waste, toxicity of materials: High, medium, low |
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Frequency of aspects which may impact the environment |
High, medium, low |
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Public and employee awareness for the aspects associated to the organisation |
Severe, some, no complaints |
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Organisation activities regulated by environmental legislation |
Waste law permit, monitoring obligations |
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How to check legal compliance
2.2.
Environmental management system
2.2.1.
General requirements
2.2.2.
Environmental policy
2.2.3.
Planning
2.2.3.1. Environmental objectives and targets
Figure 4
Relation between objectives, targets and actions
Environmental objective |
Minimise hazardous waste generation |
Target |
Reduce the use of organic solvents in the process by 20 % within three years |
Action |
Reusing solvents whenever possible Recycling organic solvents |
2.2.3.2. Environmental programme
2.2.4.
Implementation and operation
2.2.4.1. Resources, roles, responsibility and authority
Competence, training and awareness
Figure 5
Flow chart diagram on training within the environmental management system
2.2.4.2. Communication
2.2.4.3. Documentation and control of documents
Environmental management manual
Procedures
Work instructions
Managing documents
Figure 6
Process to manage documents within an environmental management system
2.2.4.4. Operational control
Figure 7
Operational control
2.2.4.5. Emergency preparedness and response
Figure 8
Emergency plans
2.2.5.
Checking
2.2.5.1. Monitoring and measurement
2.2.5.2. Evaluation of legal compliance
Applicable environmental legislation |
Specific requirement |
Status of the organisation |
Result |
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Waste law |
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Get an updated permit |
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Air emissions law |
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OK |
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Noise law |
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OK |
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Water treatment law |
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Correct the situation |
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GHG laws |
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OK. It is possible to sell some emission allowances |
2.2.5.3. Non-conformity, corrective and preventive actions
Corrective and preventive actions
2.2.5.4. Control of records
2.2.6.
Internal audit
General rules
Internal audit steps
Figure 9
Internal audit steps
2.2.6.1. Audit programme and audit frequency
2.2.6.2. Internal audit activities
2.2.6.3. Reporting audit findings and conclusions
2.2.7.
Management review
Content of management review
2.3.
EMAS environmental statement
2.3.1.
Minimum content for EMAS environmental statement
2.3.2.
Core indicators and other relevant existing environmental performance indicators
2.3.2.1. Core indicators
(i)
Figure A (input)
Energy efficiency
:
Material efficiency
:
Water
:
Waste
:
Biodiversity
:
Emissions
:
(ii)
Figure B (output)
2.3.2.2. Core indicators and related elements of flexibility – rationale
2.3.2.3. Other relevant environmental performance indicators
2.3.2.4. Local accountability
Core indicator |
Annual input/impact (A) |
Overall annual output organisation (B) |
Ratio A/B |
Energy efficiency |
Annual consumption MWh, GJ |
Number of employees (non-production sector) |
MWh/person and/or KWh/person |
Material efficiency |
Annual consumption of paper in tonnes |
Number of employees (non-production sector) |
Tonnes/person and/or Number of paper sheets/person/day |
Water |
Annual consumption m3 |
Number of employees (non-production sector) |
m3/person and/or l/person |
Waste |
Annual generation of waste in tonnes |
Number of employees (non-production sector) |
Tonnes of waste/person and/or Kg/person |
Annual generation of hazardous waste in kilograms |
Kg of hazardous waste/person |
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Biodiversity |
Use of land, m2 of built-up area (including sealed area) |
Number of employees (non-production sector) |
m2 of built-up area/person and/or m2 of sealed area/person |
GHG emissions |
Annual emissions of GHG in tonnes of CO2e (CO2e = CO2 equivalent) |
Number of employees (non-production sector) |
tonnes CO2e/person and/or Kg CO2e/person |
Core indicator |
Annual input/impact (A) |
Overall annual output organisation (B) |
Ratio A/B |
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Energy efficiency |
Annual consumption MWh, GJ |
Total annual gross value added (million euros)(20) or Total annual physical output (tonnes) |
MWh/million euro or MWh/tonne of product |
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Material efficiency |
Annual mass flow of the different materials used, in tonnes |
Total annual gross value added (million euros)(20) or Total annual physical output (tonnes) |
For each one of the different materials used: Material in tonnes/million euro or Material in tonnes/tonne product |
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Water |
Annual consumption m3 |
Total annual gross value added (million euros)(20) or Total annual physical output (tonnes) |
m3/million euro or m3/tonne of product |
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Waste |
Annual generation of waste in tonnes |
Total annual gross value added (million euros)(20) or Total annual physical output (tonnes) |
Tonnes of waste/million euro or Tonnes of waste/tonne product |
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Annual generation of hazardous waste in tonnes |
Tonnes of hazardous waste/million euro or Tonnes of hazardous waste/tonne product |
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Biodiversity |
Use of land, m2 of built-up area (including sealed area) |
Total annual gross value added (million euros)(20) or Total annual physical output (tonnes) |
m2 of built-up area and/or m2 of sealed area/million euro or m2 of built-up area and/or m2 of sealed area/tonne of product |
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GHG emissions |
Annual emissions of GHG in tonnes of CO2e |
Total annual gross value added (million euros)(20) or Total annual physical output (tonnes) |
Tonnes of CO2 equivalent/million euro or Tonnes of CO2 equivalent/tonne of product |
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2.4.
Verification and validation procedure
2.4.1.
Who is allowed to verify and validate EMAS?
2.4.2.
What are the tasks of environmental verifiers?
The first verification
2.5.
Registration procedure
2.5.1.
Which Competent Body does an organisation use?
Different situations |
Where to register |
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Organisation with one site in EU |
Competent Body officially designated by the Member State in which the organisation is located. |
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Organisation with multiple sites inside one Member State (Federal State or similar) |
Designated Competent Body by the Member State for this purpose. |
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Registration of organisations with multiple sites in several EU Member States (EU Corporate Registration) |
In case of EU Corporate Registration, the location of the headquarters or management centre (in that order of preference) of the organisation is decisive in determining the Leading Competent Body. |
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Registration of organisations with one or multiple sites in third countries (Third Country Registration) |
If a Member State decides to provide for Third Country Registration, according to Article 3(3) of the EMAS Regulation, registration in that specific Member State will, in practice, depend on the availability of accredited verifiers. The potential verifier should be accredited in the specific Member State that provides for third country registration, for that specific third country and for the specific economic sector(s) involved (determined based on NACE codes). |
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Registration of an organisation with multiple sites in Member States and in Third Countries (Global Registration) |
The Member State where the Competent Body in charge of this procedure will be located is established on the basis of conditions in the following order of preference:
Note: If more than one Member State is covered by the application, the coordination procedure between the involved Competent Bodies, as established in Section 3.2 (of the Guide on EU Corporate Registration, Third Country and Global Registration under Regulation (EC) No 1221/2009), must be followed. Then that Competent Body will act as Leading Competent Body under the EU Corporate aspects of the procedure. |
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2.5.2.
Documents and/or requirements for registration
2.5.3.
Conditions to be met prior to/during the EMAS registration process
2.5.4.
Suspension or deletion of organisations from the register
Figure 10
EMAS pillars. Registration procedure
2.6.
Substantial changes
Figure 11
Flow chart on dealing with substantial changes under EMAS
3.
Use of the EMAS Logo
What is the EMAS logo?
3.1.
How to use the EMAS Logo
Figure 12
EMAS logo
The use of the EMAS logo for promotional activities and marketing of the scheme
3.2.
How not to use the EMAS logo
No |
Example or situation |
Allowed |
1 |
Logo on a registered organisation’s letter, envelope, business card, corporate uniform, corporate PC, bag, EMAS flag and other similar use of the EMAS logo, for promotional purposes at corporate level. |
YES, together with registration number, since it promotes the EMAS registered organisation. |
2 |
Logo on a document’s header, submitted to authorities, incorporating validated data concerning the organisation’s performance. |
YES, together with registration number. |
3 |
Logo on a folder containing a report on a partially registered organisation. |
YES, together with registration number, but the logo must mention only the registered sites. |
4 |
Logo on a product with the message ‘ecological product’. |
NO, it might be confused with ecolabels for products. |
5 |
Logo in the (in-flight) magazine of a registered airline, along with some validated information. |
YES, together with registration number. |
6 |
Logo on an aeroplane, on a train, on a bus, on a corporate car or truck, or on a metro of an EMAS registered company. |
YES, together with registration number. |
7 |
Logo placed on a registered distribution company’s truck along with the company name, beside a validated statement saying ‘We have reduced the average diesel consumption of our truck fleet by 20 % to x litres per 100 km between 2009 and 2012’. |
YES, together with registration number. |
8 |
Logo stamped on a non-registered tourist accommodation photo, included in registered travel agency catalogue. |
NO, the use of the logo is confusing. It can only be applied to the travel agency. |
9 |
Logo stamped on a registered travel agency catalogue, containing validated information on sustainable tourism measures, implemented by the organisation. |
YES, together with registration number. |
10 |
Logo placed on an internal hand-out for employees, containing exclusively validated information on the operation of the environmental management system. |
YES, the logo does not need the registration number, since it is an internal communication for general awareness raising purposes. |
11 |
Logo on the newsletter or the cover of a brochure for customers and suppliers, content taken from the validated environmental statement. |
YES, together with the registration number, because it is a communication to the general public using concrete examples of a specific EMAS registered company, coming from that registered organisation. |
12 |
Logo within the annual environmental report of a holding that includes registered and non-registered sites, heading the chapter on the validated environmental statement in which the EMAS registered sites of the organisation are clearly identifiable. |
YES, together with registration number(s). If the registration is a corporate registration in which several sites reside under the same number, that number must be used. If all EMAS sites are registered individually, the registration numbers of the individual sites must be recognisable. |
13 |
Logo as an underlying graphic for a compilation of validated environmental data in a business report. |
YES, together with registration number. |
14 |
A general brochure of a governmental organisation addressing how EMAS registered organisations in general can best recycle or process their various fractions of waste. |
YES, without a registration number, since this brochure is for the purpose of raising awareness in general, it is not linked to a registration number. |
15 |
Logo beside validated environmental information on an organisation’s website. |
YES, together with registration number. |
16 |
Logo on exhibition stands of the registered organisation, promoting the registered organisation as such. |
YES, together with registration number. |
17 |
Logo on exhibition stands of a registered organisation but promoting EMAS as Environmental Management System in general. |
YES, the logo does not need registration number, since it is for promotional purposes. |
18 |
Logo in a newspaper, as an underlying graphic in a joint advertisement of two companies announcing their environmental cooperation along the supply chain (one is registered, the other is not). |
NO, it is confusing, as one of the organisations is not registered. |
19 |
Logo without a registration number used for promotional purposes by a non-registered organisation. |
YES, but only for EMAS promotion activities and not for the promotion of the organisation itself. |
20 |
Logo on tickets of a registered municipal transport organisation |
YES, the logo does not need registration number, if used to promote EMAS in general. If the logo on the tickets is promoting a specific EMAS registered organisation it would have to carry the registration number of that specific organisation. |