COMMISSION DECISION (EU) 2023/2463
of 3 November 2023
on the publication of the user’s guide setting out the steps needed to participate in the EU eco-management and audit scheme (EMAS) pursuant to Regulation (EC) No 1221/2009 of the European Parliament and of the Council
(notified under document C(2023) 720)
(Text with EEA relevance)
Article 1
Article 2
Article 3
ANNEX
EMAS USER GUIDE
INTRODUCTION
1.
What is EMAS?
2.
EMAS’s costs and benefits
Regulatory relief – some examples
Financial incentives – some examples
Policy supports measures – some examples.
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3.
EMAS support for SMEs
4. ‘
EMAS Easy’ method
5.
Synergies with other legislation and voluntary instruments
Figure 1
Integrative interaction of different standardised management systems (source: The Umweltbundesamt, UBA)
Figure 2
Advantages of EMAS over and above EN ISO 14001 (source: The Umweltbundesamt)
Figure 3
Other advantages of EMAS
6.
Recognition of other management systems and approaches to EMAS - Article 45 of the EMAS Regulation
7.
The eight steps to EMAS
Figure 4
The eight steps to EMAS
Figure 5
Timeline for the registration process
8.
Actors and institutions involved in implementing and maintaining EMAS
Step 1:
Plan and prepare
1.1.
Defining the scope of EMAS registration inside and outside the EU –
Annex II A.4.3 to the EMAS Regulation
1.2.
Entity to register in EMAS
– Article 2(21) and 2(22) of the EMAS Regulation
1.2.1.
Organisations operating on a single site or at a single location.
Figure 6
Three examples of operations concentrated on a single site.
1.2.2.
Organisation operating across different sites/locations.
Examples of sectors:
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a.
With the same or similar products or services
b.
With different products or services
1.2.3.
Organisation for which a specific site cannot be properly defined.
Examples of sectors:
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1.2.4.
Organisations managing different sites in a dispersed area.
Figure 7
Examples of organisations controlling different sites in dispersed area.
1.2.5.
Organisations controlling temporary shared spaces.
Figure 8
Examples of shared spaces
Examples of sectors:
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1.2.6.
Different organisations at a single location
Figure 9
Example of organisation located at shared site.
1.2.7.
Cluster concept – Article 37 of the EMAS Regulation
Example of a cluster: the Bavarian Ministry of the Environment subsidises the initial introduction of environmental management schemes, such as EMAS, including validation, certification, and external auditing. This subsidy is only available to organisations that take part in a project group (5-15 participants), organised by a project sponsor. Users thus save on consulting costs and benefit from networking and support from other participants. |
1.3.
Management commitment to the environmental management system –
Annex II A.5.1, 5.3, B.2
(32)
1.4.
Carrying out an environmental review –
Article 4(1a), Annex I, Annex II B.3 to the EMAS Regulation
(33)
1.4.1.
Determining the context of the organisation
– Annex I No.1, Annex II A.4.1 to the EMAS Regulation
Figure 10
Examples of internal and external factors that determine the context of the organisation.
1.4.2.
Identifying interested parties and their needs and expectations
– Annex I No 2, Annex II A. 4.2 to the EMAS Regulation
Figure 11
Examples of interested parties and possible expectations (source: the Umweltbundesamt).
1.4.3.
Identifying the applicable legal requirements and other compliance obligations relating to the environment
– Annex I No 3, Annex II A. 6.1.3 and B. 4 to the EMAS Regulation
1.4.4.
Identifying direct and indirect environmental aspects
- Annex I No 4, Annex II A.6.1.2 to the EMAS Regulation
Examples of direct environmental aspects:
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Examples of indirect aspects:
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1.4.5.
Sectoral Reference Documents
– Article 46(1) of the EMAS Regulation
Figure 12
Sectors for which sectoral reference documents are available.
Figure 13
One possible way to integrate SRDs.
Relevant step of the OECD Due Diligence Framework |
General elements of EMAS |
Forms part of Step 1 and Step 2 of the OECD Responsible Business Conduct Due Diligence Process |
Understand the context in which an enterprise operates, including the needs and expectations of its stakeholders and its legal requirements |
Step 1: Embed RBC in policies and management systems |
Ensure leadership and commitment of an enterprise’s top management, determining an environmental policy, organisational structures, and processes for environmental management. Ensure necessary resources, competencies, and adequate internal communication |
Step 2: Identify and assess adverse impacts in operations, supply chains and business relationships; |
Identify, assess, and internally communicate the environmental aspects and impacts and associated risks and opportunities |
Step 3: Cease, prevent or mitigate adverse impacts |
Establish environmental objectives. Plan and take action |
Step 4: Track implementation and results |
Track implementation by evaluation of environmental performance and compliance Achieve continual improvement |
Step 5: Communicate how impacts are addressed |
Ensure adequate external communication about the environmental management system and its outcomes |
Step 6: Provide for or cooperate in remediation when appropriate and Step 3: Cease, prevent or mitigate adverse impacts |
Address non-conformity and take corrective action |
Figure 14
Typical environmental aspects to be considered in a product life cycle (Source: EMAS Environmental Management System Guideline for operational practice, Chamber of Industry and Commerce in Bavaria)
Activity |
Environmental aspect |
Environmental impact |
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Traffic |
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Construction |
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Office services |
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Chemical industry |
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1.4.6.
Assessing the significance of environmental aspects
– Annex I No 5, Annex II No 6.1.2 to the EMAS Regulation
Assessing criteria |
Example |
Which outputs or activities of the organisation may negatively affect the environment? |
Waste: mixed municipal waste, packaging waste, hazardous waste |
Magnitude of aspects which may affect the environment |
Quantity of waste: high, medium, low |
Severity of aspects which may affect the environment |
Hazardousness of waste, toxicity of materials: high, medium, low |
Frequency of aspects which may affect the environment |
High, medium, low |
Public and employee awareness of aspects associated with the organisation |
Severe, some, no complaints |
Those of the organisation’s activities that are regulated by environmental legislation |
Waste law permit, monitoring obligations |
Figure 15
Example of an evaluation matrix with the ABC analysis (source: Environmental Statement of the German Federal Environmental Agency, 2020)
1.4.7.
Evaluate feedback from investigation of previous incidents
– Annex I, No 6 to the EMAS Regulation
1.4.8
Determination and documentation of opportunities and risks
– Annex I No 7, Annex II A. 6.1 to the EMAS Regulation
1.4.9.
Examining existing processes, practices, and procedures
– Annex I No 8 to the EMAS Regulation
Step 2:
Define environmental policy.
2.1.
Defining the environmental policy
– Annex II A.5.2 to the EMAS Regulation
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The questions below could help in formulating the topics to be covered by the environmental policy.
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Step 3:
Develop an environmental programme – Annex II A.6.2.1, B.5 to the EMAS Regulation
Figure 16
Interaction of environmental review, environmental policy, environmental objectives, and targets, planned measures and environmental programme (Source: EMAS Environmental Management System Guideline for operational practice, Chamber of Industry and Commerce in Bavaria)
Environmental objective (overall goal) |
Target (individual target) |
Measure |
Minimising the generation of hazardous waste |
Reduction in the use of organic solvents in the process by 20% within 3 years |
Reuse solvents as far as possible Recycle organic solvents |
Reduction in climate-damaging emissions |
Reduction of CO2 emissions in production by 20% within 3 years from baseline time X |
Conversion of gas-fired preheating of moulded parts to use waste heat from other production areas |
Improving energy efficiency |
Fuel used by the vehicle fleet to be reduced by 10% by deadline Y |
Replacement of a vehicle with an internal combustion engine in the fleet with an electrically powered vehicle, and use green electricity |
Step 4:
Set up and implement an environmental management system –
Article 4(1b), Annex II to the EMAS Regulation
4.1.
Set out resources, tasks, responsibility, and authority –
Annex II, A.5.1., A.5.3, A.7.1. to the EMAS Regulation
4.2.
Establish a procedure for determining compliance obligations and evaluation of compliance
– Annex II, A.6.1.3, B.4, and A.9.1.2. to the EMAS Regulation
Applicable environmental law |
Specific requirements for an organisation |
Compliance status / evidence |
Action required |
Waste Law (national law) |
Waste storage permit required |
Non-compliance The permit expired |
Applying for a new permit Implementing a procedure ensuring timely application for permits before they expire |
Waste Law (national law) |
Waste segregation must be carried out for at least 50% of waste |
Compliance Waste segregation reaches 60% of waste |
N/A |
Air Emission Law (national law) |
Emissions limits (NOx, SOx , particulates, etc.) |
Compliance Results of measurements below the limits |
N/A |
Air Emission Law (national law) |
Boiler approval |
Compliance Permit valid until 31/12/2023 |
N/A |
Noise Protection Law (national law) |
Noise limit on the northern border (inhabited area): 55 dB daytime 45 dB night-time |
Compliance Results of measurements below the permissible limit |
N/A |
Water Law (national law) |
Groundwater abstraction permit |
Compliance Permit valid for 3 more years |
N/A |
Greenhouse Gas Emissions Law (EU Regulation) |
Allocated greenhouse gas limits |
Compliance Annual emissions below the limit |
Opportunity: the sale of some emission rights is possible |
F-gases Law (EU Regulation) |
Preventing the escape of F-gases into the atmosphere |
Non-compliance Leak test failed |
Leak test schedule to be implemented |
Producer Responsibility Law (national law) |
Recycling of wastepaper packaging must be made for a minimum of 85% of packaging placed on the market |
Compliance Recycling of paper packaging placed on the market reached 86% in 2022 |
N/A |
Applicable requirements |
Specific requirements |
Compliance status / evidence |
Action required |
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Commitment on air quality improvement in city area signed by a company |
Fuel shift from coal to natural gas by end 2023 |
Non-compliance Task not completed, but technical documentation prepared, and financing ensured |
Inform interested parties about the delay. Continue according to the plan |
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Contract with the waste contractor (recycler) |
Wood waste – maximum permissible content of non-wooden elements 5 kg/Mg |
Compliance
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Paper/cardboard – maximum moisture 15% |
Compliance No claims from the contractor |
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Plastics – polyurethane waste segregated from other plastics |
Compliance
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Environmental programme set out by organisation in response to complaints from neighbours regarding noise and visual impact |
Heavy transport (lorries) not allowed to operate at night (22:00-06:00) |
Non-compliance due to temporary higher market demand, the heavy transport has been allowed when necessary |
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Planting trees to form a green barrier on the northern border of the site |
Compliance Planting trees completed |
Providing appropriate maintenance |
4.3
Employee engagement, competence, training, and awareness –
Annex II A7.2, B.6 to the EMAS Regulation
Figure 17
Flowchart of training courses within the environmental management system
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In some EMAS cluster projects in Germany, the personalised ‘environmental identity card’ made available in the EMAS easy toolbox has proven its worth in practice in many, mostly smaller, companies. This achieves a high level of commitment and awareness raising of each individual employee to EMAS. |
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4.4.
Establish a procedure for internal and external communication
–- Annex II A 7.4. to the EMAS Regulation
4.5.
Documentation and control of documents
–
Annex II, A.7.5 to the EMAS Regulation
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Examples of records are documents containing or describing:
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Figure 18
Procedure for handling documents within an environmental management system
Examples of procedures: |
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Under Article 26 of the EMAS Regulation, small organisations benefit from simplified documentation requirements: the verification or validation is thus tailored so that small organisations only have to document their procedures to a limited extent. The Bavarian EMAS Compass provides working materials, in German, to help with the preparation of an environmental handbook. |
4.6.
Operational planning and control
–
Annex II A.8.1 to the EMAS Regulation
4.7.
Emergency preparedness and response – Annex II A.8.2 to the EMAS Regulation
Figure 19
Managing emergency plans.
4.8.
Monitoring, measurement, and analysis of environmental performance
–
Annex II A.9.1 of EMAS Regulation
4.9.
Procedure for dealing with non-conformity and taking corrective action
–
Annex II, A.10.2 of EMAS Regulation
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Example of potential non-conformity Although the organisation has a procedural directive requiring lights to be turned off, that does not happen, resulting in unnecessary energy consumption. That would be a non-conformity. The root cause analysis (employee forgetfulness) and a specific preventive measure, such as the installation of motion detectors, serve to minimise the non-conformity and lead to an improvement (by saving energy). Other examples could be:
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Step 5:
Internal audit
–
Article 9, Annex III of the EMAS Regulation
5.1.
Put in place an internal environmental audit procedure.
5.1.1.
Audit frequency
5.1.2.
Activities within the scope of internal environmental auditing
5.1.3.
Reporting on conclusions of the environmental audit
5.2.
Management review
–
Annex II A.9.3 to the EMAS Regulation
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Examples of questions for top management The environmental representative could be involved in the management review process and be available to provide clarification for top management on the issues below.
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Step 6:
Create the environmental statement.
6.1
Prepare the environmental statement
— Annex IV to the EMAS Regulation
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For example, the environmental statement can be published on the organisation's website in order to show its interested parties what it is doing to protect the environment. For more information, read the case study Writing and disseminating the environmental statement. |
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6.1.1
Minimum requirements for the EMAS environmental statement
— Annex IV B to the EMAS Regulation
6.1.2.
Core environmental performance indicators
— Annex IV C to the EMAS Regulation
✓
Energy
✓
Emissions
✓
Water
✓
Material efficiency
✓
Waste
✓
Land use in relation to biodiversity
Figure 20
Example of the allocation of areas for the core indicators 'Land use with regard to biodiversity'.
Core indicator |
Annual input/output (A) |
Annual reference value of the organisation (B) |
Ratio A/B |
Energy |
Annual energy consumption in MWh or GJ |
Area in m2 Number of employees |
MWh/m2 and/or kWh/m2 |
Materials |
Annual paper consumption in tonnes |
Number of employees |
Tonnes/person and/or number of sheets/person/days |
Water |
Annual water consumption (m3) |
Number of employees |
m3/person and/or l/person |
Waste |
Annual waste volume in tonnes Annual volume of hazardous waste in kilograms |
Number of employees |
Tonnes of waste/person and/or kg/person kg hazardous waste/person |
Land use in relation to biodiversity |
Land consumption in m2 of built-up area (including sealed area) |
Number of employees |
m2 built-up area/person and/or m2 sealed area/person |
GHG emissions |
Annual GHG emissions in metric tons of CO2e (CO2e = CO2 equivalent) |
Number of employees (in terms of business trips, workplaces, work routes) Area in m2 |
Tonnes CO2e/person and/or kg CO2e/person Or m2 |
Core indicator |
Annual input/output (A) |
Annual reference value of the organisation (B) |
Ratio A/B |
Energy |
Annual energy consumption in MWh or GJ |
Total annual gross value added. (Million euro) (*) or Total annual physical output (tonnes) |
MWh/million euro or MWh/tonne of product |
Materials |
Annual mass flow of the different materials used, in tonnes |
Total annual gross value added. (Million euro) (*) or Total annual physical output (tonnes) |
For each of the different materials used: Material in tonnes/million euro or Material in tonnes/tonne product |
Water |
Annual consumption m3 |
Total annual gross value added. (Million euro) (*) or Total annual physical output (tonnes) |
m3/million euro or m3/tonne of product |
Waste |
Annual waste volume in tonnes Annual volume of hazardous waste in kilograms |
Total annual gross value added. (Million euro) (*) or Total annual physical output (tonnes) |
Tonnes of waste/million euro or Tonnes of waste/tonne product Tonnes of hazardous waste/million euro or Tonnes of hazardous waste/tonne product |
Land use in relation to biodiversity |
Land consumption in m2 of built-up area (including sealed area) |
Total annual gross value added. (Million euro) (*) 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 |
GHG emissions |
Annual emissions of GHG in tonnes of CO2e |
Total annual gross value added. (Million euro) (*) or Total annual physical output (tonnes) |
Tonnes of CO2 equivalent/million euro or Tonnes of CO2 equivalent/tonne of product |
6.1.3.
Other relevant environmental performance indicators
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Organisations may wish to use different indicators to represent the total annual inputs/outputs in different areas. For example, a service organisation may use ‘number of employees’ as the reference value (B) for its administrative subarea and a different one, e.g., ‘number of customers’, for the service provided itself. |
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6.1.4.
Local accountability
— Annex IV D to the EMAS Regulation
6.1.5.
Updating the environmental statement
— Article 8 of the EMAS Regulation
6.1.6.
Public access
— Annex IV E to the EMAS Regulation
Step 7:
External verification
—
Articles 18 and 19 of the EMAS Regulation
7.1.
Third-party verification
7.1.1.
Who is allowed to verify and validate EMAS
?
7.1.2.
Verification by the environmental verifier
— Article 18 of the EMAS Regulation
7.1.3.
Frequency of verifications —
Articles 6, 7 and 19 of the EMAS Regulation
First registration verification in accordance with Articles 4 and 5 of the EMAS Regulation |
Intermediary period between first registration and renewal in accordance with Article 6(2) of the EMAS Regulation |
Renewal registration (every 3 years after the first registration or every 4 years for SMEs where they have so requested) in accordance with Article 6(1) of the EMAS Regulation |
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a fully operational environmental management system in accordance with Annex II to the EMAS Regulation |
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a fully operational environmental management system in accordance with Annex II to the EMAS Regulation |
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internal audits carried out in accordance with Annex III covering:
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a fully operational planned audit programme, with at least one audit cycle completed in accordance with Annex III. |
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completed management review as referred to in Part A of Annex II |
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completed management review as referred to in Part A of Annex II |
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ongoing compliance with applicable legal requirements relating to the environment and continuous improvement of its environmental performance |
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environmental statement prepared in accordance with Annex IV and with sectoral reference documents taken into account, where available |
updated environmental statement in accordance with Annex IV and, where available, sectoral reference documents taken into account |
an environmental statement in accordance with Annex IV and sectoral reference documents taken into account, where available. |
7.2.
Sampling method
7.2.1.
Requirements for the application of a sampling procedure for the assessment of organisations with many sites
7.2.2.
Eligibility criteria for applying the sampling method.
7.2.3.
Requirements for the applicant organisation
7.2.4.
Criteria for exclusion of sites from the sampling procedure
7.2.5.
Guidelines for the use of a sampling procedure for the assessment of multi-site organisations
7.2.6.
Procedure for the application of the sampling method for multi-site organisations
7.2.7.
Selection and calculation of the sample
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Example of the sample calculation for a multi-site organisation For a company operating in the clothing retail sector with 504 locations:
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7.2.8.
Procedure in the case of deviations
7.2.9.
Documentation to be included in the environmental statement justifying the sample size and sampling procedure.
7.3.
Report of the environmental verifier
7.4.
Validation of the environmental statement
— Articles 6, 7 and 19 of the EMAS Regulation
Step 8:
Registration in the EMAS register
—
Articles 4, 5 and 6 of the EMAS Regulation
8.1.
The registration process
—
Articles 4, 5 and 6 of the EMAS Regulation
Situation |
Where does the registration take place? |
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Organisation with a location in the EU |
Competent body officially designated by the Member State in which the organisation is located. |
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Organisation with multiple sites in one Member State |
Competent body designated by the Member State. |
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Registration of organisations with multiple sites in several EU Member States (EU corporate registration) |
In the case of EU corporate registration, the location of the organisation's headquarters or management centre (in that order of preference) is decisive in terms of 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, in accordance with 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 on the basis of 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 responsible for 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 competent bodies, as established in Section 3.2 of the Guide on EU corporate, third-country, and global registration under Regulation (EC) No 1221/2009, must be followed. That competent body will then act as leading competent body. |
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Note: As far as registration is concerned, the relevant structures may differ in Member States. Normally, there is one competent body in each Member State; however, in some Member States different competent bodies are established at regional level. |
8.1.1.
Required documents for EMAS registration.
8.1.2.
Registration
8.1.3.
Duration of the registration process
8.1.4.
Suspension or deletion of an EMAS registration
Figure 21
EMAS main actors and governance system
8.1.5
Continuous improvement of environmental performance with EMAS
8.2
Use of the EMAS logo
—
Article 10 of the EMAS Regulation
Figure 22
EMAS logo
8.2.1.
Who can use the logo?
8.2.2
Who awards the logo?
Examples of correct logo use |
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8.2.3.
Limits to the use of the logo
Examples of how not to use the logo. |
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