NoC76/2 OfficialJournaloftheEuropeanCommunities 27.3.92
II
(PreparatoryActs)
COMMISSION
ProposalforaCouncilRegulation(EEC)allowingvoluntaryparticipationbycompaniesinthe
industrialsectorinaCommunityEco-auditscheme
(92/C76/02)
COM(91)459final
(SubmittedbytheCommissionon6March1992)
THECOUNCILOFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,andinparticularArticle130s
thereof,programmeontheenvironment(5),thatitwas
important,whileobservingtherespectivepowersofthe
CommunityandtheMemberStates,forCommunity
actiontoconcentrateoncertainpriorityareas,
particularlyimprovedaccesstoinformationonthe
environment ;whereastheEuropeanParliamentstressed,
initsopiniononthesameactionprogramme (6),that
accesstoinformationforallmustbemadepossiblebya
specificCommunityprogramme ;HavingregardtotheproposalfromtheCommission ,
HavingregardtotheopinionoftheEuropean
Parliament ,WhereastheCounciladoptedDirective90/313/EECof
7June1990onthefreedomofaccesstoinformationon
theenvironment (7);
HavingregardtotheopinionoftheEconomicand
SocialCommittee ,Whereascompanies,inparticularindustrialcompanies,
arefacedwithconstantlygrowing,far-reachingand
complextasksandresponsibilities relatedtothe
assessment,control,preventionorreductionofthe
environmental impactoftheiractivities;WhereastheobjectivesoftheCommunity'senvironment
policy,assetoutintheTreatyanddetailedinthe
EuropeanCommunity'sactionprogrammesonthe
environmentfor1973('),for1977(2),for1983(3)and
for1987(4),are,inparticular,toprevent,reduceandas
faraspossibleeliminatepollution,particularlyatsource,
andensuresoundmanagementofrawmaterial
resources,onthebasisofthepolluterpaysprinciple;Whereasthesetasksandresponsibilities callfor
companiestoestablisheffectiveenvironmentalprotection
systems;
Whereas,inparticular,thefourthCommunityaction
programmeontheenvironmenthighlightstheneedto
developamoreintegratedpolicyonpollutioncontrol;Whereastheapplicationofenvironmental protection
systemsbycompaniescannotbeseparatedfromtheneed
toensureappropriateparticipationbyworkersinthe
establishmentandimplementation ofsuchsystemsand
fromtheneedtopromotegreaterprotectionofthe
safetyandhealthofworkers; WhereastheCouncildeclared,initsresolutionof
19October1987concerningthefourthaction
(')OJNoC112,20.12.1973,p.1.
OOJNoC139,13.6.1977,p.1.
C)OJNoC46,17.2.1983,p.1.
(')OJNoC70,18.3.1987,p.3.OOJNoC328,7.12.1987,p.1.
(')OJNoC156,15.6.1987,p.138
(')OJNoL158,23.6.1990,p.56.

27.3.92 OfficialJournaloftheEuropeanCommunities NoC76/3
auditorsandproceduresforpreventinganydistortionof
thevalidationactivitieswithintheframeworkofthis
Regulation;
WhereasthisRegulationcouldneedrevision,particularly
ofitsscope,inthelightoftheexperiencegainedinthe
firstyearsofitsimplementation ;whereas,therefore,an
effectiveprocedureisnecessaryforsuchrevision,
HASADOPTEDTHISREGULATION :Whereastheuseofenvironmental auditingtechniques,
withintheframeworkofsuchenvironmental protection
systems,isparticularlyimportantforthesystematic,
regularandobjectiveevaluationofenvironmental
performances andfacilitatesimprovementofsuch
performances ;
Whereastheestablishmentofenvironmental protection
systemsandtheuseofenvironmental auditinginthis
contextaremoreadvancedintheindustrialsector;
Whereasthepublicisshowinggrowinginterestininfor­
mationabouttheenvironmental performances of
companies;
Whereasenvironmental auditing,implementedwithinan
appropriateframework,canprovidebothaneffective
tooltoimprovetheenvironmental performances of
companiesandasolidbasisforcompanypolicyoninfor­
mationfor,andcollaborationwith,thepublic;
WhereastheintroductionofaflexibleCommunity
schemefortheevaluationandimprovementofthe
environmental performanceofcertainactivitieswould
alsostimulatefurtherdevelopments inareassuchasstan­
dardizationandcertificationofinternalenvironmental
management systems;
Whereasitisthereforenecessaryandappropriateto
encouragecompaniestointroduceenvironmental
protectionsystemsincludingauditprogrammesandto
promotesystematic,soundinformationforthepublicon
companies'environmental policy,programmes ,
managementandperformanceand,inparticular,onthe
linkbetweenhealthandtheenvironment ;
Whereasthebestmeansofachievingthisendisto
establishaCommunityschemeallowingvoluntary
participationbycompanies;
Whereastheaimsofsuchaschemeshouldbeto
promotetheintroductionofeffectiveprotectionsystems,
inthelightofinitialcomprehensive anddetailed
environmental reviews,tolaydowntheessential
requirementsforenvironmental auditing,withinthe
frameworkofsuchprotectionsystems,andtoinformthe
publiconthebasis,inparticular,oftheauditfindings,
abouttheenvironmental performancesofcompanies;
Whereasitisnecessarytoprovideforindependentvali­
dation,byaccreditedenvironmental auditors,ofthe
environmental statementsforthepublic,inorderto
guaranteethereliabilityandrepresentativeness ofsuch
information ;
Whereasitisnecessarytoestablishtheconditionsand
proceduresfortheaccreditation ofenvironmentalArticle1
TheEco-auditschemeanditsobjectives
1.ACommunityschemeallowingvoluntarypartici­
pationbyindustrialcompanies,hereinafterreferredtoas
the'Eco-auditscheme',isherebyestablishedforthe
evaluationandimprovement oftheenvironmental
performanceofindustrialactivitiesandtheprovisionof
therelevantinformationtothepublic.
2.TheobjectiveoftheEco-auditschemeshallbeto
promoteimprovements intheenvironmental
performanceofindustrialactivitiesby:
(a)theestablishmentandimplementation ofenviron­
mentalprotectionsystemsbycompanies;
(b)thesystematic,objectiveandperiodicevaluationof
theenvironmentalperformanceofsuchsystems;
(c)theprovisionofinformationonenvironmental
performancetothepublic.
Article2
Definitions
ForthepurposesofthisRegulation :
(a)'environmental review'meansaninitialcompre­
hensiveanalysisoftheenvironmental issues,impact
andperformancerelatedtoactivitiesatasite,
includinginparticulartheaspectsreferredtoin
AnnexI;
(b)'environmental protectionsystem'meansacoor­
dinatedsetofmeasuresofvariouskindsaimedat
protectingtheenvironment ;
(c)'environmental policy'meansastatementofa
company'soverallaimsandprinciplesofactionwith
respecttotheenvironment ;
(d)'environmental management'meanstheaspectsof
theoverallmanagementfunctionthatdetermineand
implementtheenvironmentalpolicy;

27.3.92 NoC76/4 OfficialJournaloftheEuropeanCommunities
(e)'environmental managementsystem'meansthe
organizational structure,responsibilities ,practices,
procedures,processesandresourcesfor
implementingenvironmentalmanagement ;(m)'accreditedenvironmental auditor'meansanyperson
ororganizationwhohasobtainedaccreditation ,in
linewiththeconditionsandproceduresreferredto
inArticle7;
(n)'competentbodies'meansthebodiesdesignatedby
MemberStates,inlinewithArticle10,toperform
thetasksmentionedinthisRegulation .
Article3
ParticipationintheEco-auditscheme,commitmentsby
companiesparticipating,participationprocedure
1.Companiesoperatinganyindustrialactivitymay
participateintheEco-auditschemeatanyofthesites
wheresuchactivitiesareperformedbyundertakingto
complywithalltherulesandconditionsandtoobserve
alltheproceduressetoutinthisRegulationateachsite
involved,andinparticular :
—toestablishandimplement,inthelightoftheresults
ofaninitialenvironmental review,inlinewiththe
criteriainAnnexIandensuringappropriatepartici­
pationbyworkersandtheirrepresentatives ,an
environmental protectionsystemapplicabletoall
activitiesatthesite,
—tocarryout,orhavecarriedout,incompliancewith
thecriteriainAnnexI,environmental auditsatthe
sitesconcerned,
—toexamine,atthehighestmanagementlevel,allthe
findingsoftheauditand,inthelightthereofand
withintheframework oftheirenvironmental
programme ,setobjectivesandmeasuresaimedat
continuousimprovement oftheirenvironmental
performance ,
—toprepareanenvironmental statementspecificto
eachsiteauditedwiththesamefrequencyasthe
environmental audit,
—tohavetheenvironmental statementvalidatedby
accreditedenvironmental auditorstoconfirmthatthe
dataandinformationcontainedthereinarereliable
andthatallthesignificantenvironmental issuesof
relevancetothesitearecoveredinsufficientdetail,
—tosubmittheenvironmental statementsvalidatedby
accreditedenvironmental auditorstothecompetent
bodyandkeepthematthedisposalofthepublic.
2.Companieswhichdecidetoparticipateinthe
Eco-auditschemeforagivensiteshall,afterhaving
carriedoutaninitialenvironmental reviewofthesite,
establishedanenvironmental protectionsystem,and
preparedanenvironmental statement,submitthefirst
environmental statementvalidatedbyanenvironmental
auditor,includingtheinformationreferredtoinAnnex
IV,tothecompetentbodyreferredtoinArticle10.(f)'environmental objectives'meansthedetailedgoals,
intermsofenvironmental performance ,whicha
companysetsitself;
(g)'environmentalprogramme'meansadescriptionof
thecompany'sspecificobjectivesandactivitiesto
ensuregreaterprotectionoftheenvironmentata
givensite,includingadescriptionofthemeasures
takentoachievesuchobjectivesandthedeadlinesset
forimplementation ofsuchmeasures;
(h)'environmental audit'meansamanagementtool
comprisingasystematic,documented,periodicand
objectiveevaluationoftheperformanceofthe
organization ,managementsystemandequipment
designedtoprotecttheenvironmentwiththeaimof:
(i)facilitatingmanagementcontrolofenviron­
mentalpractices;
(ii)assessingcompliancewithcompanypolicies,
includingobservanceoftheexistingregulatory
requirements .
Environmental auditincludesdetermination ofthe
factualdatanecessarytoevaluateperformance ;
(i)'environmental statement'meansastatement
preparedbythecompanyinlinewiththe
requirementsofthisRegulationand,inparticular,of
Article5;
(j)'industrialactivity'meansanyactivitylistedunder
sectionsCandDoftheclassificationofeconomic
activitiesintheEuropeanCommunity (NACErev.
1),asestablishedbyCouncilRegulation(EEC)No
3037/90('),withtheadditionofelectricity,gas,
steamandhotwaterproduction ,andtherecycling,
treatment,destructionordisposalofsolidorliquid
waste;
(k)'company'meansanyorganizationwhichhasdirect
operationalcontroloveractivitiesatagivensite;
(1)'site'meansalllandonwhichtheindustrialactivities
underthecontrolofacompanyatagivenlocation
arecarriedout,includinganyconnectedorasso­
ciatedstorageofrawmaterials,by-products ,inter­
mediateproducts,end-productsandwastematerial,
andanyequipmentandinfrastructureinvolvedinthe
activities,whetherornotfixed;
(')OJNoL293,24.10.1990,p.1.

27.3.92 OfficialJournaloftheEuropeanCommunities NoC76/5
3.ThecommitmentsdefinedinthisArticleshallapply
withoutprejudicetotheactiondecideduponbythe
MemberStateswithintheframeworkofpoint(a)of
Article12(1).Article6
Organizationofauditingandvalidationactivities
1.Theenvironmental auditofasitemaybe
conductedeitherbythecompany'sauditors,ifthe
companyhassetupitsownappropriatesystem,for
examplewithintheframeworkoftheEN29000
standard,orbyexternalauditorsaccreditedforthis
purposebyabodyrecognizedbytheMemberState.In
bothcasestheauditshallbeperformedinlinewiththe
criteriasetoutinAnnexIand,inparticular,taking
accountoftheISO10011standardsonauditors'qualifi­
cations(part2)andonauditprocedures(part1).Article4
Standardization ofenvironmental management systems
TheCommissionshallrequesttheappropriateEuropean
standardization bodiestodevelopandadoptstandards
forenvironmental managementsystemsbasedonthe
criteriainAnnexI,takingintoaccounttheobjectives,
principlesandprovisionsofthisRegulation .
2.TheEnvironmental statementsshallbevalidatedby
accreditedenvironmental auditors,inlinewiththe
criteriasetoutinAnnexII. Article5
Environmental statement
1.Anenvironmental statementshallbepreparedfor
eachsiteparticipatingintheEco-auditscheme,under
thecontrolofcompanymanagementandonthebasis,in
particular,ofeachenvironmentalauditor,forthefirst
statement,oftheinitialenvironmental review.Itshallbe
writtenspecificallyforthepublicinaconcise,
non-technical form.Accreditedenvironmental auditorsshallnotdivulge,
withoutauthorizationfromthecompanymanagement ,
anyinformationordataobtainedinthecourseoftheir
validationactivities .
3.TheCommission shallrequesttheEuropean
OrganizationforTestingandCertification (EOTC)to
establishtheconditionsandproceduresforcertification
ofcompliancewiththestandardsmentionedinArticle4,
basedonthecriteriasetoutinAnnexII,andtoensure
coordinationofthebodiesdesignatedbytheMember
StateswithintheframeworkofArticle7(1).2.Theenvironmental statementshallinclude,in
particular,thefollowingcontents:
—adescriptionofthecompany'sactivitiesatthesite
considered,
—adetailedassessmentofallthesignificantenviron­
mentalissuesofrelevancetotheactivitiesconcerned,
—asummaryofthefiguresonpollutantemissions,
wastegeneration,rawmaterial,energyandwater
consumptionandothersignificantenvironmental
aspects,asappropriate ,
—apresentationofthecompany'senvironmental
policy,programmeandspecificobjectivesforthesite
considered,
—anevaluationoftheenvironmental performanceof
theprotectionsystemimplementedatthesite
considered ,
—thedeadlinesetforsubmissionofthenextstatement .
Thestatementshallbevalidatedundertheconditionsset
outinAnnexII.Article7
Accreditation ofenvironmental auditors
I.MemberStatesshallensure,within12monthsof
theentryintoforceofthisRegulation,thataccreditation
systemsresponsibleforlayingdownandimplementing
appropriateconditionsandproceduresfortheaccredi­
tationofenvironmental auditorsandforsupervisingtheir
activitiesarefullyoperational .Tothisend,Member
Statesmayeitheruseexistingcertificationinstitutionsor
designateorsetupotherappropriatebodies.
Inestablishingtheabovementioned conditionsand
procedures,theaccreditation systemsintheMember
StatesshalltakeaccountofthecriteriasetoutinAnnex
II.MemberStatesshallinformtheCommission in
advanceofthemeasurestheyintendtoadoptonthis
subject.Thesemeasuresmustbeapprovedbythe
Commissionbeforetheycanbeadoptedbyanaccredi­
tationsystem.
MemberStatesshalladopttherulesandprocedures
necessarytoenabletheaccreditationsystemstoperform
theirrole.

NoC76/6 OfficialJournaloftheEuropeanCommunities 27.3.92
Article10
Competentbodies
MemberStatesshalldesignate,within12monthsofthe
entryintoforceofthisRegulation,thecompetentbodies
andshallinformtheCommissionthereofimmediately .MemberStatesshallinformtheCommissionwithout
delayofthemeasurestakenwithintheframeworkofthis
paragraph .
2.Thecompetentbodies,theindustrialconfederations
concerned,non-governmental environmental and
consumerorganizations andtradeunionsshallbe
entitledtoparticipateinsettingupanddirecting,inline
withtherulesandproceduresestablishedbytheMember
States,theaccreditationsystemsreferredtoinparagraph
1.TheCommission shallbeinformedoftheserulesand
procedureswithoutdelay.
3.Theaccreditation systemsshallcollaborate,in
particularinsupervisingtheactivitiesofaccredited
environmental auditors .TheCommission shalltake
appropriateactiontofacilitatesuchcollaboration .Article11
TheEco-auditlogo
1.ThelogoillustratedinAnnexIIImaybeusedin
relationtositesparticipatingintheEco-auditscheme.
Thelogoshallalwaysbeaccompaniedbyastatementof
whichsitesareparticipating .
Thelogomaybeused:
—onthecompany'senvironmental statements,
—onthecompany'sbrochures,reportsandinformation
documentation ,4.AuditorsaccreditedinoneMemberStatemay
performvalidationactivitiesinanyotherMemberState.
Article8
Listofaccreditedenvironmental auditors
Theaccreditation systemsshallestablish,updateand
revisealistofaccreditedenvironmental auditorsineach
MemberStateandshallcommunicate thislisttothe
Commission .—onthecompany'sheadedpaper,
—forthecompany'sadvertisements ,onconditionthat
suchadvertisements containnoreferencetospecific
productsorservices.
Thelogomaynotbeusedonproducts,product
packagesorforproductadvertisement .
Thelogoshallalwaysbeaccompaniedbyoneofthe
phrasesinAnnexIII,asappropriate .TheCommissionshallpublishanoverallCommunitylist
intheOfficialJournaloftheEuropeanCommunities .
Article9
ListofsitesparticipatingintheEco-auditscheme
1.Thebodiesdesignatedforthispurposebythe
MemberStatesshallestablishalistofsitesparticipating
intheEco-auditschemeandshallupdatethislist
regularly .
Ifacompanyfailstosubmitthevalidatedenvironmental
statementsforasitetothecompetentbodywithinthe
deadlineannounced,thesiteshallbedeletedfromthe
list.2.Theuseofthelogoshallbeforbiddeninthecase
ofsiteswhichfailtocomplywiththerequirementsofthe
Communityandnationalenvironmentalregulations .
MemberStatesshalltakethenecessarymeasuresto
empowerthecompetentbodiestosuperviseuseofthe
logoandshallinformtheCommissionofthesemeasures
immediately .
2.Thecompetentbodiesshallcommunicatethelists
andtheirupdatestotheCommissioneachyear.
EachyeartheCommissionshallpublishintheOfficial
JournaloftheEuropeanCommunitiesalistofallthesites
participatingintheEco-auditschemeintheCommunity .Article12
PromotionoftheEco-auditscheme
1.MemberStatesmaytakeactiontopromotethe
Eco-auditscheme,providedsuchactionisincompliance
withCommunitylaw,inparticularby:

27.3.92 OfficialJournaloftheEuropeanCommunities NoC76/7
Article13
Revision
FouryearsaftertheentryintoforceofthisRegulation,
theCommission shallreviewtheEco-auditschemeinthe
lightoftheexperiencegainedduringitsoperationand
shall,ifnecessary,proposetotheCounciltheappro­
priateamendments ,particularlytothescopeandnature
ofthescheme.
Withintheframeworkofthisrevision,theCouncilshall
adopttheamendmentsproposedbyaqualifiedmajority,
asprovidedforbythesecondparagraphofArticle130s
oftheTreaty.
Article14
Entryintoforce
ThisRegulationshallenterintoforceon1January1993.
Itshallapplywitheffectfrom1July1994.
ThisRegulationshallbebindinginitsentiretyand
directlyapplicableinallMemberStates.(a)inthecaseofsmallandmedium-sizedenterprises,
establishingorpromotingassistancemeasuresand,
possibly,structures,aimedatprovidingsuchfirms
withtheexpertiseandsupportneededinorderto
complywiththerules,conditionsandprocedures
definedbythisRegulationand,inparticular,toset
upenvironmentalprotectionsystems,conductaudits
andprepareandvalidatestatements;
(b)simplifyingand/orreducingthepracticalverification
andinspectionformalitiesundercertainconditions,
inparticularforsmallandmedium-sizedenterprises;
(c)advertisingandinformingthepublicoftheEco-audit
scheme.
MemberStatesshallinformtheCommissionimmediately
ofthemeasurestheytakewithintheframeworkofthis
Article.
2.TheCommission ,havingconsultedthetwosidesof
industry,shallpresentproposalstotheCouncilaimingat
greaterparticipationintheEco-auditschemebysmall
andmedium-sized enterprises,inparticularbyproviding
information ,trainingandtechnicalassistance.
ANNEXI
Issues,criteriaandrequirementsconcerningenvironmentalprotectionsystemsandenvironmental auditing
A.Environmental protectionsystemsmustbeestablishedtakingaccountoftheEN29000seriesof
standardsand,assoonastheyareadopted,ofanyspecificstandardssetinthefuturewithinthe
frameworkoftheprovisionsofArticle4.
Suchsystemswillinclude,inparticular,thefollowingelements,formallystatedinwriting:anenviron­
mentalpolicy,environmental objectives,anenvironmental programmeandanenvironmental
managementsystem,includinganauditprogramme .
Thecorresponding documentswillexplainhowtheenvironmental policyandtheenvironmental
managementsystemforthesiterelatetothepolicyandsystemsofthecompanyasawholeandwill
includeastatementoftheenvironmentalpolicyconductedbythecompany.
Theenvironmentalprotectionsystemwillincludetechnicalandorganizational measuresandprocedures
aimingatgeneratingtheinformationanddatanecessarytoevaluatetheenvironmentalperformanceof
activitiesatthesiteconsidered,withreferencetothecompany'senvironmental policies,objectivesand
programmes .

NoC76/8 OfficialJournaloftheEuropeanCommunities 27.3.92
B.Issuestobecovered
Thefollowingissueswillbecoveredwithintheframeworkofenvironmentalprotectionsystemsand
environmental auditing :
—assessment,controlandpreventionoftheimpactoftheactivityconcernedonthevarioussectorsof
theenvironment ,
—energymanagement ,savingsandchoice,
—rawmaterialsmanagment,savings,choiceandtransportation ;watermanagementandsavings,
—wasteavoidance,recycling,reuse,transportationanddisposal,
—selectionofproductionprocesses,
—productplanning(design,packaging,transportation ,useanddisposal),
—preventionandlimitationofaccidents,
—staffinformation ,trainingandparticipationonenvironmental issues,
—externalinformationandpublicparticipation ,includingdealingwithpubliccomplaints .
C.Environmental performancewillbeassessedbyreferencetotheCommunityandnationalstandards
applicabletothisfieldandtothebestavailablepollutionabatementtechnologies ,asdefinedwithinthe
frameworkofCommunitylegislation .
Asregardsenvironmentalmanagement ,thefollowing'goodmanagementpractices'willbetakenasthe
reference,whereappropriate,fortheprotectionsystemsandenvironmental auditingunderthe
Eco-auditscheme.
1.Managementshallprepareandregularlyreviewatthehighestlevelthecompany'senvironmental
policy,objectivesandprogrammes .Thesepolicies,objectivesandprogrammesshallbestatedin
writing.
2.Management ,incooperationwithstaffrepresentatives ,shallfosterasenseofresponsibilityforthe
environmentamongstemployeesatalllevels.
3.Managementshallassessinadvancetheenvironmentalimpactofallnewactivities,productsand
processes .
4.Managementshallassessandmonitortheimpactofcurrentactivitiesonthelocalenvironmentand
examineanysignificantimpactoftheseactivitiesontheenvironmentingeneral.
5.Managementshallensurethattheenvironmental impactofalltheactivitiesisreducedtothe
minimum .
6.Managementshallensurethatthearrangementsnecessarytoreducewastegenerationtothe
minimumandtoconserveresourcesareintroducedandapplied.
7.Managementshalltakethenecessarymeasurestopreventaccidentalemissionsofmaterialsor
energy.

27.3.92 OfficialJournaloftheEuropeanCommunities NoC76/9
8.Thecompanyshallestablishandapplyverificationprocedurestocheckcompliancewiththe
environmental policyand,wheretheseproceduresrequiremeasurementandtesting,toestablish
andupdaterecordsoftheresults.
9.Thecompanyshallestablishandupdatetheproceduresandactiontobepursuedintheeventof
detectionofnon-compliance withitsenvironmental policy,objectivesortargets.
10.Managementshallcooperatewiththepublicauthoritiestoestablishandupdatecontingency
procedurestominimizetheimpactofanyaccidentsthatneverthelessoccur.
11.Managementshallprovidethepublicwiththeinformationnecessarytounderstandthepotential
environmental impactofthecompany'sactivitiesandshallbepreparedtorespondpositivelyto
expressionsofpublicconcern.
12.Managementshallprovideappropriateadvicetocustomersonthepreventionofaccidentsand
pollutionduringthehandling,useanddisposaloftheproductsmadebythecompany.
13.Managementshallensurethatcontractorsworkingonthecompany'sbehalfapplyenvironmental
standardsequivalenttothecompany'sown.
D.TheissuesandrequirementsmentionedinsectionsBandCwillapplyinsofarastheyareunderthe
controlofthesitemanagement .
E.Environmental auditing
TheauditmethodandprocedurewillbeestablishedinthelightoftherelevantguidelinesintheISO
10011internationalstandardsandwithintheframeworkofthespecificprinciplesandrequirementsof
thisRegulation .
Inparticular :
Objectives
Thecompany'senvironmental auditingprogrammeswilldefine,inwriting,thespecificobjectivesof
auditingofthesiteconsidered .
Theobjectivesmustinclude,inparticular,assessingthemanagementsystemsinplace,determining
compliancewithCommunity,national,andlocalregulationsanddeterminingconformitywith
companypolicies.
Scope
Theoverallscopeoftheauditmustbeclearlydefinedandmustexplicitlyspecifythe:
—subjectareascovered,
—activitiesatthesite,
—environmentalperformancestandards,
—periodcoveredbytheaudit.
Organizationandresources
Environmental auditsmustbeperformedbyauditorswithappropriateknowledgeofthesectorsand
fieldsauditedandsufficienttrainingandproficiencyasanauditortoachievethestatedobjectives.The
resourcesandtimeallocatedtotheauditmustbecommensurate withthescopeandobjectivesofthe
audit.

27.3.92 NoC76/10 OfficialJournaloftheEuropeanCommunities
Thetopcompanymanagementshallsupporttheauditing.
Theauditorsshallbeindependentoftheactivitiestheyaudit.
Planningandpreparationforasiteaudit
Eachauditwillbeplannedandpreparedwiththeobjectives,inparticular,of:
—ensuringthatappropriateresourcesareallocated,
—ensuringthateachindividualinvolvedintheauditprocess(includingauditors,sitemanagement ,
staffrepresentatives andotherkeypersonnel)understandshisorherroleandresponsibilities .
Preparationwillincludefamiliarization withactivitiesonthesiteandwiththeenvironmentalprotection
systemestablishedthereandreviewofthefindingsandconclusionsofpreviousaudits.
On-siteauditactivities
On-siteactivitieswillincludediscussionswithsitepersonnel,inspectionofoperatingconditionsand
equipmentandreviewingofrecords,writtenproceduresandotherrelevantdocumentation ,withthe
objectiveofevaluatingenvironmentalperformanceatthesitebydeterminingwhetherthesitemeetsthe
applicablestandardsandwhetherthesystemsinplacetomanageenvironmental responsibilities are
effectiveandappropriate .
Thefollowingsteps,inparticular,willbeincludedintheauditprocess:
—understanding ofthemanagementsystems,
—assessingstrengthsandweaknessesofthemanagementsystems,
—gatheringrelevantevidence,
—evaluatingauditresults,
—preparingauditconclusions,
—reportingauditfindingsandconclusions .
Reportingauditfindingsandconclusions
Awrittenauditreportoftheappropriateformandcontentwillbepreparedbytheauditorstoensure
full,formalsubmissionofthefindingsandconclusionsoftheaudit.
Thefindingsandconclusionsoftheauditmustbeformallycommunicated tothetopcompany
management .
Thefundamentalobjetiveofawrittenauditreportis:
—todocumentthescopeoftheaudit,
—toprovidemanagementwithfactualinformationontheenvironmentalperformanceatthesiteand
withtheteam'sconclusionsonthisperformance ,
—todemonstratetheneedforandinitiatecorrectiveaction.

27.3.92 OfficialJournaloftheEuropeanCommunities NoC76/11
Auditfollow-up
Theauditprocesswillculminateinthepreparationandimplementation ofaplanofappropriate
correctiveaction.
Appropriatemechanismsmustbeinplaceandinoperationtoensurethattheauditresultsarefollowed
up.
Criteriaforestablishingappropriateauditfrequency
Theauditwillbeconductedatintervalsofbetweenoneandthreeyears.Thefrequencywillbeestab­
lishedbythetopcompanymanagement ,takingaccountofthepotentialoverallenvironmentalimpact
oftheactivitiesatthesite,depending,inparticular,onthefollowingelements:
—importanceandurgencyoftheproblemsdetected,
—scaleandcomplexityoftheactivities,
—volumeofemissions,
—historyofenvironmental problems.
ThenormalauditingfrequencyintheEco-auditschemewillbe:
—oneyearforactivitieswithahighenvironmental impact,
—twoyearsforactivitieswithamoderateenvironmental impact,
—threeyearsforactivitieswithalowenvironmental impact.
ANNEXII
Criteriaandrequirementsconcerningtheaccreditationofenvironmentalauditorsandtothefunctionofthe
auditor
A.Accreditation ofenvironmental auditors
EuropeanstandardEN45012mustbetakenintoaccount,asappropriate,insettingupand
implementingtheaccreditationproceduresandconditionsforenvironmentalauditors.
B.Thefunctionofaccreditedauditors
Validationwillbecarriedoutbyaccreditedenvironmentalauditorsinconformitywiththeprofessional
codesofpracticewhichwillbeestablishedandrevisedbytheCommission .
Thefunctionoftheauditoristocertify:
—compliancewithalltherequirementsofthisRegulation,particularlyconcerningtheenvironmental
review,theenvironmental auditprocessandtheenvironmental statements,
—thetechnicalvalidityoftheenvironmental revieworauditprocessandofanyothermethodand
procedureonwhichtheinformationanddatacontainedinthestatementarebased,
—thereliabilityofthedataandinformationinthestatementandwhetherthestatementadequately
coversallthesignificantenvironmental issuesofrelevancetothesite.

NoC76/12 OfficialJournaloftheEuropeanCommunities 27.3.92
Theauditorwillcarryoutalltheinvestigationsnecessarytoperformthefunctiondescribedaboveina
soundprofessionalmanner,usingappropriatemethodsandavoidingunnecessaryduplicationofthe
company'sactivitiesandmethods.
Theauditorwilloperateonthebasisofawrittenagreementwiththecompanywhichdefinesthescope
ofthework,enablestheauditortooperateinanindependentprofessionalmannerandcommitsthe
companytoprovidingthenecessarycooperation .
Theverificationwillinvolveexaminationofdocumentation ,avisittothesiteincluding,inparticular,
interviewswithpersonnel,preparationofareporttothecompanymanagementandsolutionofthe
issuesraisedbythereport.
Thedocumentation tobeexaminedinadvanceofthesitevisitwillincludebasicinformationaboutthe
siteandactivitiesthere,thedescriptionoftheenvironmental managementsysteminoperationatthe
site,detailsofthepreviousenvironmental revieworauditcarriedout,thereportonthatrevieworaudit
andthedraftenvironmental statement .
Thecompanywillalsoprovidetheauditorwiththenecessaryinformationonpreviousreviewsand
auditsanddetailsofanyinfringementsofthelegislationandofanycivilsuitsrelatingtoenvironmental
mattersinthepreviousfiveyears.
Theauditor'sreporttothecompanymanagementwillspecify:
1.casesofnon-compliance withtheprovisionsofthisRegulation ;
2.technicaldefectsintheenvironmental revieworauditmethodorinanyotherrelevantprocess;
3.pointsofdisagreementwiththerevieworauditreport;
4.pointsofdisagreementwiththedraftenvironmental statement,togetherwithdetailsofthe
amendmentsoradditionsthatshouldbemadetotheenvironmental statement .
Thefollowingcasescanarise:
(a)iftheprotectionsystem,theauditmethodandtheotherprocessesusedtoproducethestatement
appeartobeadequateandthestatementprovesaccurate,sufficientlydetailedandincompliance
withtherequirementsoftheEco-auditscheme,theauditorwillvalidatethestatementandcertify
thatitgivesatrueandfairaccountoftheenvironmental issuesofrelevancetoactivitiesatthesite;
(b)iftheprotectionsystem,theauditmethodandtheotherrelevantprocessesappearadequatebutthe
statementneedstoberevisedand/orcompleted,theauditorwilldiscussthechangesneededwith
thecompanymanagementandwillnotvalidatethestatementuntilthecompanyhasmadethe
appropriateamendmentsand/oradditionstothestatement;
(c)iftheprotectionsystem,theauditmethodand/ortheotherrelevantprocessesconsideredappear
inadequate,theauditorwillmakeappropriaterecommendations tothecompany'smanagementon
theimprovementsneededandwillnotvalidatethestatementuntiltheshortcomingsintheprocesses
havebeencorrected,theprocessesrepeatedasfarasnecessary,andthestatementrevised
accordingly .

27.3.92 OfficialJournaloftheEuropeanCommunities NoC76/13
ANNEXIII
TheEco-auditlogo
Eco-auditisaEuropeanCommunityschemefortheevaluationandimprovementoftheenvironmental
performanceatindustrialproductionsites.
Thelogoillustratedabovemustbeusedinconjunctionwithoneofthefollowingphrases,asappropriate :
—AllourproductionsitesintheECparticipateintheEco-auditscheme.
—Allourproductionsitesin(nameofCommunityMemberState)participateintheEco-auditscheme.
—ThefollowingproductionsitesofourcompanyparticipateintheEco-auditscheme.
ANNEXIV
Informationtobeprovidedtothecompetentbodiesatthetimeofsubmissionofthefirstenvironmental
statement :
1.Nameofcompany;
2.Nameandlocationofthesite;
3.Briefdescriptionofactivitiesatthesite:(refertoannexeddocumentsifnecessary);
4.Nameandaddressoftheaccreditedenvironmental auditorwhovalidatedthestatementannexed;
5.Deadlineforsubmissionofthenextvalidatedenvironmental statement .
Thefollowingdetailsmustbeannexedtothestatement:
(a)abriefdescriptionoftheenvironmentalprotectionsystem;
(b)adescriptionoftheauditingprogrammeestablishedforthesite;
(c)theinitialvalidatedenvironmental statement .