COMMISSION OF THE EUROPEAN COMMUNITIES 
C0M(93) 97 final 
Brussels, 16 March 1993 
Amended proposal for a 
çn^ll REGULATION (EEC) 
allowing voluntary participation by coapanles In tna 
Industrial aactor In a Conminlty Eco-Uanagenant and Audit Scnoao 
(presented by the Commission pursuant to Article 149(3) 
of the EEC-Treaty) 
- 1 -
Explanatory Memorandum 
In March 1992 the Commission put forward a proposal for a Council 
Regulation allowing voluntary participation by companies In the 
Industrial sector In a Community Eco-Audlt Scheme. 
The new Regulation would create a Community-wide Scheme to promote the 
introduction by companies in the industrial sector of environmental 
policies and objectives, the establishment of site specific 
environmental programmes and management systems and the provision of 
validated environmental statements to the public. 
At Its 300th Plenary Session on 21 and 22 October 1992. the Economic 
and Social Committee adopted the opinion of its Section for Protection 
of the Environment, Public Health and Consumer efforts, approving the 
alms and principles of the Commission's proposal. 
At Its Plenary Session on 19 January 1993 the European Parliament 
approved the proposal with a total of 75 amendements. The alms and 
principles of 51 amendments have been accepted by the Commission. The 
others are considered to be incompatible with the objectives or with 
the approach of the proposal, or to Involve major practical, technical 
or legal problems. 
The acceptable amendments help to reinforce or clarify soma aspects of 
the proposal» In particular to: 
better reflect the objectives and contents of the scheme In the 
terminology used (in particular the name of the Scheme); 
specify the relationships of this scheme with the standardization 
and certification in the field of environmental management systems 
and audit; 
introduce the requirement of an annual environmental statement; 
specify in more detail the information to be provided to the 
public; 
specify the criteria for the accreditation of environmental 
verifiers; 
introduce a Committee to assist the Commission in its tasks under 
this Regulation. 
The majority of the unacceptable amendments would, in effect, require 
substantial changes in the nature of the proposed Regulation. This is 
the case, in particular, of those amendments requiring the enlargement 
of the scope of this scheme beyond the industrial sector. 
- 2 -
radical technical or 
Some unacceptahle amendments Involve major P ^s £?ft'2! 
,egal problems. This: •••£,"«*•»*• applicable or the g 
derogations from regulatory requ. 
f.nancla. aids to companies. lncorpor«ted Into 
^5.11 »rch.t.ctur. o'^n'^nS pr.etlc.l constraints. 
various relevant legal, teenn follows „,th amendments 
accepted by the Con-lsston alongsi 
ORIGINAL TEXT AMENDED TEXT 
Proposal for a Council 
regulation (EEC) allowing 
voluntary participation toy 
companies in the industrial 
sector in a Community Eco-
Audit Scheme Proposal for a council 
regulation (EEC) allowing 
voluntary participation by 
companies in the industrial 
sector in a Community Eco-
Management and Audit Scheme 
(Consequently, in the 
following sections the words 
«Eco-audit scheme** are 
replaced toy **JBco-Manaaement 
flirt ftudlt scheme**: 
Art. 1(1); Art* 1(2) first 
subpara.; Art. 3, title and 
para 1; Art. 3(2); Art. 5(1); 
Art. 9, title and para 1; Art. 
9 (2) ; Art. 11, title and para 
1; Art. 12, title and para 1; 
Art. 12(1) (c); Art. 12 (2); 
Art. 13, para it Annex 1(C), 
second para and last parai 
Annex ifBli Annex TTfBWaî: 
Annex m. title and para it 
and. Annex TIT- first, second 
and third indent. (Réf. EP 
Amendment No* 1) 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European 
Economic Community, and in particular Article 130$ 
thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European 
Parliament, 
Having regard 10 the opinion of the Economic and 
Social Committee, 
1. Whereas the Treaty on 
European Union states, in 
Article 2, that the Community 
shall have among its tasks to 
promote sustainable growth and 
the Fifth Action Programme 
"Towards Sustainability" 
stresses the importance of 
such sustainable growth; 
(Réf. EP Amendment No. 3) 
OI1GINAJLTEXT AMJmDE&TEXT 
Whereas tike objectives of the Commuais environment 
polsy, as «et out in die Treaty and detailed ia the 
European Community** action programmes «a die 
environment for 1973 Q. **" W770. ** 19S30 *** 
for 1987 O» «««• » ï>arocular, to prevent, reduce and as 
tax as possible Himinau* pollution, particularly at source, 
and ensure sound management of caw material 
resources, on the basis of the polluter pays principle; Numbered as 2. (Ref. 
Amendment No. 2) EP 
Whereas, ia particular, die fourth Community action 
programme oa the environment htghughts die need to 
develop a more integrated policy on pollution control; Numbered as 3* (Ref, 
Amendment No. 2) EP 
4, Whereas in the Fifth 
Action Programme «Towards 
Sustainabilitv** the role and 
responsibilities of companies 
ere underXlftefl, ftQtll "fro 
reinforce XJ^.SSSDSiSB^MSâJfcg* 
protect the environment, 
throndhont the Community* 
(Ref. EP Amendment No. 4) 
Whereas die Council declared, ia its resolution of 
19 October 19*7 ronocramg die fourth action 
programme oa the euvuonmcnt Q, «bat A was 
important, while observing die tespective powers of the 
Communie/ and die Member States, for Community 
acdoa to concentrate oa Tfrre*n pontic/ areas, 
particularly improved arrfTf to infocmatioa oa die 
environment; whereas die European Parliament stressed, 
ia its opimoa oa die same actioa programme (*), dut 
access to information for att otust be made possible by a 
specific Community programme; Numbered as 5. (Ref. 
Amendment No. 2) EP 
Whereas the Council adopted Directive 90/313/EEC of 
7 June 1990 on the freedom of access to information on 
the environment O; Numbered as 6. (Ref. EP 
Amendment No. 2) 
ORIGINAL TCXT AMEHOEDTEKT 
7. Whereas IndustoLt-ln 
particular, has itg-ffl«n 
responsibility to manage, the 
environmental aspects of Its 
activities and it should 
therefore adopt a proactive 
approach in this field, in 
particular bv assessing the 
environmental and health 
effects of its activities and 
identifying ways to 
drastically reduce those 
effects in the short, medium 
and longer term as 
appropriate; (Ref- *& 
Amendment No. 5) 
Whereas companies, ia particular industrial companies, 
are faced with constantly growing, far-corning and 
complex tasks aad letpotwiwBdes «dated ta die 
•tsetsmeaw control, prcvauioa or reducdoa of the 
environmental impact of their activities; Numbered as 8. (Ref. 
Amendment No. 2) EP 
Whereas these tasks and responsibilities call for 
companies to establish effective environmental protection 
systems; Numbered as 9. (Ref. 
Amendment No. 2) EP 
Whereas the application of environmental protection 
systems by companies cannot be separated from the need 
to ensure appropriate participation by workers in the 
establishment and implementation of such systems and 
from the need to promote greater protection of the 
safetv and health of workers; 10. Whereas the application 
of environmental protection 
systems by companies cannot be 
separated from the need to 
ensure the widest involvement 
of the company's personnel in 
the establishment and 
implementation of such systems 
and from the need to promote 
greater protection of the 
safety and health of workers; 
(Ref. EP Amendment No. 6) 
Whereas the use of environmental auditing techniques, 
within ihe framework of such environmental protection 
systems, is particularly important for the systematic, 
regular and objective evaluation of environmental 
performances and facilitates improvement of such 
peifoimances; Numbered as 11. 
Amendment No. 2) (Ref. EP 
OMGINAI.TEXT AMENDED TEXT 
Whereas the establishment of cmnronmcatal protection 
systems and die use of environmental aodking ia this 
context are more advanced in the industrial sector; 12*. Whereas the establishment 
of environmental management 
systems and the use of 
environmental auditing in this 
context are already more 
advanced in the industrial 
sector which is therefore the 
immediate priority for tfrjs 
Regulation and whereas it is 
highly desirable to promote by 
pilot experiences similar 
practices also in non-
industrial activities, such as 
services, administration, 
transport etc: (Ref. EP 
Amendment No. 7) 
13. Whereas the diffusion of 
environmental management 
systems, including auditing 
techniques, must in particular 
sector in order to prevent or 
limit the growth of its impact 
on the environment, in 
particular as a possible 
consequence of the single 
market, and in public 
administrations, which should 
set an example, so that these 
sectors represent priorities 
for the future development of 
this scheme: (Ref. EP 
Amendment No. 8) 
Whereas the public is showing growing interest in infor­
mation about the environmental performances of 
companies; Numbered as 14. 
Amendment No. 2) (Ref. EP 
15. Whereas the provision of 
information to the public by 
companies is an essential 
element of good environmental 
management ; (Ref. EP 
Amendment No. 9) 
ORIGINAL TEXT AMENDE» TEXT 
Whereas camomucctal auditing, implemented vrithin an 
@ppxopna«e framciroek. can provide both aa «jsectm 
©ôoi to improve the environmental petfbossaaoes of 
companies and a solid basis for company policy on mfor-
snatioa tor, and couaborarioa with, die public; Numbered as 16. 
Amendment No. 2) (Ref. EP 
Whereas the introduction of a flenbie Community 
scheme for the evaluation and improvement of the 
earixoamental pcrCorminrr of certain activities would 
also sdmukte further developments ia areas such as staa-
dttdrratioo aad certification of internai environmental 
management systems; 17. Whereas a flexible 
Community scheme for the 
evaluation and improvement of 
environmental performance 
would also stimulate further 
developments in areas such as 
standardisation and £u£Q£e. 
certification of internal 
environmental management 
systems; (Ref. EP Amendment 
No. 11) 
is* *flrereflg gtanflflgfljgatiçn of environmental rairaçKarent 
Systems would heln industry to 
feear its own responsibility 
and facilitate comparisons of 
the environmental performance 
of different companies: (Ref. 
EP Amendment No. 12) 
Whereas it is therefore necessary and appropriate to 
encourage companies to introduce environmental 
protection systems tnchtdmg audit programmes and to 
promote systematic sound mfbrmation for die public on 
companies* environmental policy, programmes, 
management and performance and, in particular, on the 
link between health and the environment; Numbered as 19. 
Amendment No. 2) (Ref. EP 
Whereas the best means of achieving this end is to 
establish a Community scheme allowing voluntary 
participation by companies; 20. Whereas a means of 
achieving this end is to 
establish a Community scheme 
encouraging participation by 
companies; (Ref. EP Amendment 
No. 13) 
ORIGWALTEXT AMENDED TEXT 
Whereas the aims of such a scheme should be to 
promote die introduction of effective pcotecdon systems, 
in the light of initial comprehensive and detailed 
environmental reviews, to lay down the essential 
requirements for environmental auditing, within the 
framework of such protection systems, and to inform the 
public on the basis, in particular, of the audit findings, 
about the environmental performances of companies; 2JUL Whereas, fry establishing 
an environmental policy. 
environmental programmes and 
objectives and a management 
system, in accordance to the 
requirements of this schemeT a 
company will be in a better 
position to demonstrate its 
commitment to the environment, 
assess and reduce the impact 
of its activities on the 
environment, implement more 
effectively the environmental 
regulatory reguirements 
applicable, reduce 
environmental risks, 
communicate effectively in the 
field of the environment with 
the authorities and the local 
and general public, and 
improve company's image: 
(Ref. EP Amendment No. 14) 
22. Whereas, in order to 
achieve sustainable 
development, the "command and 
control" approach is no longer 
sufficient and should be 
gradually replaced bv an 
approach under which 
regulatory constraints and 
controls are complemented bv 
cooperation among companies, 
the authorities and the 
public, and participation and 
joint responsibility of the 
various actors concerned: 
(Ref. EP Amendment No. 15) 
Whereas it is necessary to provide for independent vali­
dation, by accredited environmental auditors, of the 
environmental statements (or the public, in order 10 
guarantee the reliability and representativeness of such 
information; Numbered as 23. 
Amendment No. 2) (Ref. EP 
Whereas it is necessary to establish the conditions and 
procedures for the accreditation of environmental 
auditois and procedures for preventing any distortion of 
the validation activities within the framework of this 
Regulation, Numbered as 24 . 
Amendment No. 2) (Ref. EP 
•fsjl "MÂLTEOT AMENDED TEXT 
'Wbszzm «his Regulation could need revision, particularly 
of m f cope» in the E*jbt of the experience gamed in the 
first years of its implementation; whereas, therefore, an 
effective procedure is necessary for such revision. 25. Whereas this Regulation 
could need revision, 
particularly in respect of tfre 
extension of its scope to non-
industrial activities, in the 
light of the experience gained 
in the first years of its 
implementation; whereas, 
therefore, an effective 
procedure is necessary for 
such revision; (Ref. EP 
Amendment No. 16) 
HAS ADOPTED THIS REGULATION: 
Article 1 
The Eco-ttudit scheme and it* objectives 
1. A Community scheme allowing voluntary partici­
pation by industrial companies, hereinafter referred to as 
the *Eco-audit scheme*» is hereby established for the 
craluatioa and improvement of die environmental 
performance of industrial activities and the provision of 
the relevant information to the public. The Eoo-Manaoement and Audit 
scheme and its objectives 
1. A Community scheme 
allowing voluntary 
participation by companies 
activities ,s hereinafter 
referred to as the «Eco-
Management and Audit scheme*, 
is established for the 
evaluation and improvement of 
environmental performance of 
industrial activities and the 
provision of the relevant 
information to the public. 
(Ref. EP Amendment No. 18) 
2. The objective of the Eco-audit scheme shall be to 
promote improvements m the environmental 
performance of industrial activities by: 
(a) the establishment and implementation of environ­
mental ^fotection systems by companies; 
It) 
ORIGINAL TEXT AMENDED TEXT 
(b) the systematic, objective and periodic evaluation of #D% 
the environmental performance of such systems; the systematic, objective 
and periodic evaluation 
of the performance of 
such systems, including 
assessment and record of 
relevant data such as, in 
particular, those on the 
natural resources and 
energy used, the releases 
of pollutants into the 
air, waters and soils, 
noise levels with the aim 
of reducing the 
environmental impact to a 
minimum. (Ref. EP 
Amendment No. 20) 
(c) the provision of information' on environmental 
performance to the public 
Article 2 
Definitions 
For the purposes of this Regulation: 
(a) 'environmental review* means an initial compre­
hensive analysis of the environmental issues, impact 
and performance related to activities at a site, 
including in particular the aspects referred to in 
Annex I; 
(b) 'environmental protection system' means a coor­
dinated set of measures of various kinds aimed at 
protecting the environment; 
(c) 'environmental policy* means a statement of a 
company's overall aims and principles of action with 
respect to the environment; 
(d) "environmental management* means the aspects of 
the overall management function that determine and 
implement the envjioiuncmal policy; 
11 
.TEXT AMENDED TEXT 
.."ivtroctncotal maoagemeat system* means the 
*„, .:gAai2»ôonaî structure, responsibilities, practices,, 
psrooedurcs, processes and resources for 
implementing eaxnroomental management; *e) "environmental management 
system®* means 1foat part 
sv^£ejLifhich inclûtes the 
organizational structure, 
responsibilities , 
practices, procedures, 
processes and resources 
for defcejoajninq^an^ 
implementing the 
environmental policy; 
(Ref « EP Amendment No. 
22) 
(f) 'environmental objectives* means the detailed goals, 
in terms of environmental performance, which a 
company sets itself; 
(g) 'environmental programme* means a description of 
the company's specific objectives and activities to 
ensure greater protection of the environment at a 
give© site» induding a ascription of die measures 
taken to achieve such objectives and die deadlines set 
for implementation of such measures; 
(h) 'environmental audit* means a management tool 
comprising a systematic, documented, periodic and 
objective evaluation of die performance of the 
organization, management system and equipment 
designed to protect the environment with the aim of: 
(ï) facilitating management control of environ­
mental practices; 
(ii) assessing compliance with company policies, 
including observance of the existing regulatory 
requirements. 
Environmental audit includes determination of the 
factual data necessary to evaluate performance; 
(i) 'environmental statement' means a statement 
prepared by the company in line with the 
requirements of this Regulation and, in particular, of 
Article 5, 
(() 'iiuhistri.il a< IIMC ' means .my activity listed undei 
set uons C and l> of the classification of economic 
activities in the European Community (NACL rev. 
1), as established by Council Regulation (EEC) No 
3037/90 {'), t>-'ith the addition of electricity, gas, 
steam and hot «.-.iter pioduction, and the recycling, 
iiruimeiit, destir. non or disposal of solid or liquid 
WJMf , 
12 
OWGINALTEXT AMENDED TEXT 
<k) 'company* means any organization which has direct 
operational control over activities at a given site; 
(1) 'site' means all land on which the industrial activities 
under the control of a company at a given location 
are carried out, including any connected or asso­
ciated storage of raw materials, by-products, inter­
mediate products, end-products and waste material, 
and any equipment and infrastructure involved in the 
activities, whether or not fixed; 
(m) "accredited environmental auditor* means any person 
or organization who has obtained accreditation, in 
fine with die conditions and procedures referred to 
in Article 7; 
(n) 'competent bodies* means the bodies designated by 
Member States, in fine with Article 10, to perform 
the tasks mentioned in this Regulation.' 
Artkk3 
Participation in the Eco-—dit scheme, comrnkments by 
enmpamr» participating, participation procedure 
L. Companies operating any industrial activity may 
participate in the Eco-audit scheme at any of die sites 
where such activities are performed by undertaking to 
comply with all the rules and conditions and to observe 
all the procedures sot oat m dus Régulation at each site 
involved, and m particular; 
13 
RIGINALTEXT AMENDED TEXT 
to establish and implement, m the light of the results 
of an initial environmental review, in fine with die 
criteria in Annex I and ensuring appropriate partici­
pation by workers and their representatives, an 
environmental protection system applicable to all 
activities at the site, to establish and 
implement, in the light 
of the results of an 
initial environmental 
review and. where 
appropriate, of its 
subsequent repetitions, 
in line with criteria in 
Annex X and ensuring the 
widest participation p£ 
workers and their 
representatives, as. 
appropriate on the basis 
of rules and practices in 
force in the Member 
States. an environmental 
protection system 
applicable to all 
activities at the site, 
that complies with the 
relevant requirements set 
out in Annex I of this regulation or, as jar as 
the management system is 
concerned, is certified 
according to an 
appropriate çertif jeatjen 
procedure, as complying 
with a standard referred 
to in Article 6.2, (Ref. 
EP Amendment No. 27) 
to carry out, or have carried out, in compliance with 
the criteria in Annex I, environmental audits at the 
sites concerned, 
to examine, at the highest management level, all the 
findings of the audit and, in the light thereof and 
within the framework of their environmental 
programme, set objectives and measures aimed at 
continuous improvement of their environmental 
performance, to examine, at the 
highest appropriate 
management level, all the 
findings of the audit 
and, in the light thereof 
and within the framework 
of their environmental 
programme, set objectives 
and measures aimed at 
continuous improvement of 
their environmental 
performance, (Ref. EP 
Amendment No. 28) 
I n 
)RIGINALTEXT AMENDED TEXT 
to prepare an environmental statement specific to 
each she audited with the same frequency as die 
environmental audit, to prepare annually an 
environmental statement 
specific to each site 
audited, (Ref. EP 
Amendment No. 29) 
to have the environmental statement validated by 
accredited environmental auditors to confirm that the 
data and information contained therein are reliable 
and that all the significant environmental issues of 
relevance to the site are covered in sufficient detail. to have the environmental 
statements validated by 
accredited environmental 
verifiers, at the time 
when the audit related to 
the period covered bv the 
statements concerned Is 
completed. to confirm 
that the data and 
information contained 
therein are reliable and 
that all the significant 
environmental issues of 
relevance to the site are 
covered in sufficient 
detail, (Ref. EP 
Amendment No. 30) 
— to submit the environmental statements validated by 
accredited environmental auditors to the competent 
body and keep them at the disposal of the public. to submit each 
environmental statement 
to the competent body, 
keep them at the disposal 
of the public and, if the 
company provides an 
annual activity report to 
shareholders. include 
them in. or attach them 
to. such a report. 
(Ref 
31) EP Amendment No. 
2. Companies which decide to participate in the 
Eco-audit scheme for a given site shall, after having 
carried out an initial environmental review of the site, 
established an environmental protection system, and 
prepared an environmental statement, submit the first 
•cnvtror.meniâ! statement validated by an environmental 
auduo;. i:viuOtng ;';.f mformauoii referred to in Annex 
IV, to the competent body referred to in Article 10. 
3. The commitments defined in this Arucle shall apply 
without prejudice to the action decided upon by the 
Member States within the framework of point (a) of 
Article I? (H 
<LB 
UGXNALTEXT AMENDED TEXT 
Article 4 
andardizatioa of cuvkoumental management systems 
he Commission shall request the appropriate European 
jndardization bodies to develop and adopt standards 
•>t environmental management systems based on the 
riteria in Annex I, taking into account the objectives, 
rindptes and provisions of this Regulation. The Commission shall request 
the European Committee for 
Standardization (CEN) to 
develop and adopt a standard 
for environmental management 
systems which should take 
account of the objectives, 
principles and provisions of 
this Regulation and be in 
conformity with the relevant 
reguirements in Annexes I and 
II, (Ref. EP Amendment No. 
32) 
Article i 
Environmental statement 
I. An environmental statement shall be prepared lor 
adt site participating in the Eco-audit scheme, under 
he control of company iff^i^fjfnvfffff Pi*d on the basis, in 
particular, of each environmental audit or, lor the first 
statement, of the initial environmental review. It shall be 
written specifically for the public in a concise, 
non-technical form. 1. An environmental statement 
shall be prepared for each 
site participating in the Eco-
Management and Audit scheme, 
under the control of company 
management and on the basis, 
in particular, of each 
environmental audit or, for 
the first statement, of the 
initial environmental review 
and thereafter annually. It 
shall be written specifically 
for the public in a concise, 
non-technical form. (Ref. EP 
Amendment No. 33) 
2. The environmental statement shall include, in 
particular, the following contents: 
a description of the company's activities at the site 
considered. 
— a Cci.tilcd r>>>cssmriu of all the significant cr.vnon-
mental issue* of relevance to the activities concerned. an assessment of all the 
significant environmental 
issues of relevance to 
the activities concerned; 
(Ref. EP Amendment No. 
34) 
16 
îRICflNALTErCr AMENDED TEXT 
— a summary of the figures on pollutant emissions, 
waste generation, raw material, energy and water 
consumption and other significant environmental 
aspects, as appropriate. a summary of the figures 
on pollutant emissions, 
waste generation, 
consumption of raw 
materials, energy and 
water, and a qualitative 
assessment of non-
quantifiable aspects like 
odour nuisance, damage to 
the landscape, loss of 
visual amenity, and other 
significant environmental 
aspects, as appropriate. 
The figures will be 
compared with the licence 
conditions and regulatory 
reguirements. as far as 
applicable. (Ref. EP 
Amendment No. 35) 
— a presentation of the company's environmental 
policy, programme and specific objectives for the sac 
considered. a presentation of the 
company's environmental 
policy, programme and 
specific objectives, as 
eventually adjusted, 
including environmental 
protection investments, 
for the site considered; 
(Ref. EP Amendment Ko. 
36) 
an evaluation of the environmental performance of 
the protection system implemented at the site 
considered, 
— the deadline set for submission of the next statement. 
The statement shall be validated under the conditions set 
out in Annex 11. The statement shall be 
validated under the conditions 
set out in Article 6(2> at the 
time when a full environmental 
audit of the site is 
completed. (Ref. EP Amendment 
No. 38) 
î y 
m j.'Asriu.' TEXT AMENDED TEXT 
Article 6 
Organisation of aodcCmg and validation activities 
L The environmental audit of a site may be 
xr ducted either by the company's auditors, if the 
company has set up ks own appropriate system, for 
Kcrraple within the framework of die EN 29000 
K-i^dard, or by external auditors accredited for dûs 
purpose by a body recognized by the Member State. In 
both cases die audit shall be performed in line with the 
criteria set oat in Annex I and, in particular, talcing 
account of «he IS010011 standards on anditnrt* qualifi­
cations (part 2) and on audit procedures {part 1). 
2. The Environmental statements shall be validated by 
accredited environmental auditors, in une with die 
criteria set out in Annex IL 
Accredited environmental auditors shall not divulge, 
without authorization from die company management, 
any information or data obtained in die course of then-
validation activities. Organisation of auditing 
activities 
1. The internal environmental 
audit of a site may be 
conducted bv either auditors 
belonging to the company or 
external persons or 
organisations acting on its 
behalf. In both cases the 
audit shall be performed in 
line with the criteria set out 
in Annex X and, in particular, 
taking account of the ISO 
10011 standards on auditors' 
qualifications (part 2) and 
audit procedures (part 1) . 
Organisation of validation 
flÇtivittefî 
2. The environmental 
policies, programmes. 
management systems, reviews or 
audit procedures and the 
environmental statements shall 
be examined to verify that 
they meet the reguirements of 
the Regulation, and the 
environmental statements shall 
be validated by the 
independent accredited 
environmental verifier, on the 
basis of the relevant 
provisions in the Annexes of 
this Regulation. 
2a. Relationship with 
standards 
i. Companies certified as 
complying, at given sites. 
w i th : 
OTGINAXrTEXX AMENDED TEXT 
patronal standards 
transposing European 
standards for environmental 
management systems andfor 
audits, established by CEN. 
following a mandate in 
accordance with Council 
Directive 83/189/ECC of 28 
March 1983 laying down a 
procedure for the provision 
of information in the field 
of technical standards and 
regulations, as amended bv 
Directive 88/182/EEC, and 
the references of which are 
published in the Official 
Journal of the EC. or 
national standards for 
environmental management 
systems and/or audits 
recognized bv the 
commission, acting in 
accordance with the 
procedure laid down in 
Article 13 to be in 
conformity with the 
relevant requirements of 
this Regulation. 
shall be considered as meeting 
the corresponding requirements 
of this Regulation at those 
sites, provided that the 
certification is delivered by 
a body whose accreditation is 
in accordance with the 
relevant reguireroents in the 
Annexes of this Regulation, or 
with criteria which are 
recognized to be eguivalent to 
those reguirements by the 
Commission, acting in 
accordance with the procedure 
laid down in Article 13. 
19 
'IGMAÏ^TEXT AMENDED TEXT 
3. The Commission shall request the European 
Organization for Testing and Certification (EOTC) to 
establish the conditions and procedures for certification 
of compliance with the standards mentioned in Arucle 4, 
based on the criteria set out in Annex II, and to ensure 
coordination of the bodies designated by the Member 
States within the framework of Article 7 (I). The Commission shall pubjj._sh 
in the Official Journal of the 
European Communities the 
references of the European 
standards referred to above as 
well as of the national 
standards recognised to be in 
conformity with the relevant 
reguirements of this 
Regulation. 
Member States shall publish 
the references of these 
national standards and of 
national standards transposing 
European standards. 
ii. To enable such sites to 
be registered under the 
scheme, the companies 
concerned must in all cases 
meet the reguirements of this 
Regulation regarding the 
environmental statement 
including validation and the 
other applicable reguirements 
concerning registration. 
(Ref. EP Amendment No. 41) 
2b. The accredited 
environmental verifier must be 
independent from the site's 
auditor. (Ref. EP Amendment 
No. 42) 
Article 7 
Accreditation of environmental auditors 
1. Member Sines shall ensure, within 12 months of 
the entry into force of this Regulation, that accreditation 
systems responsible fo: laving do>vn and implementing 
appropriate condi;iO"> and procedures for the accredi­
tation of environmental auditors and for supervising their 
activities arc fullv operational. To this end. Member 
States ni.iv either use existing certification institutions or 
doM:',n.nr or \ci up o;!i< i appiopnaie bodies 
OMGINAI.TEXT AMENDED TEXT 
l-i establishing the abovemenôoned conditions and 
procedures, the accreditation systems in the Member 
States shall take account of the criteria set out in Annex 
ÏÏ. Member States shall inform the Commission in 
advance of the measures they intend to adopt on this 
subjeu. These measures must be approved by the 
Corrrnission before they can be adopted by an accredt-
m.-;<n system. (Refer to Annex XX.A) (Ref. 
EP Amendment No. 44) 
Member Sûtes shall adopt the rules and procedures 
necessary to enable the accreditation systems so perform 
their role. 
Member States shall inform the Commission without 
delay of the measures taken within the framework of this 
paragraph. 
2. TV ****£**+** bexli^ A* industrial eionfederatîons 
concerned, non-governmental environmental and 
consumer c^ganizations and «cade unions shall be 
entitled to rnmrirmr ia setting up and directing, in line 
with the roles and procedures established by the Member 
States, die accreditation systems referred to ia paragraph 
1- The Commission shall be informed of these rules and 
procedures without delay. 
3. The accreditation systems shall collaborate, in 
particular in supervising die activities of accredited 
environmental auditors. The Commission shall take 
appropriate action to facilitate such collaboration. 
4. Auditors accredited in one Member State may 
perform validation activities in any other Member State. 
Article 8 
List of accredited environmental auditors 
The accreditation systems shall establish, update and 
revise a list of accredited environmental auditors in each 
Member State and shall communicate this list to the 
Commission 
The Commission shall publish an overall Community list 
in the Official Journal of the European Communities. The Commission shall publish 
annually an overall Community 
list in the Official Journal 
of the European Communities. 
(Ref. EP Amendment No. 49) 
21 
>ItfGlNAI'*ECT AMENDEDTEXT 
Article 9 
list of sites participating m éx Eco-andk scheme 
1. The bodies designated for this purpose by die 
Member States shall establish a list of sites participating 
in the Eco-audk scheme and shall update this list 
regularly. 
If a company fans to submit the validated environmental 
statements for a site to the competent body within the 
deadline announced, the ske'shall be deleted from the 
fisc 
2. The competent bodies shall communicate the lists 
and their updates to the Commission each year. 
nil the condition? ot this 
Reqttlationi (Ref. EP Amendment Ho* SO) 
Article 10 
Competent bodies 
Member States shall designate, within 12 months of the 
entry into force of dus Regulation, the competent bodies 
and shall inform the Commission thereof immediately. 
Arùde 11 
The Eco-audk logo 
, ^log„^^--**«n^^:xdJ: 
which sites arc participating. 
The logo may be used: 
on the company s environmental statements, 
22 
ORIGINAI/IECT AMENDEDTEXT 
— on die company's brochures, reports and information 
— on the company's headed paper, 
— for the company's advertisements, on condition that 
such advertisements contain no reference to specific 
products or services. 
The logo may not be used on products, product 
packages or for product advertisement. 
The logo shall always be accompanied by one of the 
phrases m Annex RI, as appropriate. 
2. The use of the logo shall be forbidden ia die case 
of sites which fail to comply "with die requirements of the 
Community and national cnvîionmrmal regnlirions 
Member States shall take die necessary measures to 
• empower die competent bodies to supervise we of die 
logo and shall inform die Commission of these measures 
immediately. 
Article 12 
Promotion of the Eco-aaolt scheme 
1. Member States may take action to promote the 
Eco-audit scheme, provided such action is in compliance 
with Community law, in particular by: 
(a) in the case of small and medium-sized enterprises, 
establishing or promoting assistance measures and, 
possibly, structures, aimed at providing such firms 
with the expertise and support needed in order to 
comply with the rules, conditions and procedures 
defined by this Regulation and, in particular, to set 
up environmental protection systems, conduct audits 
and prepare and validate statements; 
2 3 
ORIGINAL TEXT AMENDED TEXT 
(b) simptixying and/or reducing the practical verification 
and inspection formalities under certain conditions, 
in particular for small and medium-sized enterprises; (b) simplifying and/or 
reducing the practical 
verification and 
inspection formalities 
under certain conditions, 
in particular by the use 
of validated data 
gathered as a result of 
the implementation of the 
environmental management 
system, in particular for 
small and medium-sized 
enterprises; (Ref. EP 
Amendment No. 55) 
(c) advertising and informing die public of die Eco-audk 
lâl encouraging industrial 
flggoçjfttiong In their 
activities to promote jais, 
introduction fry companies 
of environmental 
management systemst 
(Ref. EP Amendment No. 
56) 
When drawing UP promotion 
measures. Member States mav 
use the relevant experience 
acouired bv regional and local 
authorities, especially in 
areas with a high 
concentration of small and 
medium-sized enterprises with 
resulting problems of 
cumulative environmental 
impact. In such cases 
promotion measures may take 
the form of experiments 
involving groups of companies 
in collective technical 
assistance schemes. (Ref. EP 
Amendment No. 58) 
ORIGINALTEXT 2 4 
AMENDED TEXT 
Member States shall inform the Commission immediately 
of the measures they take within the framework of this 
Arucle. 
2. The Commission, having consulted the two sides of 
industry, shall present proposals to the Council aiming at 
greater participation in the Eco-audit scheme by small 
and medhim-stzed enterprises, in particular by providing 
information, training and technical assistance. 2. The Commission, having 
consulted the organisations 
representing at community 
level the interest groups more 
directly concerned- shall 
present proposals to the 
Council and the European 
Parliament aiming at greater 
participation in the Eco-
Management and Audit scheme by 
small and medium-sized 
enterprises, in particular by 
providing information, 
training and technical 
assistance. (Ref. EP 
Amendment No. 59) 
Article 13 
COMMITTEE 
1. The Commission shall be 
assisted bv a committee 
cgroposefl of the 
representatives of the Member 
States and chaired bv the 
representative of the 
Commission, 
2. The representative of the 
Commission shall submit to the 
committee a draft of the 
measures to be taken. The 
committee shall deliver its 
opinion on the draft within a 
time limit which the chairman 
may lav down according to the 
urgency of the matter. The 
opinion shall be delivered by 
the majority laid down in 
Article 148(2) of the Treaty 
in the case of decisions which 
the Council is required to 
adopt on a proposal from the 
Commission. The votes of the 
representatives of the Member 
States within the committee 
shall be weighted in the 
manner sot out in that 
Article. The chairman shall 
not vote. 
2U 
/jjexT AMENDED TEXT 
Article 13 
Revision 
Foui years after die entry into force of dus Regulation, 
the Commission shall review the Eco-audit scheme in the 
light of the experience gained during its operation and 
shall, if necessary, propose to the Council the appro­
priate ajactxlments, particularly- to the scope and nature 
of the scheme. 
Wuhin the framework of this revision, the Council shall 
adopt the amendments proposed by a qualified majority, 
as provided for by the second paragraph of Arucle 130s 
of the Treaty. 
Article 14 
Entry into force 
This Regulation shall enter into force on 1 January 1993. 
it sfoal'1 afptiy w+tjk effect from 1 July 1994. 
TW $*<%>date4M 4**U fee heading in ks entirety and 
exm-oky apspéieaîbie in a& SMemher States. Article 14 
Revision 
Four years after entry into 
force of this Regulation, the 
Commission shall review the 
Eco-ttanaqement and Audit 
scheme in the light of the 
experience gained during its 
operation and shall, if 
necessary, propose to the 
Council the appropriate 
amendments, particularly 
concerning the extension of 
the scope of the scheme. 
(Ref. EP Amendment No. 63) 
Article 15 

:x*nsacr AMENDED T.OCT 
prevention and limitation 
of accidents. prevention and limitation 
of environmental 
accidents; (Ref. EP 
Amendment No. 66) 
— staff information, training and participation on environmental issues, 
— external informaoon and pubGc paroopauon, mdudtng dealing with public complaints. 
C. Environmental performance 
will be assessed by reference 
to the Community and national 
standards applicable to this 
field and to the best 
available pollution abatement 
technologies, as defined 
within the framework of 
Community legislation. C. Environmental performance 
will be assessed by reference 
to company's environmental 
policy which must include 
compliance with all relevant 
reo^Xatorv_requirement:s 
regarding tfre envlropmen^aBâ 
take account of possible clean 
technologies. (Ref. EP 
Amendment No. 67) 
As regards environmental management, the following 'good management practices* wul he taken as the 
reference, where appropriate, for the protection systems and environmental auditing under the 
Eco-audit scheme. 
1. Management shall prepare and regularly review at the highest level the company's environmental 
policy, objectives and programmes. These policies, chjecuves and programmes shall be stated in 
writing. 
2. Management, in cooperation with staff representatives, shall foster a sense of responsibility for the 
environment amongst employees at all levels. 
3. Management shall assess in advance the environmental impact of all new activttics, products and 
processes. 
4. Management shall assess and monitor the impact of current activities on the local environment and 
examine any significant impact of these activities on the environment in general. 
S Management shall ensure that the environmental impact of all the activities is reduced to the 
minimum. 
6. Management shall ensure that the arrangements necessary to reduce waste generation to the 
minimum a«d to conserve resources arc introduced and applied. 
7. Management shall take the necessary measures to prevent accidental emissions of materials or 
**»Ctfry. 
2S 
ORIGINÀI,TEXT AMENDED TEXT 
g. The company shall establish and apply verification procedures to check compliance with the 
environmental poucy and* where these procedures require measurement and testing, to establish 
and update records of the results. 
9. The company shall establish and update the procedures and action to be pursued in the event of 
detection of non-compUancc with its environmental policy, objectives or targets. 
10. Management shall cooperate with the pubuc authorities to establish and update contingency 
procedures no minima th*- impact of any accidents that nevertheless occur. 
11. Management shall provide the public with the iofotmanon necessary to understand the potential 
environmental impact of the company's activities and shall be prepared to respond positiver/ to 
expressions of public concern. 
11a Management shall provide 
the public with 
information on the 
measures taken to 
minimize the site's 
impact on the environment 
and on public health. 
(Ref. EP Amendment No. 
69) 
12. Management shall provide appropriate advice to customers on the prevention of accidents and 
pollution during the handling, use and disposal of the produce made by the company. 
13. Management shall ensure that contractors working on die company's behalf apply environmental 
standards courraient to the company's own. 
D. The issues and requirements mentioned in secdons B and C w31 apply in so far as they are under the 
control of the site management. 
E. Environmental auditing 
The audit method and procedure will be established in the light of the relevant guidelines in the ISO 
10011 international standards and within the framework of the specific principles and requirements of 
this Regulation. 
In particular: 
Objectives 
The company's environmental auditing programmes will define, in writing, the specific objectives of 
auditing of the site considered. 
)WGINAI,lKJCr AMENDED TEXT 
The objectives must include, The objectives must include, 
in particular, assessing the in particular, assessing the 
management systems in place, management systems in place, 
determining compliance with and determining conformity 
Community, national, and local with company policies and the 
regulations and determining site programme, which must 
conformity with company include compliance with 
policies. relevant environmental 
regulatory requirements. 
(Ref. EP Amendment No. 70) 
Scope 
The overall scope of the audit must be clearly defined and must expliddy specify the: 
— subject areas covered, 
— activities at the site, * 
— environmental performance standards, 
«—period covered by the audit. 
Environmental audits must he performed by auditors with appropriate knowledge of the sectors and 
fields audited and sufficient training and proficiency as an axioitor to achieve t^ 
resources and tune allocated to die audit must he eommensurate with the scope and objectives of the 
audit. 
*]HM» tfop ^fffiYpyniy nvflnngf mmT thuM support the tun!J*flng 
The auditors shall he independent of the actmties they audit. 
Pianninr, and preparation for a site audit 
Each audit wQl he planned and prepared with the chjosûves, in particular, of: 
— ensuring that appropriate resources are allocated, 
— ensuring mat each individual involved in the audit process (including auditors, site management, 
staff representatives and other key personnel) understands his or her role and responsibilities. 
Preparation will include familiarization with activities on the site and with the environmental protection 
system established there and review of the findings and conclusions of previous audits. 
On -site audit actixnties 
On-site activities will include discussions with site personnel, inspection of operating conditions and 
equipment and reviewing of records, written procedures and other relevant documentation, with the 
objective of evaluating environmental performance at the site by determining whether the site meets the 
applicable standards and whether the systems in place to manage environmental responsibilities arc 
effective and appropriate. 
RIGïNALTEXT 30 
AMENDED TEXT 
The fallowing steps, in particular, wffl be included « the aodk process: 
— understandfng of the management systems, 
affft^fig mvygtb< «nd weaknesses of the management systems, 
— garnering relevant evidence, 
— cvahtan^ audit resuhs, 
— preaarmgaudjtooadttsioos, 
— reporting audit findings and conclusions. 
Reporta* audit fatdhtp ami cendmiomi 
A written audk report of the appropriate torm and ooaaem w» W p^ 
fun, formal submission of the findings and coiiclusions of the audk. 
The findings and conclusions 
of the audit must be formally 
communicated to the top 
company management. The findings and conclusions 
of the audit must be formally 
communicated to the top 
company management at the 
highest appropriate level. 
(Ref • EP Amendment No* 71) 
The fundamental objenve of a written audit report is: 
— to documem the scope of the audit, 
to provide management with 
factual information on the 
environmental performance 
at the site and with the 
team's conclusions on this 
performance. to provide management ' 
with information on the 
state of compliance with 
the company's 
environmental policy and 
the environmental 
progress at the site and 
with information on the 
effectiveness and 
reliability of the 
arrangements for 
monitoring environmental 
impacts at the site. 
(Ref. EP Amendment No. 
72) 
31 
•*<;' 
3 4 
ORIGINALTEXT AMENDED TEXT 
*fH A. Accreditation of cmriroeupcntal auditor» 
European standard EN 45012 must he taken into account, as appropriate, in setting up and 
implementing «be accredkadou procedures and coodmoos for environmental auditors. 
The environmental verifier 
shall be competent in relation 
to the functions within the 
accredited scope and must 
demonstrate and maintain 
records on the crualif lcations. 
training and experience of its 
personnel with respect to, at 
least, the following: 
- environmental auditing 
methodologies: 
- management information and 
process!. 
» environmental issues? 
- relevant legislation and 
standards including 
specific guidance developed 
for the purposes fo this 
Regulation? and. 
relevant technical 
knowledge of the activity 
subject to ver if ication» 
(Ref. EP Amendment No. 44) 
B. The function of accredited auditors 
Validation will be carried out by accredited environmental auditors in conformity with the professional 
codes of practice which win be established and revised by the Commission. 
*L The function of the auditor is to certify: 
~£T — compliance with all the requirements of this Regulation, particularly concerning the cnvuonmcnul 
\jâi review, the environmental audit process and the environmental statements, 
— the technical validity of the environmental review or audit process and of any other method and 
procedure on which the information and data contained in the statement are based, 
tf — the reliability of the data and information in the statement and whether the statement adequately 
covers all the significant environmental issues of relevance to the site. 
The auditor will carry out all the investigations necessary to perform the function descril>cd above in a 
sound professional manner, ming appiopnate meihod\ and jvoidmf, <im>r< c^sjiy d<ii>|,< jnoi> 0{ lnr 
company's activities and methods. 
3 3 
ÇmGmAL.'TEXX AMENDED TEXT 
The auditor wffl opcsaae oa the basfe of a ws&scn agreement vrida the oompam/wfakb defines die soope 
of the work, enables the audkor to operase Sa as independent pcofessâosal atanaer and comosk* tbe 
company to providing «be accessary oMpcraôca. 
The verification will involve 
examination of documentation, 
a visit to the site.Including, 
in particular, interviews with 
personnel, preparation of a 
report to the company 
management and solution of the 
issues raised by the report. The verification will involve 
examination of documentation, 
a visit to the site including, 
in particular, interviews with 
personnel, preparation of a 
report to the company 
management and resolution of 
the Issues raised by the 
report. (Ref. EP Amendment 
No. 76) 
The detrunKTHMJoa to be examined ia advance of tbe site visât wul include basic information aHwww *far 
sate and activities there, «be dcjeriptioa of the fini» mini mil asanagemeat system ia operation at «he 
«kc, details of theptevioas tiiwoiwienul review or aadfr carried out» tbcie^ 
and *^w> <lf*t f iiTM'MMaftttal i 
The company wJ also provide «be aoidkor with «he accessary information oa previous reviews and 
audits and octant of any aifi a^f meats of «be If gi dation and of any crvn auks relating «o cavnx)oment>l 
matters m tbe previous five years. 
The auditor's report to the company asanagemenc wiB apecify: 
1. cases of non-compila nee with the provisions of this Regulation; 
2. technical defects ia the environmental review or audk method or in any other relevant process; 
3. points of disagreement with the review or audit report; 
4. points of disagreement with the draft environmental statement, together with details of the 
amendments or additions that should be made to the environmental statement. 
The following cases can arise: 
-•i (a) if the protection system, the audit method and the other processes used to produce the statement 
appear to be adequate and the statement proves accurate, sufficiendy detailed and in compliance 
with the requirements of the Eco-audit scheme, the auditor will validate the statement and certify 
that it gives a true and fair account of the environmental issues of relevance to activities at the site; 
."-« 
;.ty*'i 
ORICrlNAI^TCXT AME^EDTEXT 
t^j if the protection system, 
the audit method and the 
other relevant processes 
I appears adequate but the 
statement needs to be 
revised and/or completed, 
the auditor shall discuss 
the changes needed with 
v^ the company management 
JF and will not validate the 
statement until the 
company has made the 
appropriate amendments 
and/or additions to the 
statement; (b) if the protection system, 
the review or audit 
process appears adequate 
but the statement needs 
to be revised and/or 
completed, the verifier 
shall discuss the changes 
needed with the company 
management and shall not 
validate the statement 
until the company has 
made the appropriate 
amendments and/or 
additions to the 
statement; (Ref. EP 
Amendment Ho. 74) 
(c) if the protection system, 
the audit method and/or 
the other relevant 
processes considered 
appear inadequate, the 
auditor will make 
appropriate 
recommendations^ to the 
company's management on 
the improvements needed 
and will not validate the 
statement until the 
shortcomings in the 
processes have been 
corrected, the processes 
repeated to the extent 
necessary, and the 
statement revised 
accordingly. (c) if the protection system, 
the review or audit 
process appears 
inadequate, the verifier 
shall make appropriate 
recommendations to the 
company's management on 
the improvements needed 
and shall not validate 
the statement until the 
shortcomings in the 
processes have been 
corrected, the processes 
repeated to the extent 
necessary, and the 
statement revised 
accordingly. (Ref. EP 
Amendment No. 75) 
it ANNIIX 111 
The Leo-audit logo 
Eco-audit is a European Community scheme for the evaluation and improvement of the environmental 
performance at industrial production sites 
-K * * 
9 
* 
bft£ 
ù^mmàl^EEKX • AMENDED TEXT 
The logo tUtsstratcd above must be used in eookinction wwh one of the fouowing phrases, as appropriate: 
— All our production sues in the EC participate in tbe Eco-«udk scheme. 
— AD our production sates in (name of Community Member State) participate in the Eco-audk scheme. 
— The fouowing production sites of our company participate in the Eco-audk scheme. 
ANNEXJV 
Iafocmanoa to be provided to «he oampflrnt bodies at «he time of «ubuimioa of «be first environmental 
state ineitf T 
1. Name of company; 
2. Name and location of the ske; 
3. Brief description of activities at the site: (refer to annexed documents if necessary) ; 
4. Haa^aa^addies» of the aoaedited environ 
5. n*^«w?^f fpr f^Vfnttiiffn i*f ih/f f^in ^nlfd'wf fwinnyrwf **• tTfttf^^m 
Tbe following details must be annexed to the statement: 
(a) alxkidcscriptiraoftb^cttvironiacntd 
(b) a description of tb^ auditing ptograniineestabfisnedi^ 
(c) the initial validated environmental statement. 
36 
ISSN 0254-1475 
COM (93) 97 final 
DOCUMENTS 
EN 14 10 
Catalogue number : CB-CO-93-117-EN-C 
ISBN 92-77-53701-9 
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