COMMISSION OF THE EUROPEAN COMMUNITIES 
COM(91) 459 final 
Brussels, 5 March 1992 
Proposal for a 
COUNCIL REGULATION (EEC) 
allowing voluntary participation by companies in the industrial 
sector in a Community ECO-audit scheme 
(presented by the Commission) 
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EXPLANATORY MEMORANDUM 
I INTRODUCTION 
A. The Community policy context 
1. Article 130r of the Treaty establishing the European Economic 
Community specifies the Community's objectives as regards the 
environment and the principles on which its action in this field 
must be based. 
These objectives are to preserve, protect and improve the quality 
of the environment, to contribute towards protecting human health 
and to ensure a prudent and rational utilization of natural 
resources. 
To achieve these objectives, the Community must base its action, in 
particular, on the principles of taking preventive action, of 
giving priority to rectifying environmental damage at source and of 
ensuring that the polluter pays. 
2. These objectives and principles have been detailed in the various 
Community Action Programmes on the Environment since 1973. In 
particular, the Fourth (1987-92) Programme established by the 
Council Resolution of 19 October 1987 * stresses the need to 
develop more integrated policies promoting multi-media approaches 
to the environment and the cutting of pollution at source. It also 
states that the Community's action must focus on certain priority 
areas, such as the provision of information to, and participation 
by, the public, and proposes special measures to monitor and 
support small firms. 
B. Basic objectives of this proposal 
1. Under the pressure of the growing number of regulations, 
particularly in the form of the Community's environmental 
legislation, companies engaged in manufacturing activities, and 
particularly industrial activities, are assuming responsibilities 
for performing more and more complex tasks which play a decisive 
part in the environmental protection field. 
2. These various responsibilities and obligations include 
identification and assessment of risks and harm to the environment, 
coupled with control, limitation or possible reduction thereof. 
Furthermore, increasingly they force companies to enhance their 
public image and strengthen their legal security by implementing a 
policy of information of the public geared towards projecting 
greater transparency about their performance and their intentions 
regarding the protection of the environment, consumers and the 
population, particularly at local level. 
1 OJ No C 70, 18.3.1987, p. 1 
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3. In the face of the difficulties created by these obligations -
which pose a genuine challenge in some cases - companies must 
exercise increasing discipline in choosing and managing their 
potentially harmful operations. Large enterprises are endeavouring 
to introduce a better organized and ever more effective system to 
supervise their environmental practices. 
Some federations and professional organizations have mobilized in 
the past few years to increase their members' awareness of these 
aspects. Programmes, codes of conduct and guiding principles have 
been prepared to encourage and help companies systematically to 
integrate environmental aspects into their policy. Awareness-
campaigns on the use of environmental audits are amongst the 
measures taken. The aim of such audits is to ensure more thorough 
verification of compliance with the existing regulations, to 
evaluate the effectiveness of internal organization and management 
measures and to identify potential improvements in environmental 
performance, while optimizing the capital expenditure and operating 
costs necessary to protect the environment. The "Responsible Care 
Programme" by the European chemical industry is one example in this 
context. 
In some Member States, this effort has been accompanied by specific 
action by the public authorities with the aim of encouraging the 
development of similar or comparable practices. 
4. However, this new awareness is far greater in some Member States 
than in others, and the use of environmental auditing is developing 
sporadically, limited to large companies and unknown to the public 
in areas of activity where it could bring substantial benefits to 
companies and the community as a whole. 
The fundamental objectives of the approach proposed are to promote 
the spread of the best environmental management practices and to 
encourage companies fully and systematically to apply standards, 
criteria and objectives providing a high level of protection. 
C. Introductory brief on the proposed approach 
1. In response to this situation, the Commission considers it 
particularly advisable to promote the introduction of a systematic, 
rigorous approach to environmental management by companies. This is 
the aim of this proposal for a Regulation establishing a voluntary 
"Eco-audit" scheme open to any company engaged in an industrial 
activity. 
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Companies which volunteer to participate in this scheme undertake 
to establish an "environmental protection system" for a given 
production site and to conduct a systematic, periodic evaluation of 
their environmental performance. They also undertake to provide 
the public with relevant, objective information on their 
performances and intentions as regards the environment. 
2. Broadly speaking, the protection system is based on an initial 
review, by the company, of the environmental impact of the 
operations conducted at the site. It includes an internal policy 
formally stated in writing (generally defined for the company as a 
whole), supplemented by a programme of measures at the site 
concerned and a management system covering the organizational 
details and working procedures needed to apply the abovementioned 
elements. 
The environmental audit constitutes the key element in this 
management system. This is the tool used by the company 
periodically to check that its management system is functioning 
properly. A special effort has been made in this proposal to define 
the criteria and procedures required to conduct this audit without 
altering its nature as a management tool or hindering its flexible 
implementation. 
3. The credibility of the company's measures and commitments is 
ensured by periodically providing the public with objective, 
relevant information in the form of an environmental statement. 
This document describes the company's performances and intentions 
and is formally validated by an accredited independent auditor on 
the basis, inter alia, of the internal audit conducted and its 
results. 
In the light of its importance in this approach, the content of the 
information in the environmental statement, the conditions for its 
validation and the responsibilities and procedures for accrediting 
auditors are dealt with by appropriate provisions in this proposal. 
4. In return for satisfying the conditions for participation in the 
scheme, the "Eco-audit" scheme offers participating companies the 
possibility of capitalizing on their commitment and boosting their 
public image through the use of a logo. It also provides for 
specific measures to support small firms. 
5. This explanatory memorandum states the reasons for the choices made 
by the Commission and provides a detailed description of the 
proposed approach and of the scheme to be introduced. 
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II SITUATION IN THE MEMBER STATES AND IN SOME OTHER COUNTRIES 
A. Situation outside the Community 
USA and Canada 
1. In the USA, industry has developed a number of voluntary practices, 
including environmental auditing, either in response to a 
regulatory requirement or following an undertaking given to 
shareholders. The most representative of these practices include : 
"Compliance" auditing recommended by the EPA 
The "Responsible Care Programme" developed by the chemical 
industry, 
Certain obligations introduced by the "Toxic Release Inventory" 
Act (SARA 5313). 
2. In 1979, due to a change of political climate and after several 
years of discussions, the Environmental Protection Agency (EPA) 
gave up the idea of introducing a mandatory independent audit 
process aimed at verifying certain industrial activities* 
compliance with regulatory standards on emissions into the air and 
water. 
The EPA is pursuing its efforts, however, to promote this practice 
through specific campaigns and to assist local administrations and 
industrial companies. 
In July 19 86, the EPA finally published a general policy 
statement^ aimed at encouraging private-sector industrial 
enterprises to make use of audit techniques, accompanied by 
information concerning methodology. This text lays down the 
circumstances in which the EPA may oblige enterprises that 
infringe the existing regulations to carry out an audit, prior to 
the introduction by the authorities of a suitable programme 
designed to bring them up to standard. It also determines the 
principles to be observed by the EPA's inspection services to 
respond positively to the efforts of enterprises implementing such 
an audit. 
This text was supplemented in 1989^ by the publication of a 
particularly detailed compilation of principles and protocols on 
the conducting of audits at Federal industrial establishments. 
Federal Register/Vol. 51 No. 131 of 9 July 1986 - Ref : OPPE-FRL-
3046-6(2). 
- Environmental Audit Programme - Design Guidelines for Federal 
Agencies - EPA 130/4-89/001 - August 1989. 
Generic Protocol for Environmental Audits at Federal Facilities 
- EPA/130/4-89/002 - August 1989. 
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3. Title III of the 1986 "Superfund Amendment and Reauthorisation Act" 
(SARA)4 imposes the obligation to report emissions of certain 
toxic substances into the environment (air, water, waste, land). 
The scope is defined by a list of about three hundred substances. 
Any enterprise operating any of the activities on the list must 
meet this obligation if it uses at least 25 000 lbs/(12t) of one of 
these substances as a basic product for its manufacturing 
operations each year or at least 10 000 lbs/(5t) in related 
applications (maintenance, cleaning and so on). Since 1988, close 
to 20 000 industrial establishments have been filing annual 
statements with the administration on their direct emissions into 
the environment and their production of toxic waste. 
While Title III of SARA did not originally provide for the 
reduction of industrial emissions of toxic substances, it is 
interesting to note that, since 1988, the information gathered and 
disseminated by the administration has been used principally by the 
companies themselves. Concerned about their corporate image, they 
have spontaneously stepped up internal supervision of the worst 
polluters among their production sites. Some of them promptly 
decided to undertake investments to reduce their most noxious 
emissions. 
The authorities of individual states have also made use of this 
information and a dozen States or so have supplemented the SARA 
Regulation with specific regulations to reduce the use and 
emissions of certain toxic substances. 
Finally, at Federal level, in 1990 the EPA drew up a particularly 
interesting summary of the data gathered^ and used these 
statistics to justify a recent law on air quality (Clean Air Act 
1990) by demonstrating that 80% of all toxic industrial emissions 
into the air were not covered by any regulation. 
4. In parallel to the above, the "Responsible Care Programme" adopted 
in 1988 by the American and Canadian chemical manufacturers' 
associations (CMA) has gained widespread acceptance in Europe, 
notably under the title of "commitment to progress". 
4 Toxic Chemical Release Inventory. Reporting package. EPA/560/4.91-
001, January 1991. 
5 The 1988 Toxic Release Inventory National Report - EPA 560/4-90-
017-September 1990. 
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Under this initiative, companies are morally bound to apply a 
number of codes of practice as regards environmental management. 
The principles underlying the requirements to be observed follow 
the same lines as this proposal, but do not go quite as far on some 
aspects. 
The aim is notably to comply with existing regulations, to reduce 
risks for staff, members of the public and the environment "to an 
acceptable level", to disseminate relevant information to customers 
and the public on the attendant risks of the products marketed, to 
see to it that these products are used and disposed of under proper 
safety conditions and to take account of essential environmental 
protection requirements in the design of new products. 
In the practical recommendations on the formal management and 
supervision procedures to be introduced for the purpose of applying 
these various principles, environmental auditing ranks high in the 
"Responsible Care Programme" as an evaluation and supervisory tool. 
Sweden 
5. Following work begun in 19 87, in 19 8 8 Sweden drafted a law 
providing that from 1991 about 6000 industrial establishments must 
submit an annual environmental report to the authorities on the 
conditions of compliance with the existing regulations. This report 
is kept at the public's disposal. 
The 19 88 draft proposed that the annual reports of the 6 00 largest 
establishments be checked by an independent auditor. The report and 
its audit were to provide the basis on which the authorities would 
organize their inspection programme and implement a performance 
improvement programme, if necessary. This provision was ultimately 
withdrawn because of difficulties with manufacturers and the 
inspection authorities. 
Despite the withdrawal of this clause, however, the Federation of 
Swedish Industrialists has launched a set of initiatives to promote 
the use of audits and a number of companies have responded actively 
by establishing their own voluntary environmental audit programme. 
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B. Situation in certain Member States 
At the present time, no Member State has any specific law 
concerning environmental management procedures. Nevertheless, some 
Member States have established regulations to impose comparable 
practices for certain aspects or have introduced specific promotion 
and support programmes. 
France 
1. About 50 000 industrial establishments require préfectoral 
authorization under the Law of 19 July 1976 on "scheduled 
facilities for the protection of the environment". 
These authorizations are issued on a case-by-case basis following a 
public inquiry into the environmental impact and accident 
prevention aspects. They are coupled with the obligation to observe 
a number of requirements concerning general organization and 
operating conditions for the protection of the environment and, in 
particular, limitation of emissions into the environment (water, 
air, land), waste management and the prevention of accidents. 
Such requirements are determined individually for each 
establishment, in the light, inter alia, of specific ministerial 
instructions. These instructions include, in particular: 
the ministerial circular of 28 March 1988, which orders the 
inspection authorities progressively to introduce self-
inspection procedures for emissions into the air and water from 
large industrial establishments, under the authorities' 
supervision and statistical control. 
Over a thousand establishments are currently subject to this 
scheme. The available data are compiled by the Ministry of the 
Environment which, since 1988, has been publishing maps of the 
principal industrial emissions6 which clearly name the 
establishments responsible for twenty-three water pollutants 
and thirteen air pollutants and specify the average daily 
discharge. 
the ministerial circular of 2 8 March 199 0, which orders the 
same inspection authorities to oblige companies given priority 
in their sector to carry out studies on their waste management. 
On this particular aspect of waste production, disposal and 
recycling, it appears that the evaluations requested fully fit 
the description of audits. 
Ministère de l'Environnement, Direction de l'Eau, de la Prévention 
des Pollutions Industrielles et des Risques, Service de 
l'Environnement Industriel. Cartographie de la pollution 
industrielle - Principaux rejets - Décembre 1987, Mai 1989, 
Septembre 1990. 
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The inspection authorities are under no obligation, however, to 
ensure that the results of these evaluations are published in 
any specific form. 
The Netherlands 
2. In August 19 89, the government published a multiannual action 
programme on the environment, which included provisions^ 
concerning the need for companies operating industrial activities 
with a significant environmental impact to introduce an "internal 
environmental protection system". This system must comprise an 
internal policy formally stated in writing at the highest level of 
the company; measures aimed at making essential environmental 
protection requirements an integral part of all production and 
management activities ; environmental programmes for the 
implementation of this policy within each establishment as well as 
working procedures and organizational measures in each unit for the 
supervision of emissions; training and information of personnel; 
preparation of a periodic report for the authorities and 
implementation of a programme of internal supervision through 
audits. 
These measures, which apply to around 12 000 priority 
establishments, serve as recommendations for the time being, but 
official publications mention the possibility of resorting to 
mandatory provisions if these recommendations fail to produce 
sufficient results by the end of 1992. 
Furthermore, provision is made for a simplified internal protection 
system for smaller companies for which an operating licence is 
required under the law on the prevention of pollution (2 50 000 
companies concerned). 
United Kingdom 
3. Various proposals to include an obligation to carry out 
environmental audits have been considered during the drafting of 
new laws (Enterprise Act 1989, Environmental Protection Act 1990), 
but in the end were not adopted. The British government's position, 
however, is clearly in favour of the audit as a voluntary 
initiative and it encourages large enterprises to develop their own 
audit programmes and disseminate information on their environmental 
performances. 
Milieuzorg, Tweede Kamer, 1989-90, 20.633 No 4 
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Ireland 
4. A specific clause (Environmental Protection Agency Bill, 1990, 
paragraph 71) assigns a very special role in environmental auditing 
to Ireland's new Environmental Protection Agency. 
Among other things, this Agency is required to develop knowledge of 
the criteria, principles and appropriate methodologies to carry out 
audits, prepare suitable users' guides and launch awareness-raising 
and training activities targeted in particular on small firms. 
OTHER MEMBER STATES 
No specific activities covering all or some of the concerns covered by 
this proposal for a Regulation have been noted by the Commission in the 
other Member States. 
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III GENERAL COMMENTS ON THIS PROPOSAL FOR A REGULATION 
A. Opportunities unexploited by the traditional regulatory approach to 
the improvement of the environmental performance of potentially 
harmful activities 
1. A general study of the situation existing in the European Economic 
Community showed that no Member State possesses a specific 
compulsory regulation on environmental auditing today. On the other 
hand, a large number of Member states have felt the need to 
develop, either on a regulatory basis, in the form of partnerships 
with industry, or, more informally, as part of their administrative 
practices, specific measures intended directly to encourage the 
implementation of environmental audits or geared to the direct 
objectives of this practice. 
2. These different measures, by nature, supplement the traditional 
regulatory approach followed until recent years by the Member 
States, either on their own initiative or in response to the 
tightening-up of the Community legislation to control pollution 
from industrial sources. 
The traditional approach based on the imposition of standards for 
emissions of certain pollutants into the environment has produced 
and will continue to produce tangible, pre-planned results in 
response to the problems posed by emissions of certain noxious 
substances into a given sector of the environment or has limited or 
reduced the impact of selected, clearly-defined industrial 
activities. 
3. However, such an approach is insufficient if the objective is also 
to promote efficient management by companies to take account of 
environmental protection requirements. 
At the moment there appears to be no general mandatory approach to 
this aspect. 
B. Improvement of conditions governing public information on the 
environmental performances and intentions of companies 
4. It must be remembered that the Community legislation contains no 
special provisions to promote public information on the conditions 
in which potential industrial polluters comply with the constraints 
placed on them by Community legislation in the course of their 
activities. 
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5. Directive 90/313/EEC of 7 June 19908 aims at ensuring free public 
access to any information that the authorities possess regarding 
environmental protection. Consequently, it lays down important 
criteria and safeguards for the dissemination of information and 
the minimum conditions of access to information that cannot be 
directly disseminated. It is not, however, as such an instrument 
capable of generating such information. 
6. In another connection, Directive 85/337/EEC of 27 June 19859 on 
the assessment of the effects of certain public or private projects 
on the environment imposes an obligation to assess the impact of 
industrial and certain other activities that are potentially 
harmful for the environment, prior to the granting of 
authorization. It provides for compulsory public access to the 
information produced in order to obtain authorization and for the 
introduction of public inquiry procedures to examine authorization 
of the most extensive projects. In practice, however, the setting 
of criteria regarding the scale or extent of the operations subject 
to these provisions is left very largely to the discretion of the 
Member States and, by nature, the Directive applies only to new 
large-scale operations. 
7. The extensive work undertaken within the Community during 
information campaigns on the risks of major industrial accidents 
revealed, however, strong public demand for general information, 
going far beyond the field of industrial safety, on measures to 
prevent pollution and nuisances and on emissions from industrial 
establishments into the environment. One example in this context is 
the initiative recently taken by France in response to the 
particularly urgent demand expressed in the industrial region of 
Fos Etang-de-Berre. It consisted of setting up, with financial 
assistance from the Commission, an information centre covering all 
the activities in the Provence-Alpes-Côte d'Azur region. This 
centre should, in particular, shortly be able to disseminate a 
summary of the information collected by the local authorities in 
the framework of the self-inspection procedures described earlier. 
C. The concept of environmental auditing 
Origin 
1. The use of a limited form of environmental audit started in the 
second half of the 1970s in large chemical firms in North America, 
as a result of growing regulatory constraints following a number of 
accidents. "Compliance auditing" was carried out at the request of 
public organizations in charge of auditing companies' financial 
accounts and, hence, constituted a direct extension of the 
8 OJ No L 158, 23.6.1990, p. 56. 
9 OJ No L 175, 9.7.1985, p. 40. 
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financial audit. The objective was to inform shareholders about the 
level of compliance with existing regulations, as an indication of 
whether the level of the company's vulnerability in relation to any 
damage it caused to the environment was acceptable. 
Industrial firms subsequently took up this practice on a voluntary 
basis as an internal management tool. 
Definition 
2. In November 1988, the Executive Bureau of the International Chamber 
of Commerce published a document on environmental auditing. This 
organization's definition of the audit, which seems to correspond 
to the type of audit generally advocated, is "a management tool" 
consisting of a systematic, periodic and objective evaluation of 
the performance of the organization, the management systems and the 
equipment introduced in a given industrial establishment to limit 
and assess the environmental impact of the industrial activities. 
The aim is to facilitate supervision and at the same time gain 
information on an establishment's record as regards compliance with 
the company's internal policies and with the regulations in force. 
Since then, this definition has been widely recognized by the 
industrial world and has been adopted, almost unchanged, by the 
Irish government in the description of the tasks facing the 
Environmental Protection Agency set up in 1990 (see Chapter II.B). 
For this reason, the Commission too has chosen the definition of 
the International Chamber of Commerce in this proposal for a 
Regulation. 
Meaning and scope 
3. It should be made clear here that "audit" is therefore defined as 
evaluation of the environmental management in the audited 
establishment. Naturally, assessment of the environmental impact 
of industrial activities at the establishment and the production of 
information and data specifically intended for the public are also 
essential for any meaningful evaluation of performance. 
4. To function properly, the environmental audit must consequently be 
implemented by a company that already possesses a full-scale 
management system enabling it to define, plan, supervise and check 
its environmental "behaviour". The audit then becomes a key 
component of the management system, since it is in fact the prime 
tool with which the company periodically checks that this system is 
adequate and working properly at a particular site. 
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5. The Commission has taken care to incorporate the environmental 
audit into a system with broader aims, thereby making it possible 
to fulfill the objectives pursued in a perfectly consistent manner. 
D. Opportunities offered by a voluntary scheme 
1. The Commission therefore proposes an approach based on a voluntary 
scheme, initially lasting four years. 
The proposed scheme is designed to target motivated companies 
straightaway and to improve their environmental performances by 
exercising discipline in environmental management matters (based 
on the establishment of an internal environmental protection system 
and, within this framework, on the conducting of periodic audits) 
and by informing the public about their performances and their 
intentions regarding the environment (through regular publication 
of a special environmental report). 
The voluntary nature of the proposed approach is perfectly 
consistent with the objectives of the Commission which wishes at 
this stage to give an impetus to improvements in the performance of 
industrial operations, irrespective of size or nature, to encourage 
companies to behave responsibly and to facilitate the flow of 
information to, and participation by, the public, as an addition to 
the traditional regulatory approach. 
5. The credibility of the voluntary scheme is guaranteed by systematic 
external verification. This verification covers on the one hand 
strict observance by the company of the methodology for carrying 
out the audit and, on the other hand, the thoroughness and 
objectivity of the information provided. This verification is 
carried out by an independent accredited auditor. 
Examples show that already some companies concerned about the 
credibility of their commitment to environmental protection have 
established environmental evaluations and had reports for the 
public on the conclusions of these evaluations validated by 
well-known, independent external organizations^. 
E. Principal features of the planned system 
1. The voluntary Eco-audit scheme is open to any company engaged in 
industrial activities at a given production site. 
10 NORSK HYDRO UK Environmental report, including LLOYD'S Register 
Statement, October 1990. Norsk Hydro UK Ltd. TWICKENHAM, Middlesex 
TWl 1EE. 
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2. Participating companies will be granted a logo for the specific 
site, which may be used on condition that the exact meaning of the 
logo, which proves nothing about the product's intrinsic 
environmental quality, is readily understood. 
3. An official list of companies participating will be drawn up in 
each Member State and must be forwarded every year to the 
Commission, which will publish all the data collected in the 
Official Journal of the EC. 
4. All companies participating must satisfy the following conditions: 
- carry out an environmental review of the site concerned, 
showing actual and potential problems caused by the activities 
operated at the site. Impact assessments carried out in the 
past under the Community legislation in particular may serve as 
the basis for this review. 
on the basis of the findings of this review, introduce an 
environmental protection system, formally stated in writing, 
comprising: a policy defined for the company as a whole, an 
implementation programme for the site concerned and a 
management system defining the organizational measures and 
working procedures required to implement and supervise the 
programme. In particular, this management system must include 
the audit programme introduced by the company specifically in 
line with the principles, criteria and methods described in 
this proposal. 
draw up, after each internal audit, an environmental statement 
intended for the public, presenting an objective, exhaustive 
report in appropriate form on the problems brought to light 
during the environmental review, figures on the site's 
performance, a summary of the policy, programme and objectives 
pursued at the site and information on the intentions and steps 
taken to achieve those objectives. 
have an accredited environmental auditor examine and validate 
the audit procedure utilized and the environmental statement 
thus drawn up. 
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Each Member State will ensure that steps are taken to introduce an 
accreditation system, responsible for establishing and applying 
appropriate procedures for the accreditation of the environmental 
auditors entrusted with the task of validating the audit process 
and the environmental report. The Member States may rely on 
existing bodies, but must observe the conditions and criteria 
specified by this proposal in the matter of competence and 
pluralism. 
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IV PRESENTATION OF THE ARTICLES 
Article 1 
Article 1 establishes the Eco-audit scheme and defines its objectives. 
The Eco-audit scheme is a Community framework allowing voluntary 
participation by companies in the industrial sector. 
The fundamental objective of the scheme is to improve the environmental 
performance of industrial activities and thereby contribute to 
protecting the environment. 
To this end, the scheme requires companies to establish environmental 
protection systems, evaluate such systems and inform the public about 
their environmental performance. 
Article 2 
This Article defines the basic terms used in the Regulation. 
Only the terms used in a specific sense in this proposal are defined. 
Environmental review 
This is the starting point for the Eco-audit process. The 
environmental review is a comprehensive study of the interaction 
between the environment and activities at the production site. This 
includes identifying and analysing general problems, determining the 
environmental impact of the activities concerned and evaluating the 
performance of all the measures and systems introduced. 
Unlike environmental impact assessments of projects, this type of 
environmental review analyses an existing situation, rather than 
modelling a hypothetical scenario. Consequently, a different method 
will be employed. 
All the significant environmental aspects listed in Annex I are 
reviewed. 
Environmental protection system 
This term means the package of measures taken by the company to protect 
the environment. 
These include the technical processes and equipment, the 
organizational, management, supervision and emergency arrangements, 
etc. 
Generally, therefore, this concerns the technical facilities and the 
management system. Some of these measures have to be taken to comply 
with the relevant statutory standards, others stem from the policy and 
objectives adopted autonomously by the company. 
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Environmental policy 
Environmental policy means a document from the senior management 
defining the company's overall aims with respect to the environment and 
the principles on which its action in this field will be based. These 
aims and principles apply to all the company's activities and at all 
the production sites concerned. 
Such an environmental policy sometimes includes quantitative targets, 
e.g. for reducing or ending use or emissions of specific substances. 
Environmental management 
This is the function of determining and implementing the company's 
environmental policy. 
Environmental management is one aspect of the company's general 
management tasks. 
Environmental management system 
Environmental management is put into action by a management system, 
i.e. establishment of an organizational structure, definition of 
responsibilities, practices, procedures and working methods and 
allocation of the requisite resources. 
Usually, the environmental management system too is an integral part of 
the company's general management system. 
Environmental management and the environmental management system alike 
cover both the general aspects and problems specific to the site in 
question. 
Environmental objectives 
These are the detailed goals, including target values, which the 
company has set itself in the environmental protection field, 
particularly at the site concerned, in the light of the policy 
established by the senior management. 
These objectives could include a reduction of certain impacts detected, 
improvements in the quality of the environment, measures to lower 
emissions, waste generation, energy consumption, etc. 
Environmental programme 
This programme describes the action planned by the company in order to 
attain the objectives set for the site in question by the appointed 
time. 
Environmental audit 
The definition of "environmental audit" adopted by the International 
chamber of Commerce has been incorporated in the proposal for a 
Regulation since it reflects the most widespread practice by the 
companies which already conduct such audits and has the support of a 
broad consensus within industry. 
Such audits are an environmental management tool enabling senior 
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management to monitor and evaluate performance. 
The fundamental features enshrined in the proposal are that the audits 
must be periodic, systematic and objective. 
This audit procedure includes evaluation of the organizational 
arrangements, management system and equipment in comparison with the 
statutory standards, the company's own standards and the technological 
standards equivalent to the best available technology for reducing 
pollution, as defined in Community legislation. 
Environmental statement 
This is the document regularly published by the companies participating 
in the Eco-audit scheme to keep the public informed, in particular 
about the environmental performance of each site concerned. 
Industrial activity 
The Regulation applies to the mining and quarrying industries, 
manufacturing industry, certain branches of the energy industry and 
waste management activities. The definition refers to the NACE 
classification of economic activities in the European Community. 
Company 
The proposal for a Regulation defines "company" very broadly, as any 
organization, whether publicly or privately owned, which has control 
over activities at a given production site. 
Site 
The definition of site refers to the geographical location where the 
activities are carried out, including any associated stores, equipment 
and infrastructure. 
Accredited environmental auditor 
This is a person or organization accredited, following the procedure 
introduced by the Member states to implement the Regulation, to 
validate the environmental statements. Validation of complex 
activities will call for a wide range of skills which no single expert 
can combine. Consequently, the accreditation will define the field in 
which the expert or organization is authorized to operate. 
Competent bodies 
Competent bodies are the organizations designated by the Member States 
to perform the following tasks: 
to receive the first environmental statement and the information 
specified in Annex IV; 
- to receive the subsequent statements; 
to participate in the establishment and management of the systems 
for the accreditation of environmental auditors; 
to establish, update and send the Commission the list of sites 
participating in the Eco-audit scheme; 
- to supervise use of the logo. 
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Article 3 
This Article defines the commitments made by companies which decide to 
participate in the voluntary Eco-audit scheme. This scheme is open to 
companies operating one or more of the industrial activities defined in 
Article 2. The commitments apply to the individual production site. 
The basic commitments are: 
to conduct an initial environmental review; 
to establish an environmental protection system, in the light of 
the results of the initial review; 
to carry out, or have carried out, periodic, systematic 
environmental audits of the activities concerned; 
to prepare periodic environmental statements; 
to have the statements validated by accredited environmental 
auditors ; 
to submit the statements to the competent body and keep them at the 
disposal of the public. 
Participation in the scheme starts from the time of submission to the 
competent body of the first statement validated by an accredited 
auditor. 
Article 4 
Article 4 aims at standardization of the environmental management 
systems which are a key component of the protection systems. This 
standardization will be carried out by the appropriate European 
standardization bodies on request from the Commission and on the basis 
of the criteria set out in Annex I. 
These standards will supplement and specify in greater detail the 
EN 29 000 series of standards which will serve as the point of 
reference for the establishment of the management systems from the time 
of entry into force of the Regulation. 
Article 5 
Article 5 defines the nature and content of the periodic environmental 
statement. This statement is to be prepared under the control of 
company management on the basis, in particular, of the results of the 
audit. It will also contain data gleaned from other procedures, such 
as emission inventories. 
The statement is a non-technical document written specifically for the 
public. 
It will include, in particular, details of: 
- the activities concerned; 
the environmental problems raised by these activities; 
an inventory of emissions, of waste generation and of energy and 
raw material consumption; 
the company's environmental policy, programme and objectives; 
environmental performance. 
- 21 
Article 6 
Article 6 contains rules on the organization of auditing and validation 
activities. 
The audit will be conducted either by the company itself if it has an 
appropriate system of its own or by an external body recognized to this 
end by the Member State. 
In both cases, the ISO 10011 standards will apply. 
The accredited environmental auditors will validate the statements in 
line with the criteria set out in Annex II. The auditors' activities 
will be covered by the professional secrecy obligation. 
The European Organization for Testing and Certification will coordinate 
the procedures for validation and certification of compliance with the 
standards established pursuant to Article 4. 
Article 7 
This Article lays down the rules on the accreditation of environmental 
auditors. The Member States will ensure the establishment of 
accreditation systems responsible for laying down and implementing 
appropriate accreditation conditions and procedures. 
To ensure Community-wide harmonization of validation activities, these 
conditions and procedures must be approved by the Commission before 
they are adopted by an accreditation system. All parties concerned 
(competent bodies, industrial confederations, non-governmental 
organizations and trade unions) will be entitled to take part in 
setting up and directing these systems. 
Professional auditors will automatically be recognized as accredited 
throughout the Community. 
Article 8 
From the national lists established by the accreditation systems in 
each Member State, the Commission will compile a list of accredited 
environmental auditors and publish it in the Official Journal of the 
European Communities. 
Article 9 
The competent body in each Member State will establish a list of sites 
participating in the Eco-audit scheme. 
From these national lists, the Commission will establish a combined 
list which will be updated annually and published in the official 
Journal of the European Communities. 
Article 10 
The Member States will be required to designate the competent bodies 
within twelve months of the date of adoption of the Regulation. 
- 22 -
Article 11 
This Article defines the conditions for use of the Eco-audit logo. 
This logo may not be used on products or product packages nor for 
advertising products. 
Also the logo must always be accompanied by a statement indicating the 
sites at which the Eco-audit scheme applies. 
The logo may not be used in relation to sites which fail to comply with 
the Community and national environmental regulations. 
The competent authorities will be empowered to supervise use of the 
logo by companies. 
Article 12 
The Member States will be allowed to encourage companies to participate 
in the Eco-audit scheme, provided the action is in compliance with 
Community law. For small firms in particular, provision has been made 
for establishing assistance facilities to provide the expertise and 
support needed to solve specific problems which could otherwise 
restrict their participation in the scheme. 
The Commission will also take measures to assist small firms, in 
particular to provide training, information and technical assistance. 
Article 13 
The Regulation will be reviewed four years after entry into force, in 
the light of the experience gained. In particular, the voluntary 
nature and scope of the scheme will be reviewed. Provision has been 
made for the Council to adopt any amendments needed by a qualified 
majority. 
Article 14 
The Regulation will enter into force the day following its publication, 
but will not apply until 18 months after it comes into force. 
Annex I 
Annex I defines the criteria concerning environmental protection 
systems and environmental auditing. 
Inter alia, this Annex defines the standards applicable (EN 29 000 for 
equipment and ISO 10011 for the audit), the good environmental 
management practices to be observed and the issues to be covered by the 
environmental reviews and audits. 
The Annex also defines in detail the elements to be included in the 
environmental protection system. 
23 -
In the specific case of the audit, the Annex defines the requirements 
applicable as regards the objectives, scope, organization and 
resources, planning and preparation, on-site audit activities, 
reporting and follow-up. In addition, an audit frequency of between 
one and three years has been set, leaving company management maximum 
room for manoeuvre to decide the frequency for each site, within this 
range, on the basis of criteria such as the environmental impact of the 
activities concerned. 
Annex II 
Annex II deals with the accreditation and role of auditors. The 
accreditation conditions and procedures will take account of European 
standard EN 45012. 
Auditors will be responsible for checking that companies comply with 
the relevant requirements of the Eco-audit scheme. Compliance with 
these requirements is the precondition for validation of the 
environmental statement and, hence, for inclusion or retention on the 
list of companies participating in the Eco-audit scheme and entitled to 
use the logo. 
The auditor must use the appropriate methods to check compliance, 
including a visit to the site, but avoiding unnecessary duplication of 
the company's own internal audit. The Commission will lay down the 
validation guidelines to be applied by auditors. 
r*™^~-r?**l*t*''*^^ 
- 24 -
Proposal for a 
COUNCIL REGULATION (EEC) 
allowing voluntary participation by companies in the industrial 
sector in a Community ECO-audit scheme 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Economic 
Community, and in particular Article 130s thereof, 
Having regard to the proposal from the Commission, 
Having regard to the opinion of the European Parliament, 
Having regard to the opinion of the Economic and Social Committee, 
Whereas the objectives of the Community's environment policy, as set 
out in the Treaty and detailed in the European Community's Action 
Programmes on the Environment for 1973<1), for 1977(^), for 
1983(3) and for 19 87(4), are, in particular, to prevent, reduce and 
as far as possible eliminate pollution, particularly at source, and 
ensure sound management of raw material resources, on the basis of the 
polluter pays principle; 
(1) OJ No C 112, 20.12.1973, p. 1. 
(2) OJ No C 139, 13.6.1977, p. 1. 
(3) OJ No C 46, 17.2.1983, p. 1. 
(4) OJ No C 70, 18.3.1987, p. 1. 
- 25 -
Whereas, in particular, the Fourth Community Action Programme on the 
Environment highlights the need to develop a more integrated policy on 
pollution control; 
Whereas the Council declared, in its resolution of 19 October 19 87 
concerning the Fourth Action Programme on the Environment(^), that it 
was important, while observing the respective powers of the Community 
and the Member States, for Community action to concentrate on certain 
priority areas, particularly improved access to information on the 
environment; whereas the European Parliament stressed, in its opinion 
on the same Action Programmed), that access to information for all 
must be made possible by a specific Community programme; 
Whereas the Council adopted Directive 90/313/EEC of 7 June 199 0 on the 
freedom of access to information on the environment^); 
Whereas companies, in particular industrial companies, are faced with 
constantly growing, far-reaching and complex tasks and responsibilities 
related to the assessment, control, prevention or reduction of the 
environmental impact of their activities; 
Whereas these tasks and responsibilities call for companies to 
establish effective environmental protection systems; 
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 
safety and health of workers; 
(5) OJ No C 328, 7.12.1987, p. 1. 
(6) OJ No C 156, 15.6.1987, p. 138. 
(7) OJ No L 158, 23.6.1990, p. 56. 
- 26 -
Whereas the use of environmental auditing techniques, within the 
framework of such environmental protection systems, is particularly 
important for the systematic, regular and objective evaluation of 
environmental performances and facilitates improvement of such 
performances ; 
Whereas the establishment of environmental protection systems and the 
use of environmental auditing in this context are more advanced in the 
industrial sector; 
Whereas the public is showing growing interest in information about the 
environmental performances of companies; 
Whereas environmental auditing, implemented within an appropriate 
framework, can provide both an effective tool to improve the 
environmental performances of companies and a solid basis for company 
policy on information for, and collaboration with, the public; 
Whereas the introduction of a flexible Community scheme for the 
evaluation and improvement of the environmental performance of certain 
activities would also stimulate further developments in areas such as 
standardization and certification of internal environmental management 
systems; 
Whereas it is therefore necessary and appropriate to encourage 
companies to introduce environmental protection systems including audit 
programmes and to promote systematic, sound information for the public 
on companies' environmental policy, programmes, management and 
performance and, in particular, on the link between health and the 
environment; 
Whereas the best means of achieving this end is to establish a 
Community scheme allowing voluntary participation by companies; 
- 27 -
Whereas the aims of such a scheme should be to promote the introduction 
of effective protection 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; 
whereas it is necessary to provide for independent validation, by 
accredited environmental auditors, of the environmental statements for 
the public, in order to guarantee the reliability and 
representativeness of such information; 
Whereas it is necessary to establish the conditions and procedures for 
the accreditation of environmental auditors and procedures for 
preventing any distortion of the validation activities within the 
framework of this Regulation; 
Whereas this Regulation could need revision, particularly of its scope, 
in the light of the experience gained in the first years of its 
implementation; whereas, therefore, an effective procedure is necessary 
for such revision, 
HAS ADOPTED THIS REGULATION: 
- 28 -
ARTICLE 1 
The Eco-audit scheme and its objectives 
1. A Community scheme allowing voluntary participation by industrial 
companies, hereinafter referred to as the "Eco-audit scheme", is 
hereby established for the evaluation and improvement of the 
environmental performance of industrial activities and the 
provision of the relevant information to the public. 
2. The objective of the Eco-audit scheme shall be to promote 
improvements in the environmental performance of industrial 
activities by: 
(a) the establishment and implementation of environmental 
protection systems by companies; 
(b) the systematic, objective and periodic evaluation of the 
environmental performance of such systems; 
(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 comprehensive 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 coordinated set of 
measures of various kinds aimed at protecting the environment; 
- 29 -
(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 environmental 
policy; 
(e) "environmental management system" means the organizational 
structure, responsibilities, practices, procedures, processes and 
resources for implementing environmental management; 
(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 given site, including a description of the 
measures taken to achieve such objectives and the deadlines set for 
implementation of such measures; 
(h) "environmental audit" means a management tool comprising a 
systematic, documented, periodic and objective evaluation of the 
performance of the organization, management system and equipment 
designed to protect the environment with the aim of: 
(i) facilitating management control of environmental 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; 
- 30 -
(j) "industrial activity" means any activity listed under sections C 
and D of the classification of economic activities in the European 
Community (NACE rev. 1), as established by Council Regulation (EEC) 
No 3037/90(8), with the addition of electricity, gas, steam and 
hot water production, and the recycling, treatment, destruction or 
disposal of solid or liquid waste; 
(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 associated storage of raw materials, by-products, 
intermediate 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 line with the conditions and 
procedures referred to in Article 7; 
(n) "competent bodies" means the bodies designated by Member States, in 
line with Article 10, to perform the tasks mentioned in this 
Regulation. 
ARTICLE 3 
Participation in the Eco-audit scheme, commitments by companies 
participating, participation procedure 
1. Companies operating any industrial activity may participate in the 
Eco-audit scheme at any of the sites where such activities are 
performed by undertaking to comply with all the rules and 
conditions and to observe all the procedures set out in this 
Regulation at each site involved, and in particular: 
(8) OJ No L 293, 24.10.1990, p. 1. 
- 31 -
to establish and implement, in the light of the results of an 
initial environmental review, in line with the criteria in 
Annex I and ensuring appropriate participation by workers and 
their representatives, an environmental protection system 
applicable to all activities at the site; 
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 prepare an environmental statement specific to each site 
audited with the same frequency as the environmental audit; 
- 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 submit the environmental statements validated by accredited 
environmental auditors to the competent body and keep them at 
the disposal of the public. 
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 
environmental statement validated by an environmental auditor, 
including the information referred to in Annex IV, to the competent 
body referred to in Article 10. 
- 32 -
3. The commitments defined in this Article shall apply without 
prejudice to the action decided upon by the Member States within 
the framework of point (a) of Article 12(1). 
ARTICLE 4 
Standardization of environmental management systems 
The Commission shall request the appropriate European standardization 
bodies to develop and adopt standards for environmental management 
systems based on the criteria in Annex I, taking into account the 
objectives, principles and provisions of this Regulation. 
ARTICLE 5 
Environmental statement 
1. An environmental statement shall be prepared for each site 
participating in the Eco-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. It shall be written specifically for the public in a 
concise, non-technical form. 
2. The environmental statement shall include, in particular, the 
following contents: 
a description of the company's activities at the site 
considered; 
a detailed assessment of all the significant environmental 
issues of relevance to the activities concerned; 
- 33 -
a summary of the figures on pollutant emissions, waste 
generation, raw material, energy and water consumption and 
other significant environmental aspects, as appropriate; 
a presentation of the company's environmental policy, programme 
and specific objectives for the site considered; 
- 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 II. 
ARTICLE 6 
Organization of auditing and validation activities 
1. The environmental audit of a site may be conducted either by the 
company's auditors, if the company has set up its own appropriate 
system, for example within the framework of the EN 29 000 standard, 
or by external auditors accredited for this purpose by a body 
recognized by the Member State. In both cases the audit shall be 
performed in line with the criteria set out in Annex I and, in 
particular, taking account of the ISO 10011 standards on auditors' 
qualifications (part 2) and on audit procedures (part 1). 
2. The environmental statements shall be validated by accredited 
environmental auditors, in line with the criteria set out in 
Annex II. 
Accredited environmental auditors shall not divulge, . without 
authorization from the company management, any information or data 
obtained in the course of their validation activities. 
- 34 -
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 
Article 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(1). 
ARTICLE 7 
Accreditation of environmental auditors 
1. Member states shall ensure, within 12 months of the entry into 
force of this Regulation, that accreditation systems responsible 
for laying down and implementing appropriate conditions and 
procedures for the accreditation of environmental auditors and for 
supervising their activities are fully operational. To this end, 
Member states may either use existing certification institutions or 
designate or set up other appropriate bodies. 
In establishing the abovementioned conditions and procedures, the 
accreditation systems in the Member States shall take account of 
the criteria set out in Annex II. Member States shall inform the 
Commission in advance of the measures they intend to adopt on this 
subject. These measures must be approved by the Commission before 
they can be adopted by an accreditation system. 
Member States shall adopt the rules and procedures necessary to 
enable the accreditation systems to perform their role. 
Member States shall inform the Commission without delay of the 
measures taken within the framework of this paragraph. 
- 35 -
2. The competent bodies, the industrial confederations concerned, non­
governmental environmental and consumer organizations and trade 
unions shall be entitled to participate in setting up and 
directing, in line with the rules and procedures established by the 
Member States, the accreditation systems referred to in 
paragraph 1. The Commission shall be informed of these rules and 
procedures without delay. 
3. The accreditation systems shall collaborate, in particular in 
supervising the 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. 
ARTICLE 9 
List of sites participating in the Eco-audit scheme 
1. The bodies designated for this purpose by the Member States shall 
establish a list of sites participating in the Eco-audit scheme and 
shall update this list regularly. 
- 36 
If a company fails to submit the validated environmental statements 
for a site to the competent body within the deadline announced, the 
site shall be deleted from the list. 
2. The competent bodies shall communicate the lists and their updates 
to the Commission each year. 
Each year the Commission shall publish in the Official Journal of 
the European Communities a list of all the sites participating in 
the Eco-audit scheme in the Community. 
ARTICLE 10 
Competent bodies 
Member States shall designate, within 12 months of the entry into force 
of this Regulation, the competent bodies and shall inform the 
Commission thereof immediately. 
ARTICLE 11 
The Eco-audit logo 
1. The logo illustrated in Annex III may be used in relation to sites 
participating in the Eco-audit scheme. The logo shall always be 
accompanied by a statement of which sites are participating. 
The logo may be used: 
- on the company's environmental statements; 
- on the company's brochures, reports and information 
documentation; 
- on the company's headed paper; 
for the company's advertisements, on condition that such 
advertisements contain no reference tc specific products or 
services. 
- 37 -
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 in Annex 
III, as appropriate. 
2. The use of the logo shall be forbidden in the case of sites which 
fail to comply with the requirements of the Community and national 
environmental regulations. 
Member States shall take the necessary measures to empower the 
competent bodies to supervise use of the logo and shall inform the 
Commission of these measures immediately. 
ARTICLE 12 
Promotion of the Eco-audit 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; 
(b) simplifying and/or reducing the practical verification and 
inspection formalities under certain conditions, in particular 
for small and medium-sized enterprises; 
(c) advertising and informing the public of the Eco-audit scheme. 
Member States shall inform the Commission immediately of the 
measures they take within the framework of this Article. 
- 38 -
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 medium-sized enterprises, in 
particular by providing information, training and technical 
assistance. 
ARTICLE 13 
Revision 
Four years after the entry into force of this 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 appropriate amendments, particularly to the scope 
and nature of the scheme. 
Within the framework of this revision, the Council shall adopt the 
amendments proposed by a qualified majority, as provided for by the 
second paragraph of Article 130s of the Treaty. 
ARTICLE 14 
Entry into force 
This Regulation shall enter into force on 1 January 1993. 
It shall apply with effect from 1 July 1994. 
This Regulation shall be binding in its entirety and directly 
applicable in all Member States. 
Done at Brussels, For the Council 
The President 
- 39 -
ANNEX I 
Issues, criteria and requirements concerning environmental protection 
systems and environmental auditing 
A. Environmental protection systems must be established taking account 
of the EN 29000 series of standards and, as soon as they are 
adopted, of any specific standards set in the future within the 
framework of the provisions of Article 4. 
Such systems will include, in particular, the following elements, 
formally stated in writing: an environmental policy, environmental 
objectives, an environmental programme and an environmental 
management system, including an audit programme. 
The corresponding documents will explain how the environmental 
policy and the environmental management system for the site relate 
to the policy and systems of the company as a whole and will 
include a statement of the environmental policy conducted by the 
company. 
The environmental protection system will include technical and 
organizational measures and procedures aiming at generating the 
information and data necessary to evaluate the environmental 
performance of activities at the site considered, with reference to 
the company's environmental policies, objectives and programmes. 
B. Issues to be covered 
The following issues will be covered within the framework of 
environmental protection systems and environmental auditing: 
assessment, control and prevention of the impact of the 
activity concerned on the various sectors of the environment; 
energy management, savings and choice; 
- 40 -
raw materials management, savings, choice and transportation; 
water management and savings; 
waste avoidance, recycling, reuse, transportation and disposal; 
selection of production processes; 
product planning (design, packaging, transportation, use and 
disposal); 
prevention and limitation of accidents; 
staff information, training and participation on environmental 
issues; 
external information and public participation, including 
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. 
As regards environmental management, the following "good management 
practices" will be 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, objectives 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. 
- 41 -
3. Management shall assess in advance the environmental impact of 
all new activities, 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. 
5. 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 and to conserve 
resources are introduced and applied. 
7. Management shall take the necessary measures to prevent 
accidental emissions of materials or energy. 
8. The company shall establish and apply verification procedures 
to check compliance with the environmental policy 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
compliance with its environmental policy, objectives or 
targets. 
10. Management shall cooperate with the public authorities to 
establish and update contingency procedures to minimize the 
impact of any accidents that nevertheless occur. 
11. Management shall provide the public with the information 
necessary to understand the potential environmental impact of 
the company's activities and shall be prepared to respond 
positively to expressions of public concern. 
- 42 -
12. Management shall provide appropriate advice to customers on the 
prevention of accidents and pollution during the handling, use 
and disposal of the products made by the company. 
13. Management shall ensure that contractors working on the 
company's behalf apply environmental standards equivalent to 
the company's own. 
D. The issues and requirements mentioned in paragraphs B and C will 
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. 
The objectives must include, in particular, assessing the 
management systems in place, determining compliance with Community, 
national, and local regulations and determining conformity with 
company policies. 
- 43 -
Scope 
The overall scope of the audit must be clearly defined and must 
explicitly specify the: 
° Subject areas covered. 
° Activities at the site. 
° Environmental performance standards. 
° Period covered by the audit. 
Organization and resources 
Environmental audits must be performed by auditors with appropriate 
knowledge of the sectors and fields audited and sufficient training 
and proficiency as an auditor to achieve the stated objectives. The 
resources and time allocated to the audit must be commensurate to 
the scope and objectives of the audit. 
The top company management shall support the auditing. 
The auditors shall be independent of the activities they audit. 
Planning and preparation for a site audit 
Each audit will be planned and prepared with the objectives, in 
particular, of: 
ensuring that appropriate resources are allocated; 
ensuring that 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. 
- 44 -
On-site audit activities 
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 are effective and appropriate. 
The following steps, in particular, will be included in the audit 
process : 
8 Understanding of the management systems. 
° Assessing strengths and weaknesses of the management systems. 
° Gathering relevant evidence. 
° Evaluating audit results. 
0 Preparing audit conclusions. 
° Reporting audit findings and conclusions. 
Reporting audit findings and conclusions 
A written audit report of the appropriate form and content will be 
prepared by the auditors to ensure full, formal submission of the 
findings and conclusions of the audit. 
The findings and conclusions of the audit must be formally 
communicated to the top company management. 
- 45 -
The fundamental objective of a written audit report is: 
to document 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 demonstrate the need for and initiate corrective action. 
Audit follow-up 
The audit process will culminate in the preparation and 
implementation of a plan of appropriate corrective action. 
Appropriate mechanisms must be in place and in operation to ensure 
that the audit results are followed up. 
Criteria for establishing appropriate audit frequency 
The audit will be conducted at intervals of between 1 and 3 years. 
The frequency will be established by the top company management, 
taking account of the potential overall environmental impact of the 
activities at the site, depending, in particular, on the following 
elements : 
Importance and urgency of the problems detected 
Scale and complexity of the activities 
Volume of emissions 
History of environmental problems 
The normal auditing frequency in the Eco-audit scheme will be: 
1 year for activities with a high environmental impact 
2 years for activities with a moderate environmental impact 
3 years for activities with a low environmental impact 
- 46 -
ANNEX II 
Criteria and requirements concerning the accreditation of environmental 
auditors and to the function of the auditor 
A. Accreditation of environmental auditors 
European standard EN 45012 must be taken into account, as 
appropriate, in setting up and implementing the accreditation 
procedures and conditions for environmental auditors. 
B. The function of accredited auditors 
Validation will be carried out by accredited environmental auditors 
in conformity with the professional codes of practice which will be 
established and revised by the Commission. 
The function of the auditor is to certify: 
compliance with all the requirements of this Regulation, 
particularly concerning the environmental 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; 
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 described* above in a sound professional manner, using 
appropriate methods and avoiding unnecessary duplication of the 
company's activities and methods. 
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The auditor will operate on the basis of a written agreement with the 
company which defines the scope of the work, enables the auditor to 
operate in an independent professional manner and commits the company 
to providing the necessary cooperation. 
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 documentation to be examined in advance of the site visit will 
include basic information about the site and activities there, the 
description of the environmental management system in operation at the 
site, details of the previous environmental review or audit carried 
out, the report on that review or audit and the draft environmental 
statement. 
The company will also provide the auditor with the necessary 
information on previous reviews and audits and details of any 
infringements of the legislation and of any civil suits relating to 
environmental matters in the previous five years. 
The auditor's report to the company management will specify: 
(1) cases of non-compliance with the provisions of this Regulation; 
(2) technical defects in the environmental review or audit 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. 
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The following cases can arise: 
(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, sufficiently 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. 
(b) if the protection system, the audit method and the other 
relevant processes appear adequate but the statement needs to 
be revised and/or completed, the auditor will discuss the 
changes needed with the company management and will not 
validate the statement until the company has made the 
appropriate amendments and/or additions to the statement. 
(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 as far as necessary, and the 
statement revised accordingly. 
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ANNEX III 
The Eco-audit logo 
Eco-audit is a European Community scheme for the evaluation and 
improvement of the environmental performance at industrial 
production sites 
The logo illustrated above must be used in conjunction with one of the 
following phrases, as appropriate: 
"All our production sites in the EC participate in the Eco-audit 
scheme." 
- "All our production sites in (name of EC Member State) participate 
in the Eco-audit scheme." 
- "The following production sites of our company participate in the 
Eco-audit scheme." 
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ANNEX IV 
Information to be provided to the competent bodies at the time of 
submission of the first environmental statement 
1. Name of company: 
2. Name and location of the site: 
3. Brief description of activities at the site: (refer to annexed 
documents if necessary): 
4. Name and address of the accredited environmental auditor who 
validated the statement annexed 
5. Deadline for submission of the next validated environmental 
statement 
The following details must be annexed to the statement: 
a. A brief description of the environmental protection system. 
b. A description of the auditing programme established for the site. 
c. The initial validated environmental statement. 
ISSN 0254-1475 
COM(91) 459 final 
DOCUMENTS 
EN 08 
Catalogue number : CB-CO-92-092-EN-C 
ISBN 92-77-41782-X 
Office for Official Publications of the European Communities 
J_r2985 Luxembourg