Proposal for a COUNCIL REGULATION (EEC) temporarily suspending the autonomous Common Customs Tariff duties on imports of certain fishery products into the Canary Islands
Date: 1992-11-12
Institutions: European Commission
Subjects: Canary Islands, common customs tariff, fish, fish product, suspension of customs duties, transitional period (EU)

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) 

-  2 -

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 

and 

various 

obligations 

responsibilities 

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 

-  3 -

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. 

-  4 -

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. 

-  5 -

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 
activities* 
compliance  with  regulatory  standards  on  emissions  into  the  air  and 
water. 

aimed  at  verifying  certain  industrial 

The  EPA  is  pursuing  its  efforts, however,  to  promote  this  practice 
through  specific  campaigns  and  to  assist  local  administrations  and 
industrial  companies. 

at 

aimed 

encouraging 

private-sector 

In  July  19 86,  the  EPA  finally  published  a  general  policy 
statement^ 
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. 

-  6 -

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  o n ). 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 

5 

Toxic  Chemical  Release  Inventory.  Reporting  package.  EPA/560/4.91-
001,  January  1991. 
The  1988  Toxic  Release  Inventory  National  Report  -  EPA  560/4-90-
017-September 1990. 

- 7 -

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. 

-  8 -

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 

préfectoral 
authorization  under  the  Law  of  19  July  1976  on  "scheduled 
facilities  for the protection  of the  environment". 

establishments 

industrial 

require 

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. 

requirements 

Such 
establishment,  in  the  light, 
instructions. These  instructions  include, in particular: 

each 
of  specific  ministerial 

individually 

determined 

alia, 

for 

are 

inter 

the  ministerial  circular  of  28  March  1988,  which  orders  the 
inspection  authorities  progressively 
inspection  procedures  for emissions  into the  air  and water  from 
large  industrial  establishments,  under  the  authorities' 
supervision  and  statistical  control. 

to  introduce 

self-

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 
de 
l'Environnement 
pollution 
industrielle  -  Principaux  rejets  -  Décembre  1987,  Mai  1989, 
Septembre  1990. 

Risques,  Service 
la 

Industrielles 
Industriel. 

et  des 
Cartographie 

de 

-  9 -

The  inspection  authorities  are under  no obligation, however, to 
ensure  that  the  results  of  these  evaluations  are  published  in 
any  specific  form. 

The  Netherlands 

on 

the 

included 

2.  In  August  19 89,  the  government  published  a  multiannual  action 
provisions^ 
environment,  which 
programme 
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 
the 
environmental 
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. 

activities ; 

programmes 

for 

which 

measures, 

These 
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. 

12 000 

around 

apply 

to 

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 

10 -

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. 

-  11 -

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. 

-  12 -

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. 

-  13 -

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. 

-  14 -

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. 

-  15 -

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. 

- 16 -

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. 

-  17 -

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. 

include 

These 
the 
organizational,  management,  supervision  and  emergency  arrangements, 
etc. 

equipment, 

processes 

technical 

the 

and 

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. 

- 18 -

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 

- 19 -

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. 

- 20 -

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 
non-governmental 
(competent 
organizations  and  trade  unions)  will  be  entitled  to  take  part  in 
setting up and directing these systems. 

confederations, 

industrial 

bodies, 

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 8 7 (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. 

Revision 

ARTICLE 13 

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. 

-  47 -

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. 

-  48 -

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. 

-  49 -

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." 

-  50 -

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