Commission Recommendation of 10 July 2003 on guidance for the implementation of Regulation (EC) No 761/2001 of the European Parliament and of the Council allowing voluntary participation by organisations in a Community eco-management and audit scheme (EMAS) concerning the selection and use of environmental performance indicators (Text with EEA relevance) (notified under document number C(2003) 2253)
Date: 2003-07-10
Institutions: European Commission
Subjects: EU environmental policy, environmental impact, environmental monitoring, environmental standard, industrial enterprise, industrial pollution, pollution control measures

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COMMISSION

COMMISSION RECOMMENDATION

of 10 July 2003

on guidance for the implementation of Regulation (EC) No 761/2001 of the European Parliament
and of the Council allowing voluntary participation by organisations in a Community eco-manage-
ment and audit scheme (EMAS) concerning the selection and use of environmental performance
indicators

(notified under document number C(2003) 2253)

(Text with EEA relevance)

(2003/532/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Com-
munity, and in particular Article 211, second indent, thereof,

Whereas:

(1)

(2)

(3)

(4)

(5)

Regulation (EC) No 761/2001 of the European Parlia-
ment and of the Council of 19 March 2001 allowing
voluntary participation by organisations in a Community
eco-management and audit scheme (EMAS) (1) defines
the essential requirements for participation by organisa-
tions in EMAS.

Regulation (EC) No 761/2001 calls on the Commission
to promote consistency in the application of EMAS.

This consistency can be enhanced by providing guidance
on producing an environmental statement as referred to
in Article 3(2)(c) of Regulation (EC) No 761/2001, both
to organisations and environmental verifiers.

Pursuant to Annex III 3.3 to Regulation (EC) No 761/
2001, organisations implementing EMAS may use envir-
onmental performance indicators to increase clarity,
the information
transparency and comparability of
provided by an organisation.

The selection and use of environmental performance
indicators may also help organisations in better under-
standing and improving their environmental manage-
ment and performance.

(6)

(7)

(8)

The guidance on the EMAS environmental statement
contained in Annex I.3 to Recommendation No 2001/
680/EC (2) announces that the Commission will develop
guidance on the selection and use of environmental
performance indicators in due course.

The selection and use of environmental performance
indicators should be cost-effective and appropriate to the
size and type of organisation and its needs and
priorities.

The guidance provided for in this Recommendation is in
accordance with the opinion of the Committee estab-
lished pursuant to Article 14 of Regulation (EC) No 761/
2001,

HEREBY RECOMMENDS:

1. For the purpose of producing the EMAS environmental
statement organisations may use the environmental perfor-
mance indicators contained in Annex I.

2. This Recommendation is addressed to the Member States.

Done at Brussels, 10 July 2003.

For the Commission

Margot WALLSTRÖM

Member of the Commission

(1) OJ L 114, 24.4.2001, p. 1.

(2) OJ L 247, 17.9.2001, p. 1.

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ANNEX I

GUIDANCE ON THE SELECTION AND USE OF ENVIRONMENTAL PERFORMANCE INDICATORS FOR THE
EMAS REGULATION

1. Introduction

In Annex III 3.3 of the EMAS Regulation participating organisations are encouraged to use environmental performance
indicators where appropriate.

The use of such indicators will enhance the reporting of environmental performance by converting raw data into infor-
mation that can be easily understood by the intended audience. Environmental performance indicators summarise exten-
sive environmental data to a limited number of significant key information sets. This will assist organisations in quanti-
fying and reporting environmental performance. Another important function of environmental indicators is to assist
organisations in the management of their environmental aspects and impacts. Besides that, organisations such as ranking
agencies and financial advisory firms are becoming increasingly interested in environmental performance.

Creating environmental
information can be expensive and time consuming. Environmental performance indicators
should therefore be cost-effective and appropriate to the size and type of organisation and its needs and priorities. They
should address primarily those environmental impacts that are most significant and which the company can influence
by its operations, management, activities, products and services. They should also be sensitive enough to reflect signifi-
cant changes in environmental impacts. In addition, organisations should make the optimum use of the environmental
information they collect. To this end the indicators should fulfil the dual purpose of assisting the management of the
organisation and providing information to stakeholders. Depending on an organisation's capabilities and resources, the
use of environmental performance indicators may initially be limited to those aspects considered most relevant, with the
initial scope being gradually widened over time. The indicators and measurement units provided in this guidance are
given by way of example.

Several publications and standards which may assist organisations already exist and are referenced in the literature
Annex II of this Recommendation.

The basic principles of environmental indicator systems are:

— comparability: indicators should enable a comparison and show changes in the environmental performance,

— balance between problematic (bad) and prospective (good) areas,

— continuity: indicators should be based on the same criteria and should be taken over comparable time sections or

units,

— timeliness: indicators should be updated frequently enough to allow action to be taken,

— clarity: indicators should be clear and understandable.

2. Categories of environmental performance indicators

Usually, three categories of environmental
performance of an organisation (1):

indicators are defined for evaluating and reporting the environmental

Operational Performance Indicators (OPIs)

Management Performance
Indicators (MPIs)

Environmental Condition Indicators
(ECIs)

Input indicators

Physical facilities
and equipment
indicators

Materials

Design

Energy

Installation

Output
indicators

System
indicators

Functional area
indicators

Environmental
media indicators

Bio- and
anthroposphere
indicators

Products
provided by
the
organisation

Services
provided by
the
organisation

Implementa-
tion of poli-
cies, and
programs

Conformance

Administra-
tion and
planning

Purchasing
and
investments

Air

Flora

Water

Fauna

(1) The major categories OPIs, MPIs, and ECIs as well as most subcategories correspond directly to relevant indicator categories used in
EN/ISO 14031:1999 ‘Environmental management — Environmental performance evaluation — Guidelines’. The subcategories
‘products supporting the organisation's operation’, ‘transport’, ‘employee involvement’, ‘administration and planning’, ‘purchasing and
investments’ and ‘health and safety’ are specific for EMAS.

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Operational Performance Indicators (OPIs)

Management Performance
Indicators (MPIs)

Environmental Condition Indicators
(ECIs)

Input indicators

Physical facilities
and equipment
indicators

Output
indicators

System
indicators

Functional area
indicators

Environmental
media indicators

Bio- and
anthroposphere
indicators

Services
supporting
the organisa-
tion's
operation

Products
supporting
the organisa-
tion's
operation

Operation

Wastes

Financial
performance

Health and
safety

Land

Humans

Maintenance

Emissions

Employee
involvement

Community
relations

Aesthetics,
heritage and
culture

Land use

Transport

Operational performance indicators (OPIs): These concentrate on the aspects associated with an organisation's operations
including activities, products or services and can cover such topics as emissions, product and raw material recycling, fuel
consumption of vehicle fleet, or energy usage.

Operational performance indicators can be subdivided into input indicators, physical facilities and equipment indicators
and output indicators. They concentrate on planning, controlling and monitoring the environmental impacts of the orga-
nisation's operations. Operational performance indicators are also a tool for communicating environmental data through
environmental reports or environmental statements,
in accordance with the EMAS Regulation. By integrating cost
aspects into them, they furthermore represent a basis for environmental cost management.

Management Performance Indicators (MPIs): These concentrate on the efforts of management to provide the infrastructure
for environmental management to succeed and can, among others, cover environmental programmes, objectives and
targets, training, incentive schemes, audit frequency, site inspections, administration and community relations.

These indicators serve primarily as internal control and information measurements, but do not by themselves provide
sufficient information to give an accurate picture of the organisation's environmental performance.

Environmental Condition Indicators (ECIs): These give information on the quality of the environment surrounding the orga-
nisation or the local, regional or global state of the environment. Examples include the water quality of a nearby lake,
the regional air quality, concentrations of greenhouse gases or the concentration of certain pollutants in the soil. While
they may be quite wide-ranging they can be used to focus the attention of the organisation on the management of the
environmental aspects associated with significant environmental impacts.

The condition of environmental media (air, water, land) and the environmental problems that arise from it depend often
on a variety of influences. Examples are emissions from different organisations, private households or transport. Data
about the condition of environmental media are usually measured and recorded by governmental institutions. These data
are used to derive specific environmental indicator systems for the main environmental problems. In connection with
environmental policy goals, public environmental indicators can be used by organisations as an orientation for setting
priorities in determining their own indicators and objectives. This is especially the case when the organisation is one of
the main sources of an environmental problem, for example the impact of an airport on its surroundings in respect of
noise or the impact of a direct effluent discharge on local water quality. In particular in these cases, ECIs enable the
measurement of environmental impacts of the organisation.

These three categories of environmental indicators have become widely accepted and organisations should consider a
combination of these indicators in order to be able to demonstrate, that:

— they understand the environmental impacts associated with their activities, products and services (ECIs);

— they are taking appropriate measures to ensure the management of environmental aspects associated with the

environmental impacts (MPIs); and

— the results of the management of environmental aspects is improved environmental performance of their operations

(OPIs).

It is recognised however that for organisations with less significant environmental impacts and a less complex environ-
mental management system the most important indicators will be those relating to operational performance.

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3. Guidance

In selecting environmental performance indicators for a particular environmental aspect an organisation should ask itself
the following questions:

— What are the organisation's main environmental aspects and impacts?

— Where can most improvements be achieved?

— Where can environmental improvements also lead to cost reduction?

The selected environmental indicators should comply with environmental policy priorities:

— How does the organisation affect the local or regional environmental situation in relation to important local or

regional environmental policy issues?

— What environmental problems dominate the current political discussions?

— What external requirements, for example from interested parties, affect the organisation?

Flowchart about decision processes when selecting environmental performance indicators

Figure

In addition, organisations should select indicators which enhance their management. Indicators which do not contribute
to the management of the organisation will ultimately not be incorporated in day-to-day management and hence will
have little effect in improving performance. In short, only those indicators which enable the employees and management
to perform their tasks better are the ones which are most appropriate to the organisation.

The sections (a) to (e) below consider each of the criteria detailed in Annex III 3.3 to the EMAS Regulation and assist
organisations in the selection of appropriate indicators

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(a) Indicators should give an accurate appraisal of the organisation's performance

It is important that the organisation can have a correct assessment of its environmental performance. The indicators
should represent environmental performance as accurately as possible, providing a balanced illustration of environmental
aspects and impacts.

For instance, if an organisation reduces emissions to air or water but as a result produces more solid waste to landfill,
then the organisation should consider and report the overall environmental benefit. This will also have financial implica-
tions since the cost of disposal will also have to be included to enable management to estimate the costs and benefits of
such action.

In the following, examples of indicators and measurement units for use in the EMAS environmental statement are given.
They relate to the different indicator categories and subcategories as mentioned in the table of section 2 on categories of
environmental performance indicators above.

In addition to absolute values of environmental impacts, measurement units may also address the environmental impact
per unit of product or service, per turnover, gross sales or gross value added (‘eco-efficiency’ indicators) or the environ-
mental impact per employee (1).

OPERATIONAL PERFORMANCE: INPUT INDICATORS

Indicator category

Examples of indicators

Examples of measurement units

Materials

Raw materials, operating
and auxiliary materials,
ground water, surface
water, fossil fuels, wood,
etc.

tonnes per year

tonnes per tonnes of product per year

tonnes of hazardous/harmful substances per year

tonnes of hazardous/harmful substances per tonnes of
product per year

cubic metres per year

cubic metres per tonnes of product

Energy

Electricity, gas, oil, renew-
ables, etc.

megawatt hours per year

kilowatt hours per tonnes of product

Products (to be co-ordinated
with functional area
‘purchasing and invest-
ments’)

Preliminary products,
auxiliary and office
products, etc.

tonnes per year

kilograms of hazardous/harmful material per tonnes of
product

number/percentage of products with eco-labels (per year)

Services (to be co-ordinated
with functional area
‘purchasing and invest-
ments’)

Cleaning, waste disposal,
horticulture, catering,
communication, office
services, transport, travel,
education, administration
planning, financial services,
etc.

tonnes per year

kilograms of hazardous/harmful material per service unit
(and year)

number/percentage of services with eco-labels (per year)

OPERATIONAL PERFORMANCE: PHYSICAL FACILITIES AND EQUIPMENT INDICATORS

Indicator category

Examples of indicators

Examples of measurement units

Design

Buildings, machinery,
equipment, etc.

heat loss of buildings in Watts per square metres and
Kelvin

percentage of equipment with reusable parts (per year)

Installation

Buildings, machinery,
equipment, etc.

percentage of machinery parts designed for reuse (per
year)

percentage or number of equipment with eco-labels or
environmental declarations (per year)

(1) The use of employee related indicators should be treated with caution as this measure depends in some cases heavily on the capital-

labour mix employed by the company.

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OPERATIONAL PERFORMANCE: PHYSICAL FACILITIES AND EQUIPMENT INDICATORS

Indicator category

Examples of indicators

Examples of measurement units

Operation

Buildings, machinery,
equipment, etc.

hours per year specific machinery or equipment is in
operation

tonnes of substances, materials or products per year used
for operation

Maintenance

Land use

Transport

Buildings, machinery,
equipment, transport vehi-
cles, etc.

hours per year specific machinery or equipment needs
maintenance

tonnes of substances, materials or products per year used
for maintenance

Natural habitats, green
area, paved area, etc.

square kilometres (per year)

Fuel consumption, emis-
sions from vehicles, busi-
ness travels by type of
transport (plane, car, bus,
train), etc.

fuel consumption in tonnes per year by vehicle fleet

greenhouse gas emissions emitted in tonnes per year by
vehicle fleet

mass or number of fine and ultrafine particles emitted per
year by vehicle fleet

person kilometres per year

OPERATIONAL PERFORMANCE: OUTPUT INDICATORS

Indicator category

Examples of indicators

Examples of measurement units

Emissions

Air emissions such as
greenhouse gases, volatile
organic compounds, fine
and ultrafine particles, etc.

Effluents such as discharge
of specific hazardous
substances, process water
or cooling water, etc.

Waste such as hazardous
wastes (1), non-hazardous
waste, sludge, heat, noise,
etc.

tonnes per year

kilograms per tonnes of product

cubic metres per year

cubic metres per tonnes of product

kilograms of substances per cubic metre of waste water

percentage of waste recyclable (per year)

megajoules per year

megajoules per tonnes of product

decibels (at specific location)

Products (design, develop-
ment, packaging, use,
recovery, disposal)

Substances in products,
packaging material, energy
consumption of appliances,
etc.

tonnes of hazardous/harmful material per year (and
product unit)

mass percentage of product parts designed for reuse per
year

number and percentage of products with eco-labels (2) (per
year)

tonnes of packaging material per year

Services (design, develop-
ment, operation)

Cleaning, waste disposal,
horticultural, catering,
communication, office
services, transport, travel,
education, administration
planning, financial services
etc.

tonnes or kilograms of hazardous/harmful substances used
per service unit and year

fuel consumption in litres per service unit and year

number and percentage of services with eco-labels (per
year)

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MANAGEMENT PERFORMANCE: SYSTEM INDICATORS

Indicator category

Examples of indicators

Examples of measurement units

Implementation of policies
and programmes

Environmental objectives
and targets, workplace
conditions, data manage-
ment, etc.

percentage of objectives and targets reached per year

percentage of units/workplaces with environmental
requirements (per year)

percentage of units/workplaces integrated into environ-
mental measurement and data management systems (per
year)

Conformance

Auditing, conformance
with voluntary environ-
mental agreements, etc.

percentage of units/workplaces audited per year

number of targets of voluntary agreements achieved (per
year)

Financial performance

Resource savings, etc.

euro per year

Employee involvement

Environmental training,
employee consultation,
suggestions by employees
for improvements, etc.

days of training per employee and year

percentage of total training per year

number of meetings with employee/employee representa-
tives per year

number of suggestions per employee and year

number/percentage of suggestions implemented per year

MANAGEMENT PERFORMANCE: FUNCTIONAL AREA INDICATORS

Indicator category

Examples of indicators

Examples of measurement units

Administration and
planning

Direct and indirect envir-
onmental aspects and
impacts of planning deci-
sions, policies, land-use
planning, engagement in
green markets, etc.

number of policy developments for which an environ-
mental impact analysis was made (per year)

percentage of land planned to remain or become natural
habitats or green areas (per year)

total value in euro or percentage of products sold on green
markets

Purchasing and investments
(to be co-ordinated with
input indicators related to
products and services)

Environmental perfor-
mance of suppliers and
contractors, etc.

Investments in environ-
mental projects, etc.

number/percentage of suppliers and contractors with
environmental policies or management systems

total value in euro or percentage of capital investments
into environmental projects per year

Health and safety of work-
places

Environmental accidents,
illnesses, indoor air quality,
water quality at work-
places, noise, etc.

number of employee accidents per year

sick days per employee and year

concentration of harmful substances in milligram per litre
or parts per million

level of noise in decibels at location

Community relations

Discussions with stake-
holders groups (meetings,
active participation in
events), etc.

External requests for the
environmental statement,
etc.

number of discussions in person days per year

number of external request per year

number of external website downloads per year

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ENVIRONMENTAL CONDITIONS: ENVIRONMENTAL MEDIA INDICATORS

Indicator category

Examples of indicators

Examples of measurement units

Air

Water

Land

Specific substances in the
air such as sulphur and
nitrogen oxides, ozone,
volatile organic
compounds, fine and ultra-
fine particles, etc.

milligrams per litre

parts per million

milligrams per litre

Specific substances in
rivers, lakes, groundwater
such as nutrients, heavy
metals, organic
compounds, etc.

Natural habitats, protected
areas

Soil contaminated by heavy
metals, pesticides, nutri-
ents, etc.

percentage of area (per year)

change in square kilometres per year

square metres/cubic metres of contaminated soil per cubic
metre (per year)

ENVIRONMENTAL CONDITIONS: BIO- AND ANTHROPOSPHERE INDICATORS

Indicator category

Examples of indicators

Examples of measurement units

Flora

Fauna

Humans

Extinguished and endan-
gered species

number/percentage compared with natural habitats

Extinguished and endan-
gered species

number/percentage compared with natural habitats

Life expectancy of local
population, environmental
diseases of local popula-
tion, concentration of
contaminants in blood of
local population (lead, etc.)

life expectancy in years

percentage of local population with specific (chronicle)
diseases

milligrams of contaminant per litre

Aesthetics, heritage and
culture

Natural monuments

square kilometres

(1) Different types of wastes with significant environmental impacts should be reported separately, in particular in the case of hazardous
wastes. They should be accompanied, if appropriate, by the description and code of the relevant entry in the European waste list
(Commission Decision 2000/532/EC of 3 May 2000).

(2) Throughout this document and in relation to EMAS it is recommended that the European Union eco-label or national eco-labels of

the EU Member States are used.
See http://www.europa.eu.int/comm/environment/ecolabel for further information.

N.B.: Often the local environmental media and ecosystems are most relevant for environmental condition indicators
(ECIs). However, in some cases — such as greenhouse gas emissions — the state of the global environmental
might also be of relevance. If ECIs do not primarily reflect the environmental impact of the registered organisation
itself but rather the impact of other organisations or unknown sources this should be clearly mentioned in the
communication with stakeholders.

In the following a few examples of presenting environmental performance indicators in diagrams are given. In many
cases it is beneficial to give not only information on the past year but trends over several years.

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Development of three different types of hazardous waste in 1 000 tonnes per year between 1996 and 2002: Slags
(10 04 01), dross and skimmings (10 04 02) and flue gas dust (10 04 04) (1)

Figure

If organisations are reporting management indicators such as training then it can be beneficial to know that part of the
overall training dedicated to environmental subjects or alternatively the proportion of auditing which is dedicated to
environment. This will better allow an organisation to estimate the costs of its environmental management.

Proportions of training hours per employee in safety, environment and quality in 2002

Figure

In the case where organisations wish to report their performance in relation to the condition of the environment it will
be beneficial to know the relative contribution of the organisation to the environmental impact. Thus if an organisation
is reporting on the condition of a local river it would be beneficial to estimate its contribution to the overall river condi-
tion in order to target its efforts efficiently.

(1) The codes in brackets relate to the codes of the different entries in the European waste list.

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(b) Indicators should be understandable and unambiguous

For reasons of both credibility and management control it is important that indicators do not create a false impression
or mislead the intended audience. The indicators should be clear and understandable to the user and correspond to the
users' information requirements. Indicators should be coherent and concentrate on essential data.

For reporting purposes data is often aggregated or normalised. Whilst this may allow for a succinct presentation it is
important that the end result is easily understood. For instance reporting against an internal index for in-house recycling
may not be understandable if the method for generation of that index is not explained in simple terms.

Normalising data against a base year may allow for year on year comparison but may not reflect all aspects of environ-
mental performance. For example, it is important that the effects of acquisitions and divestments are clearly explained
and the audience should be able to understand the absolute magnitude of the aspect being reported.

(c) Indicators should allow for year on year comparison

This aspect ensures that it is easy to follow the development of environmental performance of an organisation. The
importance of the correct selection of indicators at the beginning of the reporting process can be demonstrated in the
requirement for year on year comparison. If the parameters for reporting a particular environmental aspect and impact
change then it is often difficult to see if improvement is made.

For instance, if energy is reported in year 1 as total consumption but in year 2 as energy usage per tonne of product the
year on year comparison cannot be made. Therefore organisations should ensure that continuity over time is considered
when selecting indicators. For avoiding confusion, indicators should always be accompanied by the absolute values, for
example as presented in the following table.

Table

Example of a table that allows for year on year comparison (1)

Indicator

Employees

Turnover

Production

Unit

persons

million

1993

548

87,6

1994

520

78,5

1995

409

74,2

tonnes

4 075

3 639

2 933

Energy consumption

MWh

89 285

82 422

73 865

Energy consumption/cotton

kWh/kg

21,9

22,2

23,7

Water consumption

Water consumption/cotton

MST/Ökotex (2) 100 tested

Dying without heavy metals

Waste

m3

l/kg

%

%

kg

249 670

241 450

219 010

—

50

35,2

62,9

90

35,3

64,7

99

40

158 014

102 598

81 658

(1) Rauberger (1998).
(2) M.S.T. stands for "Markenzeichen schadstoffgeprüfter Textilien (label for textiles checked for harmful substances)" of the "Verein für
verbraucher- und umweltfreundliche Textilien (VvuT, association of consumer and environmental friendly textiles)". "Ökotex" is a
reference to the "Öko-Tex Standard 100" (see website http://www.oeko-tex.com).

Organisations should also be aware that for giving an accurate picture of annual performance development absolute
annual averages and, if necessary, their variances should be reported. If this is not appropriate an average year or a long-
term average should be chosen as baseline. Exceptional peak years are not suitable as reference years.

It is occasionally necessary to change the method by which an environmental aspect is reported. In this instance an orga-
nisation should strive to ensure that comparisons with previous years can be made, for example by recalculating the
previous years data in accordance with the new reporting method.

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(d) Indicators should allow for comparison with sector, national or regional benchmarks

One of the essential requirements for comparison of indicators is that they are generated the same way for avoiding the
comparison of ‘apples and pears’. In the area of energy consumption, for example, the question could be whether to
report on primary or secondary energy consumption. The organisation should take care to apply the ‘common standard’
when creating their indicators. These ‘common standards’ are set in certain cases by research, trade associations, non-
governmental organisations, local, national or regional governments. Organisations should ensure that they are aware of
these benchmarks and that if reporting against these aspects then the indicators they choose should allow for direct
comparison with these benchmarks. To avoid over reporting — if several different benchmarks have been produced —
organisations should choose the most relevant for their sector.

Table

Example of a table that allows for comparison with benchmark (1)

Indicator
Unit

Electricity [mWh]/employee

Heating energy [GJ]/employee

Water consumption [l]/employee and day

Paper consumption [kg]/employee

Copying paper consumption [sheet]/employee

Travels [km]/employee

(1) Rauberger (1998).

Minimum

Average

Maximum

Bank of Köln

4,3

18,2

40

116

9

410

5

24,6

83

138

18

880

6,8

29,8

171

209

23

1 100

6,8

26,3

117

209

19

600

(e) Indicators should allow for comparison with regulatory requirements

For both internal management and external credibility, organisations should be able to demonstrate how they are
performing in relation to regulatory requirements. Where regulatory requirements exist for the aspect to be reported,
organisations should include these requirements in the same table or graphical representation as the performance.

Example of a graph that allows for comparison with a regulatory requirement

Figure

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4. Summary

Before deciding on the indicator to be used for tracking an environmental aspect an organisation should ask itself the
following questions:

(a) Can the data represent the environmental impact of the organisation?

(b) Can the indicators enable the quantification of environmental targets?

(c) Does the data support the management process of the organisation?

(d) Is the data understandable without complicated explanation?

(e) Will data in this format be usable year on year?

(f) Are any existing legal limits for this aspect incorporated?

(g) Can the data be compared with relevant benchmarks for this aspect?

If the answer to any of the above is NO then an organisation should give further consideration to the design of that
environmental indicator. Indicators should however be regularly reviewed to ensure their relevance and to take account
of new information or developments.

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ANNEX II

A SELECTION OF NATIONAL, REGIONAL AND GLOBAL PUBLICATIONS CONCERNING ENVIRONMENTAL
INDICATORS

ANPA — National Agency for the Protection of the Environment (1998): ‘Manuale per l'attuazione del Sistema Comuni-
tario di Ecogestione ed Audit (Manual for the Implementation of the European Eco-Management and Audit Scheme)
(EMAS)’, CD-ROM Sezione Banca Dati Indicatori (Section — Database of Environmental Indicators), Roma, Internet:
www.anpa.it/emas.

Association for Environmental Management in Banks; Savings Banks and Insurance Companies (VfU) and German
Federal Environment Ministry (1997): ‘Time to act — environmental management in financial institutions — A survey
of recent developments including principles and guidelines for in-house eco-balances of financial service providers’,
Bonn, Internet: www.vfu.de.

Business in the Community (2000): ‘Winning With Integrity’, London, Internet: www.bitc.org.uk.

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