1) »miljørevisor«: en enkeltperson eller en gruppe af personer, som — uanset om vedkommende er ansat i virksomheden — optræder på virksomhedens øverste ledelses vegne og enkeltvis eller samlet har den i bilag II, punkt C, nævnte kompetence, og som er tilstrækkelig uafhængig i forhold til de aktiviteter, der revideres, til at kunne foretage en objektiv vurdering af dem m) »akkrediteret miljøverifikator«: en person eller en juridisk person, som er uafhængig af den virksomhed, der kontrolleres, og som er akkrediteret i overensstemmelse med de i artikel 6 fastlagte betingelser og pro cedurer n) »akkrediteringsordning«: en ordning vedrørende autorisation af og tilsyn med miljøverifikatorer under ledelse af en uvildig institution eller juridisk person, der udpeges eller oprettes af medlemsstaten, og som råder over de fornødne midler og har den fornødne kompetence samt egnede procedurer til at udføre de opgaver, der er nærmere specificeret i denne forordning, vedrørende akkrediteringsordningen o) »ansvarlige organer«: de organer, som medlemsstaterne udpeger i medfør af artikel 18 til at udføre de opgaver, der er nævnt i denne for ordning.
0 environmental audit shall mean a management tool comprising a systematic, documented, periodic and objective evaluation of the perform ance of the organization, management system and processes designed to protect the environment with the aim of: i) facilitating management control of practices which may have impact on the environment; ii) assessing compliance with company environmental policies; g) audit cycle shall mean the period of time in which all the activities in a given site are audited, according to the requirements of Article 4 and Annex II, on all the relevant environmental aspects mentioned in Annex I.C; h) environmental statement shall mean a statement prepared by the company in line with the requirements of this Regulation and, in particular, of Article 5; i) industrial activity shall mean any activity listed under sections C and D of the classification of economic activities in the European Community (NACE rev. I) as established by Council Regulation (EEC) No 3037/90', with the addition of electricity, gas, steam, and hot water production and the recycling, treatment, destruction or disposal of solid or liquid waste; j) company shall mean the organization which has overall management control over activities at a given site; k) site shall mean 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: l) auditor shall mean a individual or a team, belonging to company per sonnel or external to the company, acting on behalf of company top management, possessing, individually or collectively, the competencies referred to in Annex II paragraph C and being sufficiently independent of the activities they audit to make an objective judgement; m) accredited environmental verifier shall mean any person or organization independent of the company being verified, who has obtained accredi-