MEVE 012: Unit 08 - Environment Management System and Auditing

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 UNIT 8: ENVIRONMENT MANAGEMENT SYSTEM AND AUDITING

8.0 Introduction

Environmental degradation caused by industrial growth and human activity has made it essential for organizations to adopt structured approaches to managing their environmental responsibilities. Environmental Management Systems (EMS), including frameworks like EMAS and ISO 14000, help organizations minimize their environmental footprint, comply with regulations, and demonstrate a commitment to sustainability. Additionally, environmental auditing ensures that environmental performance is regularly reviewed, verified, and improved.

8.1 Objectives

After studying this unit, learners will be able to:

  • Understand the concept and development of EMAS.
  • Explain the ISO 14000 series and its components.
  • Analyze environmental aspects and impact assessments.
  • Understand legal and unregulated environmental requirements.
  • Set and review environmental objectives and targets.
  • Understand the process and significance of environmental auditing.

8.2 Basic Concept of EMAS

The Eco-Management and Audit Scheme (EMAS) is a voluntary environmental management tool developed by the European Union for organizations to evaluate, report, and improve their environmental performance.

It is based on a continuous improvement model, requiring:

  • Compliance with environmental regulations.
  • Environmental performance reporting.
  • Stakeholder transparency.
  • Third-party verification.

Organizations that implement EMAS are listed in a public registry and are entitled to use the EMAS logo to reflect their environmental commitment.

8.2.1 Development of EMAS

  • Introduced in 1993, initially limited to industrial sectors.
  • Revised in 2001 (EMAS II) to extend to all sectors, including public services.
  • Latest revision EMAS III (Regulation EC No. 1221/2009) focuses on simplification, small enterprise participation, and alignment with ISO 14001.

EMAS development reflects the EU’s intention to enhance environmental accountability and voluntary participation beyond regulatory compliance.

8.2.2 Key Benefits and Costs of EMAS

Benefits:

  • Improved environmental and economic performance.
  • Enhanced regulatory compliance.
  • Increased stakeholder trust and reputation.
  • Access to green markets and procurement advantages.

Costs:

  • Initial implementation and certification expenses.
  • Time and resources for training and data collection.
  • Periodic audit and verification costs.

Despite upfront investment, long-term gains through resource efficiency and compliance often outweigh the costs.

8.3 Basic Concept of ISO 14000

The ISO 14000 series is a globally recognized set of standards developed by the International Organization for Standardization (ISO) for environmental management.

The primary standard—ISO 14001—provides a framework for establishing an EMS. It focuses on continuous improvement, compliance, and organizational commitment to environmental protection.

8.3.1 Genesis of ISO 14000 Series

  • Emerged from the 1992 Earth Summit (Rio de Janeiro) which emphasized sustainable development.
  • Developed by ISO Technical Committee TC207.
  • First published in 1996, and periodically revised (latest version ISO 14001:2015).

It builds on principles from ISO 9000 (Quality Management) and integrates environmental planning with operational controls and performance reviews.

8.3.2 The Architecture of ISO 14000 Series

The series includes:

  • ISO 14001 – EMS requirements
  • ISO 14004 – Guidelines on EMS principles and practices
  • ISO 14010–14012 – Environmental auditing standards (now withdrawn or integrated)
  • ISO 14031 – Environmental performance evaluation
  • ISO 14040–14049 – Life cycle assessment
  • ISO 14063 – Environmental communication

Each standard complements ISO 14001 to provide a holistic environmental management framework.

8.4 ISO 14001: The EMS Model

ISO 14001 outlines requirements for setting up an EMS that enables organizations to:

  • Identify environmental aspects and impacts.
  • Comply with legal and other obligations.
  • Establish objectives and targets.
  • Monitor performance and conduct audits.
  • Commit to continual improvement.

It follows the PDCA (Plan-Do-Check-Act) cycle:

  1. Plan – Identify aspects, assess impacts, set objectives.
  2. Do – Implement EMS procedures and training.
  3. Check – Monitor and audit the system.
  4. Act – Take corrective actions and revise plans.

8.5 ISO 14004

ISO 14004 offers detailed guidance on implementing and maintaining an EMS. It supports ISO 14001 by elaborating on:

  • Management commitment
  • Documentation requirements
  • Environmental policy and culture
  • Training and awareness
  • Performance tracking mechanisms

It is particularly useful for small and medium enterprises seeking simplified EMS models.

8.6 Environmental Aspects and Impact Analysis

Organizations must identify their environmental aspects (activities that interact with the environment) and analyze associated impacts (effects).

8.6.1 Regulated Environmental Aspects and Legal Requirements

These include emissions, effluents, waste, and hazardous substances governed by national laws (e.g., Environment Protection Act 1986, Air and Water Acts in India).

Organizations must:

  • Comply with discharge standards.
  • Obtain environmental clearances.
  • Conduct environmental monitoring and reporting.

8.6.2 Unregulated Environmental Aspects

These are not legally mandated but are important for stakeholders, such as:

  • Resource consumption (e.g., water, energy).
  • Noise and odor generation.
  • Community impacts and biodiversity loss.

Proactively managing such aspects enhances corporate social responsibility and reputation.

8.7 Environmental Objectives and Targets

Objectives are broad goals (e.g., reduce carbon footprint), while targets are specific measurable outcomes (e.g., reduce electricity consumption by 10% in one year).

They must be:

  • SMART: Specific, Measurable, Achievable, Relevant, Time-bound.
  • Aligned with legal and policy requirements.
  • Regularly reviewed and updated.

Performance indicators help track progress toward these goals.

8.8 Environmental Audit

An Environmental Audit is a systematic, documented, periodic evaluation of how well an organization conforms to its environmental management policies, legal requirements, and EMS goals.

It helps:

  • Identify compliance gaps.
  • Improve environmental performance.
  • Prevent environmental accidents and legal penalties.
  • Promote transparency and accountability.

8.8.1 Phases of Environmental Auditing

  1. Pre-audit: Define scope, collect background info, prepare checklist.
  2. On-site audit: Visit site, conduct inspections, interview staff, collect data.
  3. Post-audit: Analyze findings, prepare report, recommend corrective actions.
  4. Follow-up: Implement recommendations and review effectiveness.

Audits can be internal (by in-house teams) or external (third-party certified).

8.9 Summary

This unit outlined key frameworks of environmental management systems and auditing. EMAS and ISO 14000 series provide structured, internationally recognized methods for environmental accountability. ISO 14001, the core EMS model, integrates planning, implementation, monitoring, and improvement. Environmental aspects—both regulated and unregulated—must be identified and addressed through defined objectives and performance indicators. Environmental audits ensure compliance, enhance performance, and foster a culture of sustainability.

8.10 Keywords

  • Environmental Management System (EMS): A structured approach to manage environmental impacts and compliance.
  • EMAS: A voluntary EU environmental management tool emphasizing transparency and stakeholder engagement.
  • ISO 14000 Series: International standards for environmental management and auditing.
  • ISO 14001: The core EMS standard within the ISO 14000 series.
  • Environmental Aspect: An element of an organization’s activities that can interact with the environment.
  • Environmental Impact: Any change to the environment caused by an aspect (positive or negative).
  • Environmental Audit: Systematic examination of an organization’s EMS and environmental compliance.
  • PDCA Cycle: Plan-Do-Check-Act model used for continuous improvement in EMS.
  • SMART Targets: Criteria for setting measurable and effective environmental goals.
  • Legal Compliance: Adhering to laws, regulations, and standards set by environmental authorities.

 

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