Commission Decision (EU) 2023/2463 of 3 November 2023 on the publication of the u... (32023D2463) 
                
                
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Commission Decision (EU) 2023/2463 of 3 November 2023 on the publication of the user’s guide setting out the steps needed to participate in the EU eco-management and audit scheme (EMAS) pursuant to Regulation (EC) No 1221/2009 of the European Parliament and of the Council (notified under document C(2023) 720)
- COMMISSION DECISION (EU) 2023/2463
 - of 3 November 2023
 - on the publication of the user’s guide setting out the steps needed to participate in the EU eco-management and audit scheme (EMAS) pursuant to Regulation (EC) No 1221/2009 of the European Parliament and of the Council
 - (notified under document C(2023) 720)
 - (Text with EEA relevance)
 - Article 1
 - Article 2
 - Article 3
 - ANNEX
 - EMAS USER GUIDE
 - INTRODUCTION
 - 1.
 - What is EMAS?
 - 2.
 - EMAS’s costs and benefits
 - 3.
 - EMAS support for SMEs
 - 4. ‘
 - EMAS Easy’ method
 - 5.
 - Synergies with other legislation and voluntary instruments
 - Figure 1
 - Integrative interaction of different standardised management systems (source: The Umweltbundesamt, UBA)
 - Figure 2
 - Advantages of EMAS over and above EN ISO 14001 (source: The Umweltbundesamt)
 - Figure 3
 - Other advantages of EMAS
 - 6.
 - Recognition of other management systems and approaches to EMAS - Article 45 of the EMAS Regulation
 - 7.
 - The eight steps to EMAS
 - Figure 4
 - The eight steps to EMAS
 - Figure 5
 - Timeline for the registration process
 - 8.
 - Actors and institutions involved in implementing and maintaining EMAS
 - Step 1:
 - Plan and prepare
 - 1.1.
 - Defining the scope of EMAS registration inside and outside the EU –
 - Annex II A.4.3 to the EMAS Regulation
 - 1.2.
 - Entity to register in EMAS
 - – Article 2(21) and 2(22) of the EMAS Regulation
 - 1.2.1.
 - Organisations operating on a single site or at a single location.
 - Figure 6
 - Three examples of operations concentrated on a single site.
 - 1.2.2.
 - Organisation operating across different sites/locations.
 - a.
 - With the same or similar products or services
 - b.
 - With different products or services
 - 1.2.3.
 - Organisation for which a specific site cannot be properly defined.
 - 1.2.4.
 - Organisations managing different sites in a dispersed area.
 - Figure 7
 - Examples of organisations controlling different sites in dispersed area.
 - 1.2.5.
 - Organisations controlling temporary shared spaces.
 - Figure 8
 - Examples of shared spaces
 - 1.2.6.
 - Different organisations at a single location
 - Figure 9
 - Example of organisation located at shared site.
 - 1.2.7.
 - Cluster concept – Article 37 of the EMAS Regulation
 - 1.3.
 - Management commitment to the environmental management system –
 - Annex II A.5.1, 5.3, B.2
 - (32)
 - 1.4.
 - Carrying out an environmental review –
 - Article 4(1a), Annex I, Annex II B.3 to the EMAS Regulation
 - (33)
 - 1.4.1.
 - Determining the context of the organisation
 - – Annex I No.1, Annex II A.4.1 to the EMAS Regulation
 - Figure 10
 - Examples of internal and external factors that determine the context of the organisation.
 - 1.4.2.
 - Identifying interested parties and their needs and expectations
 - – Annex I No 2, Annex II A. 4.2 to the EMAS Regulation
 - Figure 11
 - Examples of interested parties and possible expectations (source: the Umweltbundesamt).
 - 1.4.3.
 - Identifying the applicable legal requirements and other compliance obligations relating to the environment
 - – Annex I No 3, Annex II A. 6.1.3 and B. 4 to the EMAS Regulation
 - 1.4.4.
 - Identifying direct and indirect environmental aspects
 - - Annex I No 4, Annex II A.6.1.2 to the EMAS Regulation
 - 1.4.5.
 - Sectoral Reference Documents
 - – Article 46(1) of the EMAS Regulation
 - Figure 12
 - Sectors for which sectoral reference documents are available.
 - Figure 13
 - One possible way to integrate SRDs.
 - Figure 14
 - Typical environmental aspects to be considered in a product life cycle (Source: EMAS Environmental Management System Guideline for operational practice, Chamber of Industry and Commerce in Bavaria)
 - 1.4.6.
 - Assessing the significance of environmental aspects
 - – Annex I No 5, Annex II No 6.1.2 to the EMAS Regulation
 - Figure 15
 - Example of an evaluation matrix with the ABC analysis (source: Environmental Statement of the German Federal Environmental Agency, 2020)
 - 1.4.7.
 - Evaluate feedback from investigation of previous incidents
 - – Annex I, No 6 to the EMAS Regulation
 - 1.4.8
 - Determination and documentation of opportunities and risks
 - – Annex I No 7, Annex II A. 6.1 to the EMAS Regulation
 - 1.4.9.
 - Examining existing processes, practices, and procedures
 - – Annex I No 8 to the EMAS Regulation
 - Step 2:
 - Define environmental policy.
 - 2.1.
 - Defining the environmental policy
 - – Annex II A.5.2 to the EMAS Regulation
 - Step 3:
 - Develop an environmental programme – Annex II A.6.2.1, B.5 to the EMAS Regulation
 - Figure 16
 - Interaction of environmental review, environmental policy, environmental objectives, and targets, planned measures and environmental programme (Source: EMAS Environmental Management System Guideline for operational practice, Chamber of Industry and Commerce in Bavaria)
 - Step 4:
 - Set up and implement an environmental management system –
 - Article 4(1b), Annex II to the EMAS Regulation
 - 4.1.
 - Set out resources, tasks, responsibility, and authority –
 - Annex II, A.5.1., A.5.3, A.7.1. to the EMAS Regulation
 - 4.2.
 - Establish a procedure for determining compliance obligations and evaluation of compliance
 - – Annex II, A.6.1.3, B.4, and A.9.1.2. to the EMAS Regulation
 - 4.3
 - Employee engagement, competence, training, and awareness –
 - Annex II A7.2, B.6 to the EMAS Regulation
 - Figure 17
 - Flowchart of training courses within the environmental management system
 - 4.4.
 - Establish a procedure for internal and external communication
 - –- Annex II A 7.4. to the EMAS Regulation
 - 4.5.
 - Documentation and control of documents
 - –
 - Annex II, A.7.5 to the EMAS Regulation
 - Figure 18
 - Procedure for handling documents within an environmental management system
 - 4.6.
 - Operational planning and control
 - –
 - Annex II A.8.1 to the EMAS Regulation
 - 4.7.
 - Emergency preparedness and response – Annex II A.8.2 to the EMAS Regulation
 - Figure 19
 - Managing emergency plans.
 - 4.8.
 - Monitoring, measurement, and analysis of environmental performance
 - –
 - Annex II A.9.1 of EMAS Regulation
 - 4.9.
 - Procedure for dealing with non-conformity and taking corrective action
 - –
 - Annex II, A.10.2 of EMAS Regulation
 - Step 5:
 - Internal audit
 - –
 - Article 9, Annex III of the EMAS Regulation
 - 5.1.
 - Put in place an internal environmental audit procedure.
 - 5.1.1.
 - Audit frequency
 - 5.1.2.
 - Activities within the scope of internal environmental auditing
 - 5.1.3.
 - Reporting on conclusions of the environmental audit
 - 5.2.
 - Management review
 - –
 - Annex II A.9.3 to the EMAS Regulation
 - Step 6:
 - Create the environmental statement.
 - 6.1
 - Prepare the environmental statement
 - — Annex IV to the EMAS Regulation
 - 6.1.1
 - Minimum requirements for the EMAS environmental statement
 - — Annex IV B to the EMAS Regulation
 - 6.1.2.
 - Core environmental performance indicators
 - — Annex IV C to the EMAS Regulation
 - ✓
 - Energy
 - ✓
 - Emissions
 - ✓
 - Water
 - ✓
 - Material efficiency
 - ✓
 - Waste
 - ✓
 - Land use in relation to biodiversity
 - Figure 20
 - Example of the allocation of areas for the core indicators 'Land use with regard to biodiversity'.
 - 6.1.3.
 - Other relevant environmental performance indicators
 - 6.1.4.
 - Local accountability
 - — Annex IV D to the EMAS Regulation
 - 6.1.5.
 - Updating the environmental statement
 - — Article 8 of the EMAS Regulation
 - 6.1.6.
 - Public access
 - — Annex IV E to the EMAS Regulation
 - Step 7:
 - External verification
 - —
 - Articles 18 and 19 of the EMAS Regulation
 - 7.1.
 - Third-party verification
 - 7.1.1.
 - Who is allowed to verify and validate EMAS
 - ?
 - 7.1.2.
 - Verification by the environmental verifier
 - — Article 18 of the EMAS Regulation
 - 7.1.3.
 - Frequency of verifications —
 - Articles 6, 7 and 19 of the EMAS Regulation
 - 7.2.
 - Sampling method
 - 7.2.1.
 - Requirements for the application of a sampling procedure for the assessment of organisations with many sites
 - 7.2.2.
 - Eligibility criteria for applying the sampling method.
 - 7.2.3.
 - Requirements for the applicant organisation
 - 7.2.4.
 - Criteria for exclusion of sites from the sampling procedure
 - 7.2.5.
 - Guidelines for the use of a sampling procedure for the assessment of multi-site organisations
 - 7.2.6.
 - Procedure for the application of the sampling method for multi-site organisations
 - 7.2.7.
 - Selection and calculation of the sample
 - 7.2.8.
 - Procedure in the case of deviations
 - 7.2.9.
 - Documentation to be included in the environmental statement justifying the sample size and sampling procedure.
 - 7.3.
 - Report of the environmental verifier
 - 7.4.
 - Validation of the environmental statement
 - — Articles 6, 7 and 19 of the EMAS Regulation
 - Step 8:
 - Registration in the EMAS register
 - —
 - Articles 4, 5 and 6 of the EMAS Regulation
 - 8.1.
 - The registration process
 - —
 - Articles 4, 5 and 6 of the EMAS Regulation
 - 8.1.1.
 - Required documents for EMAS registration.
 - 8.1.2.
 - Registration
 - 8.1.3.
 - Duration of the registration process
 - 8.1.4.
 - Suspension or deletion of an EMAS registration
 - Figure 21
 - EMAS main actors and governance system
 - 8.1.5
 - Continuous improvement of environmental performance with EMAS
 - 8.2
 - Use of the EMAS logo
 - —
 - Article 10 of the EMAS Regulation
 - Figure 22
 - EMAS logo
 - 8.2.1.
 - Who can use the logo?
 - 8.2.2
 - Who awards the logo?
 - 8.2.3.
 - Limits to the use of the logo