Implementation of EMAS
Preparation of the environmental report
The environmental statement is a mandatory EMAS document that provides a clear and reliable overview of the organisation's environmental impact, significant environmental aspects, objectives and results achieved (Annex IV to the EMAS Regulation).
The report is written in the official language of the country in which the organisation operates. An environmental report can be the face of an organization: its visual style, structure, and presentation can be specific to the company. It is important that the report is easy to read, understandable to all interested parties and that the mandatory content is clearly presented.
The report must be publicly available, preferably on a website, and must be updated annually. If necessary, the report may also include additional information, but the mandatory part must always be complete and in line with the structure of the EMAS requirements.
Important to know concerning this step
The environmental statement must contain at least the following mandatory elements (Annex IV to the EMAS Regulation):
- Description of the organisation
- Description of the environmental policy and management system
- Important environmental aspects
- Environmental objectives and tasks
- Actions and actions
- Environmental performance data (key indicators)
- Regulatory compliance
- Approver's details
The report must be presented in a clear, simple manner and, where appropriate, with accompanying visual elements (figures, tables, indicators).
More detailed explanations of what exactly to include in each section can be found in Annex IV of the EMAS Regulation, the EMAS Guide (Chapter 6) and the EMAS Interactive Guide.
- The environmental report must be approved annually by the verifier. Small organizations can request a longer cycle (for example, approval every 2 years).
- If there are significant changes in the organisation (e.g. new processes, increase in production, new important environmental aspects), the report and all related EMAS documents must be updated and resubmitted to the verifier within 2 months (in accordance with EMAS Annex VI).
- The report must be publicly available, preferably on the organisation's website.
- Organisations with a joint report must ensure that the environmental impact of each site is clearly distinguishable.
If the environmental statement is included in the Sustainability or Millennium Development Goals, the following must be done:
- to clearly distinguish between the information verified by the EMAS verifier and the information that has not been verified;
- The EMAS logo must be carried only on the information confirmed by the EMAS verifier and must be clearly visible;
- Sustainability reporting must be based on the requirements set out in sustainability reporting standards.
References
Annex I of the EMAS Regulation (Environmental Review)
Annex II of the EMAS Regulation (Environmental Management System Requirements)
EMAS Annex III (Internal Environmental Audit)
Annex IV of the EMAS Regulation (environmental reporting)
Annex V of the EMAS Regulation (EMAS logo)
Annex VI of the EMAS Regulation (information requirements for registration)
Annex VII of the EMAS Regulation (verifier's declaration of verification and validation)
Contacts
In case of any questions or to get advice, please contact the Environmental Agency. The Environmental Agency acts as the competent authority of EMAS in Estonia.