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with ISO 14001), which demonstrate that a system is operated to an internationally
recognized standard. Alternatively, a customized system can be developed addressing
the particular needs of the operation (EC, 1999).
An environmental management system allows businesses to:
• Assure a high level of environmental protection
• Continuously improve their environmental performance
• Obtain competitive advantages out of these improvements
• Communicate their progress with the publication of an environmental
declaration showing their efforts
The environmental management department is a recognized instrument in all
EU member states, based on Council Resolution 1836/1993 as of June 29, 1993,
which allows industries nonmandatory adherence to an EU environmental manage-
ment and audit scheme. EMAS has been developed for organizations involved in
industrial activities, energy generation, recycling and solid and liquid waste treat-
ment. Additionally, it can be applied to other sectors such as energy, gas and water
supply, construction, trade, transportation, financial services, public administrations,
entertainment, culture, sports, education and tourism.
At present on the international scene, the ISO 14001 standard about environ-
mental management systems is mostly used. This standard is not against that estab-
lished in EU Resolution 1836/1993 and can be seen as a previous step for EMAS
adherence. As a standard with international application, the ISO 14001 has a more
general nature. In Europe EMAS enjoys official recognition on the side of political
administrations.
1.5.3.3 Eco-Audit
An eco-audit, or environmental audit, is an “independent and methodical test carried
out to determine whether the activities and results concerning the environment meet
previously established regulations and prove to be adequate for attaining the foreseen
goals.” As explained in the ISO 14010 standard, eco-audit is “a process of systematic
testing and objective assessment of evidence to determine whether environmental
activities, events, conditions and systems, or information about these, conform to
audit criteria and communication of results to customers.”
Eco-audits are carried out to implement environmental management systems.
Audits help acknowledge the current business position in the face of existing
legislation. Therefore, the eco-audit may be defined as a management tool to test
whether activities and results related to the environment are accomplished, that is,
established goals attained and standards met, and if the latter are adequate to attain
those goals. It is an important tool to enhance environmental management and has
a preventive nature; thus it is not an inspection and control activity or a witch hunt,
but is intended for problem detection and solution. Environmental audits are gen-
erally carried out to accomplish one or several of these goals (Umweltbundesamt,
Germany [1998]):
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