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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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