- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (25/11/2009)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and 2006/193/EC
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Version Superseded: 18/09/2017
Point in time view as at 25/11/2009.
There are currently no known outstanding effects for the Regulation (EC) No 1221/2009 of the European Parliament and of the Council, ANNEX III.
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The audit programme shall guarantee that the management of the organisation is provided with the information it needs to review the organisation's environmental performance and the effectiveness of the environmental management system, and be able to demonstrate that they are under control.
The objectives shall include, in particular, assessing the management systems in place, and determining conformity with the organisation's policy and programme, which shall include compliance with relevant environmental regulatory requirements.
The overall scope of the individual audits, or of each stage of an audit cycle where appropriate, shall be clearly defined and shall explicitly specify the:
subject areas covered;
activities to be audited;
environmental criteria to be considered;
period covered by the audit.
Environmental audit includes assessment of the factual data necessary to evaluate environmental performance.
The audit or audit cycle which covers all activities of the organisation shall be completed, as appropriate, at intervals of no longer than three years or four years if the derogation provided for in Article 7 applies. The frequency with which any activity is audited will vary depending on the:
nature, scale and complexity of the activities;
significance of associated environmental impacts;
importance and urgency of the problems detected by previous audits;
history of environmental problems.
More complex activities with a more significant environmental impact shall be audited more frequently.
The organisation shall carry out audits at least on an annual basis, as this will help to demonstrate to the organisation's management and the environmental verifier that it is in control of its significant environmental aspects.
The organisation shall carry out audits regarding:
the environmental performance of the organisation; and
the organisation's compliance with applicable legal obligations relating to the environment.
Audit activities shall include discussions with personnel, inspection of operating conditions and equipment and reviewing of records, written procedures and other relevant documentation, with the objective of evaluating the environmental performance of the activity being audited to determine whether it meets the applicable standards, regulations or environmental objectives and targets set and whether the system in place to manage environmental responsibilities is effective and appropriate, inter alia, spot-checking of compliance with these criteria should be used to determine the effectiveness of the entire management system.
The following steps, in particular, shall be included in the audit process:
understanding of the management systems;
assessing strengths and weaknesses of the management systems;
gathering relevant evidence;
evaluating audit findings;
preparing audit conclusions;
reporting audit findings and conclusions.
The fundamental objectives of a written audit report are:
to document the scope of the audit;
to provide the management with information on the state of compliance with the organisations’ environmental policy and the environmental progress of the organisation;
to provide the management with information on the effectiveness and reliability of the arrangements for monitoring environmental impacts of the organisation;
to demonstrate the need for corrective action, where appropriate.
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