F1ANNEX IENVIRONMENTAL REVIEW
The environmental review shall cover the following areas:
1.Determination of the organisational context
The organisation shall determine those external and internal issues that can affect positively or negatively its ability to achieve the intended outcomes of its environmental management system.
Such issues include relevant environmental conditions such as climate, air quality, water quality, natural resources availability, biodiversity.
They may also include but are not limited to the following conditions:
external conditions (such as cultural, social, political, legal, regulatory, financial, technological, economic, natural and competitive circumstances),
internal conditions related to the organisation characteristics (such as its activities, products and services, strategic direction, culture and capabilities).
2.Identification of the interested parties and determination of their relevant needs and expectations
The organisation shall determine the interested parties that are relevant to the environmental management system, the relevant needs and expectations of these interested parties and which of these needs and expectations it has or it chooses to comply with.
If the organisation decides to voluntarily adopt or agree with relevant needs or expectations of interested parties not covered by legal requirements, those become part of its compliance obligations.
3.Identification of the applicable legal requirements relating to the environment
In addition to the establishment of a register of applicable legal requirements, the organisation shall also indicate how evidence that it is complying with the different legal requirements can be provided.
4.Identification of direct and indirect environmental aspects and determination of those being significant
The organisation shall identify all direct and indirect environmental aspects with a positive or negative impact on the environment, qualified and quantified as appropriate and compile a register of all identified environmental aspects. The organisation shall also determine which of those aspects are significant based on criteria established in accordance with point 5 of this Annex.
When identifying direct and indirect environmental aspects it is essential that organisations also consider the environmental aspects associated with their core business. An inventory limited to the environmental aspects of an organisation's site and facilities is insufficient.
When identifying direct and indirect environmental aspects of its activities, products and services the organisation shall adopt a life cycle perspective, by taking into account the life cycle stages that it can control or influence. Such stages typically include raw material acquisition, purchasing and procurement, design, production, transportation, use, end-of-life treatment and final disposal depending on the activity of the organisation.
4.1.Direct environmental aspects
Direct environmental aspects are associated with activities, products and services of the organisation itself over which it has direct management control.
All organisations have to consider the direct aspects of their operations.
Direct environmental aspects include, but are not limited to:
- (1)
emissions to air;
- (2)
releases to water (including infiltrations to groundwater),
- (3)
production, recycling, reuse, transportation and disposal of solid and other wastes, particularly hazardous wastes;
- (4)
use and contamination of land;
- (5)
use of energy, natural resources (including water, fauna and flora) and raw materials;
- (6)
use of additives and auxiliaries as well as semi-manufactured goods;
- (7)
local issues (noise, vibration, odour, dust, visual appearance, etc.).
When identifying the environmental aspects, the following should also be considered:
risks of environmental accidents and other emergency situations with a potential environmental impact (e.g. chemical accidents) and potential abnormal situations that could lead to a potential environmental impact,
transport issues for goods and services and for staff travelling on company business
4.2.Indirect environmental aspects
Indirect environmental aspects can result from the interaction of an organisation with third parties which can to a reasonable degree be influenced by the organisation.
These include, but are not limited to:
- (1)
product and services life-cycle-related issues that the organisation can influence (raw material acquisition, design, purchasing and procurement, production, transportation, use, end-of-life treatment and final disposal);
- (2)
capital investments, granting loans and insurance services;
- (3)
new markets;
- (4)
choice and composition of services (e.g. transport or the catering trade);
- (5)
administrative and planning decisions;
- (6)
product range compositions;
- (7)
the environmental performance and practices of contractors, subcontractors, suppliers and sub-suppliers.
Organisations must be able to demonstrate that the significant environmental aspects and impacts associated with these aspects are addressed within the management system.
The organisation should endeavour to ensure that the suppliers and those acting on the organisation's behalf comply with the organisation's environmental policy within the remit of the activities carried out for the contract.
An organisation shall consider how much influence it can have over those indirect environmental aspects, and what measures it can take to reduce the environmental impact or to increase the environmental benefit.
5.Assessment of the significance of the environmental aspects
An organisation shall define the criteria for assessing the significance of the environmental aspects of its activities, products and services and apply these to determine which environmental aspects have a significant environmental impact considering a life cycle perspective.
The criteria developed by an organisation shall take into account the legislation and shall be comprehensive, capable of independent checking, reproducible and made publicly available.
When establishing these criteria an organisation shall consider the following elements:
- (1)
potential harm or benefit to the environment including biodiversity;
- (2)
the condition of the environment (such as the fragility of the local, regional or global environment);
- (3)
size, number, frequency and reversibility of the aspect or impact;
- (4)
existence and requirements of relevant environmental legislation;
- (5)
views of the interested parties, including employees of the organisation.
Additional relevant elements may be considered depending on the type of activities, products and services of the organisation.
Based on the established criteria the organisation shall assess the significance of its environmental aspects and impacts. To do so the organisation shall take into account considerations that may include but are not limited to:
- (1)
the organisation's existing data on material and energy inputs, discharges, wastes and emissions in terms of risk;
- (2)
activities of the organisation that are regulated by environmental legislation;
- (3)
procurement activities;
- (4)
design, development, manufacturing, distribution, servicing, use, re-use, recycling and disposal of the organisation's products;
- (5)
those activities of the organisation with the most significant environmental costs, and environmental benefits.
In assessing the significance of the environmental impacts of the organisation's activities the organisation shall consider normal operating conditions, start-up and shutdown conditions and reasonably foreseeable emergency conditions. Account shall be taken of past, present and planned activities.
6.Evaluation of feedback from the investigation of previous incidents
The organisation shall take into account the feedback from the investigation of previous incidents that could influence its ability to achieve the intended outcomes of its environmental management system.
7.Determination and documentation of risk and opportunities
The organisation shall determine and document risks and opportunities associated with its environmental aspects, compliance obligations and other issues and requirements identified in points 1 to 4.
The organisation shall focus on those risks and opportunities that should be addressed to assure that the environmental management system can achieve its intended outcome, to prevent undesired effects or accident and to achieve continual improvement of the environmental performance of the organisation.
8.Examination of existing processes, practices and procedures
The organisation shall examine existing processes, practices and procedures and determine which are needed in order to ensure the long-term maintenance of the environmental management.
ANNEX IIENVIRONMENTAL MANAGEMENT SYSTEM REQUIREMENTS AND ADDITIONAL ISSUES TO BE ADDRESSED BY ORGANISATIONS IMPLEMENTING EMAS
The environmental management system requirements under EMAS are those laid down in Section 4 to 10 of the EN ISO 14001:2015 standard. Those requirements are reproduced in Part A.
The references made in Article 4 to specific points of this Annex should be understood as follows:
Reference to A.3.1 should be understood as reference to Part A 6.1
Reference to A 5.5 should be understood as reference to Part A 9.2.
In addition, organisations implementing EMAS are required to address a number of additional issues that have a direct link to a number of elements of Section 4 of the EN ISO 14001:2015 standard. Those additional requirements are listed in Part B of this Annex.
PART Aenvironmental management system requirements under EN ISO 14001:2015 | PART Badditional requirements for organisations implementing EMAS |
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The use of the text of the national standard reproduced in this annex is made with the permission of CEN. The full text of the national standard can be purchased from the National Standardisation Bodies, the list of which is provided in the official CEN website. Any type of reproduction of this annex for commercial reasons is not permitted. |
ANNEX IIIINTERNAL ENVIRONMENTAL AUDIT
1.Audit programme and audit frequency
1.1.Audit programme
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.
1.2.Objectives of the audit programme
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 legal requirements and other requirements relating to the environment.
1.3.Scope of the audit programme
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:
- (1)
subject areas covered;
- (2)
activities to be audited;
- (3)
environmental criteria to be considered;
- (4)
period covered by the audit.
Environmental audit includes assessment of the factual data necessary to evaluate environmental performance.
1.4.Audit frequency
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:
- (1)
nature, scale and complexity of the activities;
- (2)
significance of associated environmental impacts;
- (3)
importance and urgency of the problems detected by previous audits;
- (4)
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:
- (1)
the environmental performance of the organisation; and
- (2)
the organisation's compliance with applicable legal requirements and other requirements relating to the environment.
2.Audit activities
Audit activities shall include discussions with personnel regarding environmental performance, inspection of operating conditions and equipment and reviewing of records, written procedures and other relevant documentation. Those activities shall be conducted 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. It shall also determine whether the system in place to manage environmental responsibilities and performance is effective and appropriate and will therefore include, inter alia, spot-checking of compliance with these criteria to determine the effectiveness of the entire management system.
The following steps, in particular, shall be included in the audit process:
- (1)
understanding of the management systems;
- (2)
assessing strengths and weaknesses of the management systems;
- (3)
gathering evidence to show where the management system is and is not performing;
- (4)
evaluating audit findings;
- (5)
preparing audit conclusions;
- (6)
reporting audit findings and conclusions.
3.Reporting audit findings and conclusions
The fundamental objectives of a written audit report are:
- (1)
to document the scope of the audit;
- (2)
to inform the management on the state of compliance with the organisations' environmental policy and the environmental progress of the organisation;
- (3)
to inform the management on the state of compliance with legal requirements and other requirements relating to the environment and on the measures taken to ensure that compliance can be demonstrated;
- (4)
to inform the management on the effectiveness and reliability of the measures taken to monitor and mitigate environmental impacts of the organisation;
- (5)
to demonstrate the need for corrective actions, where appropriate.
The written audit report shall contain the necessary information to comply with those objectives.
ANNEX IVENVIRONMENTAL REPORTING
A.Introduction
Environmental information shall be presented in a clear and coherent manner in electronic form or in printed form.
B.Environmental statement
The environmental statement shall contain at least the elements and shall meet the minimum requirements as set out below:
- (a)
a clear and unambiguous description of the organisation registering under EMAS and a summary of its activities, products and services and its relationship to any parent organisations as appropriate;
- (b)
the environmental policy and a brief description of the environmental management system of the organisation;
- (c)
a description of all the significant direct and indirect environmental aspects which result in significant environmental impacts of the organisation and an explanation of the nature of the impacts as related to these aspects (Annex I.2);
- (d)
a description of the environmental objectives and targets in relation to the significant environmental aspects and impacts;
- (e)
a summary of the data available on the performance of the organisation against its environmental objectives and targets with respect to its significant environmental impacts. Reporting shall be on the core indicators and on other relevant existing environmental performance indicators as set out in Section C;
- (f)
other factors regarding environmental performance including performance against legal provisions with respect to their significant environmental impacts;
- (g)
a reference to the applicable legal requirements relating to the environment;
- (h)
the name and accreditation or licence number of the environmental verifier and the date of validation.
The updated environmental statement shall contain at least the elements and shall meet the minimum requirements as set out in points (e) to (h).
C.Core indicators and other relevant existing environmental performance indicators
1.Introduction
Organisations shall report, both in the environmental statement and the updated environmental statement, on the core indicators insofar as these relate to the direct environmental aspects of the organisation and other relevant existing environmental performance indicators as set out below.
The reporting shall provide data on actual input/impact. If disclosure would adversely affect the confidentiality of commercial or industrial information of the organisation where such confidentiality is provided for by national or Community law to protect a legitimate economic interest, the organisation may be permitted to index this information in its reporting, e.g. by establishing a base line year (with the index number 100) from which the development of the actual input/impact would appear.
The indicators shall:
- (a)
give an accurate appraisal of the organisation's environmental performance;
- (b)
be understandable and unambiguous;
- (c)
allow for a year on year comparison to assess the development of the environmental performance of the organisation;
- (d)
allow for comparison with sector, national or regional benchmarks as appropriate;
- (e)
allow for comparison with regulatory requirements as appropriate.
2.Core indicators
- (a)
Core indicators shall apply to all types of organisations. They focus on performance in the following key environmental areas:
- (i)
Energy efficiency;
- (ii)
Material efficiency;
- (iii)
Water;
- (iv)
Waste;
- (v)
Biodiversity; and
- (vi)
Emissions.
Where an organisation concludes that one or more core indicators are not relevant to its significant direct environmental aspects, that organisation may not report on those core indicators. The organisation shall provide justification to that effect with reference to its environmental review.
- (i)
- (b)
Each core indicator is composed of:
- (i)
a figure A indicating the total annual input/impact in the given field;
- (ii)
a figure B indicating the overall annual output of the organisation; and
- (iii)
a figure R indicating the ratio A/B.
Each organisation shall report on all 3 elements for each indicator.
- (i)
- (c)
The indication of the total annual input/impact in the given field, figure A, shall be reported as follows:
- (i)
on Energy efficiency
concerning the ‘total direct energy use’, the total annual energy consumption, expressed in MWh or GJ,
concerning the ‘total renewable energy use’, the percentage of total annual consumption of energy (electricity and heat) produced by the organisation from renewable energy sources,
- (ii)
on Material efficiency
concerning the ‘annual mass-flow of different materials used’ (excluding energy carriers and water), expressed in tonnes,
- (iii)
on Water
concerning the ‘total annual water consumption’, expressed in m3,
- (iv)
on Waste
concerning the ‘total annual generation of waste’, broken down by type, expressed in tonnes,
concerning the ‘total annual generation of hazardous waste’ expressed in kilograms or tonnes,
- (v)
on Biodiversity
concerning the ‘use of land’, expressed in m2 of built-up area,
- (vi)
on Emissions
concerning the ‘total annual emission of greenhouse gases’, including at least emissions of CO2, CH4, N2O, HFCs, PFCs and SF6, expressed in tonnes of CO2 equivalent,
concerning the ‘total annual air emission’, including at least emissions of SO2, NOx and PM, expressed in kilograms or tonnes,
In addition to the indicators defined above, an organisation may use also other indicators to express the total annual input/impact in the given field;
- (i)
- (d)
The indication of the overall annual output of the organisation, figure B, is the same for all fields, but is adapted to the different types of organisations, depending on their type of activity, and shall be reported as follows:
- (i)
for organisations working in the production sector (industry), it shall indicate the total annual gross value-added expressed in million euro (EUR Mio) or total annual physical output expressed in tonnes or, in the case of small organisations the total annual turnover or number of employees;
- (ii)
for organisations in the non-production sectors (administration/services), it shall relate to the size of the organisation expressed in number of employees.
In addition to the indicators defined above, an organisation may use also other indicators to express its overall annual output.
- (i)
3.Other relevant environmental performance indicators
Each organisation shall also report annually on its performance relating to the more specific environmental aspects as identified in its environmental statement and, where available, take account of sectoral reference documents as referred to in Article 46.
D.Public availability
The organisation shall be able to demonstrate to the environmental verifier that anybody interested in the organisation's environmental performance can easily and freely be given access to the information required above under points B and C.
The organisation shall ensure that this information is available in (one of) the official language(s) of the Member State, in which the organisation is registered, and if applicable in (one of) the official language(s) of those Member States, in which sites covered by the corporate registration are located.
E.Local accountability
Organisations registering under EMAS may wish to produce one corporate environmental statement, covering a number of different geographic locations.
As the intention of EMAS is to ensure local accountability, organisations shall ensure that the significant environmental impacts of each site are clearly identified and reported within the corporate environmental statement.
ANNEX VEMAS LOGO
F21.
The logo may be used in any of the 24 languages provided the following wording is used:
Bulgarian: | ‘Проверено управление по околна среда’ |
Czech: | ‘Ověřený systém environmentálního řízení’ |
Croatian: | ‘Verificirani sustav upravljanja okolišem’ |
Danish: | ‘Verificeret miljøledelse’ |
Dutch: | ‘Geverifieerd milieuzorgsysteem’ |
English: | ‘Verified environmental management’ |
Estonian: | ‘Tõendatud keskkonnajuhtimine’ |
Finnish: | ‘Todennettu ympäristöasioiden hallinta’ |
French: | ‘Management environnemental vérifié’ |
German: | ‘Geprüftes Umweltmanagement’ |
Greek: | ‘επιθεωρημένη περιβαλλοντική διαχείριση’ |
Hungarian: | ‘Hitelesített környezetvédelmi vezetési rendszer’ |
Italian: | ‘Gestione ambientale verificata’ |
Irish: | ‘Bainistíocht comhshaoil fíoraithe’ |
Latvian: | ‘Verificēta vides pārvaldība’ |
Lithuanian: | ‘Įvertinta aplinkosaugos vadyba’ |
Maltese: | ‘Immaniggjar Ambjentali Verifikat’ |
Polish: | ‘Zweryfikowany system zarządzania środowiskowego’ |
Portuguese: | ‘Gestão ambiental verificada’ |
Romanian: | ‘Management de mediu verificat’ |
Slovak: | ‘Overené environmentálne manažérstvo’ |
Slovenian: | ‘Preverjen sistem ravnanja z okoljem’ |
Spanish: | ‘Gestión medioambiental verificada’ |
Swedish: | ‘Verifierat miljöledningssystem’ |
2.
The logo shall be used either:
in three colours (Pantone No 355 Green; Pantone No 109 Yellow; Pantone No 286 Blue),
in black,
in white, or,
in a grey scale,
ANNEX VIINFORMATION REQUIREMENTS FOR REGISTRATION
(information to be provided when applicable)
| |
Name | … |
Address | … |
Town | … |
Postal Code | … |
Country/land/region/Autonomous Community | … |
Contact person | … |
Telephone | … |
FAX | … |
… | |
Website | … |
Public access to the environmental statement or the updated environmental statement | |
| … |
| … |
Registration number | … |
Registration date | … |
Suspension date of registration | … |
Deletion date of registration | … |
Date of the next environmental statement | … |
Date of the next updated environmental statement | … |
Request for derogation pursuant to Article 7 YES – NO | … |
NACE Code of activities | … |
Number of employees | … |
Turnover or annual balance sheet | … |
| |
Name | … |
Address | … |
Postal Code | … |
Town | … |
Country land/region/Autonomous Community | … |
Contact person | … |
Telephone | … |
FAX | … |
… | |
Website | … |
Public access to the environmental statement or the updated environmental statement | |
| … |
| … |
Registration number | … |
Date of registration | … |
Suspension date of registration | … |
Deletion date of registration | … |
Date of the next environmental statement | … |
Date of the next updated environmental statement | … |
Request for derogation pursuant to Article 7 YES – NO | … |
NACE Code of activities | … |
Number of Employees | … |
Turnover/or annual balance sheet | … |
| |
Name of environmental verifier | … |
Address | … |
Postal Code | … |
Town | … |
Country/land/region/Autonomous Community | … |
Telephone | … |
FAX | … |
… | |
Registration number of accreditation or licence | … |
Scope of accreditation or licence (NACE Codes) | … |
Accreditation or Licensing Body | … |
Done at … on …/…/20 | … |
Signature of the representative of the organisation | … |
ANNEX VIIENVIRONMENTAL VERIFIER'S DECLARATION ON VERIFICATION AND VALIDATION ACTIVITIES
… (name).
with EMAS environmental verifier registration number …
accredited or licensed for the scope … (NACE Code)
declares to have verified whether the site(s) or the whole organisation as indicated in the environmental statement/updated environmental statement24 of the organisation … (name)
with registration number (if available) …
meet all requirements of 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).
By signing this declaration, I declare that:
the verification and validation has been carried out in full compliance with the requirements of Regulation (EC) No 1221/2009,
the outcome of the verification and validation confirms that there is no evidence of non-compliance with applicable legal requirements relating to the environment,
the data and information of the environmental statement/the updated environmental statement24 of the organisation/site24 reflect a reliable, credible and correct image of all the organisations/sites24 activities, within the scope mentioned in the environmental statement.
This document is not equivalent to EMAS registration. EMAS registration can only be granted by a Competent Body under Regulation (EC) No 1221/2009. This document shall not be used as a stand-alone piece of public communication.
Done at … on …/…/20….
Signature
ANNEX VIIICORRELATION TABLE
Regulation (EC) No 761/2001 | this Regulation |
---|---|
Article 1(1) | Article 1 |
Article 1(2)(a) | — |
Article 1(2)(b) | — |
Article 1(2)(c) | — |
Article 1(2)(d) | — |
Article 2(a) | Article 2(1) |
Article 2(b) | — |
Article 2(c) | Article 2(2) |
Article 2(d) | — |
Article 2(e) | Article 2(9) |
Article 2(f) | Article 2(4) |
Article 2(g) | Article 2(8) |
Article 2(h) | Article 2(10) |
Article 2(i) | Article 2(11) |
Article 2(j) | Article 2(12) |
Article 2(k) | Article 2(13) |
Article 2(l) | Article 2(16) |
Article 2(l)(i) | — |
Article 2(l)(ii) | — |
Article 2(m) | — |
Article 2(n) | Article 2(17) |
Article 2(o) | Article 2(18) |
Article 2(p) | — |
Article 2(q) | Article 2(20) |
Article 2(r) | — |
Article 2(s) first subparagraph | Article 2(21) |
Article 2(s) second subparagraph | — |
Article 2(t) | Article 2(22) |
Article 2(u) | — |
Article 3(1) | — |
Article 3(2)(a) first subparagraph | Article 4(1)(a) and (b) |
Article 3(2)(a) second subparagraph | Article 4(3) |
Article 3(2)(b) | Article 4(1)(c) |
Article 3(2)(c) | Article 4(1)(d) |
Article 3(2)(d) | Article 4(5) |
Article 3(2)(e) | Article 5(2) first subparagraph; Article 6(3) |
Article 3(3)(a) | Article 6(1)(a) |
Article 3(3)(b) first sentence | Article 6(1)(b) and (c) |
Article 3(3)(b) second sentence | Article 7(1) |
Article 4(1) | — |
Article 4(2) | Article 51(2) |
Article 4(3) | — |
Article 4(4) | — |
Article 4(5) first sentence | Article 25(10) first subparagraph |
Article 4(5) second sentence | Article 25(10) second subparagraph, second sentence |
Article 4(6) | Article 41 |
Article 4(7) | — |
Article 4(8) first subparagraph | Article 30(1) |
Article 4(8) second subparagraph | Article 30(3) and (5) |
Article 4(8) third subparagraph, first and second sentence | Article 31(1) |
Article 4(8) third subparagraph, last sentence | Article 31(2) |
Article 5(1) | Article 11(1) first subparagraph |
Article 5(2) | Article 11(3) |
Article 5(3) first sentence | Article 12(1) |
Article 5(3) second sentence, first indent | Article 12(1)(a) |
Article 5(3) second sentence, second indent | Article 12(1)(b) |
Article 5(4) | Article 11(1) second and third subparagraph |
Article 5(5) first sentence | Article 16(1) |
Article 5(5) second sentence | Article 16(3) first sentence |
Article 5(5) third sentence | Article 17(1) |
Article 5(5) fourth sentence | Article 16(3) second subparagraph and Article 16(4) second subparagraph |
Article 6(1) | Article 13(1) |
Article 6(1), first indent | Article 13(2)(a) and Article 5(2)(a) |
Article 6(1), second indent | Article 13(2)(a) and Article 5(2)(c) |
Article 6(1), third indent | Article 13(2)(f) and Article 5(2)(d) |
Article 6(1), fourth indent | Article 13(2)(c) |
Article 6(1), second subparagraph | Article 13(2) first sentence |
Article 6(2) | Article 15(3) |
Article 6(3), first indent | Article 15(3)(a) |
Article 6(3), second indent | Article 15(3)(b) |
Article 6(3), third indent | — |
Article 6(3), last sentence | Article 15(8) |
Article 6(4), first paragraph | Article 15(2) |
Article 6(4), second subparagraph | Article 15(4) |
Article 6(5), first sentence | Article 15(6) |
Article 6(5), second sentence | Article 15(8) and (9) |
Article 6(6) | Article 15(10) |
Article 7(1) | Article 28(8) |
Article 7(2), first sentence | Article 12(2) |
Article 7(2), second sentence | Article 12(3) |
Article 7(3) | Article 42(2)(a) |
Article 8(1), first sentence | Article 10(1) |
Article 8(1), second sentence | Article 10(2) |
Article 8(2) | — |
Article 8(3) first subparagraph | Article 10(4) |
Article 8(3) second subparagraph | — |
Article 9(1) introductory sentence | Article 4(3) |
Article 9(1)(a) | Article 45(4) |
Article 9(1)(b) | Article 45(4) |
Article 9(1) second subparagraph | Article 45(5) |
Article 9(2) | — |
Article 10(1) | — |
Article 10(2), first subparagraph | Article 38(1) and (2) |
Article 10(2), second subparagraph, first sentence | Article 41 |
Article 10(2), second subparagraph, second sentence | Article 47 |
Article 11(1), first subparagraph | Article 36 |
Article 11(1), first indent | Article 36(a) |
Article 11(1), second indent | Article 36(c) |
Article 11(1), third indent | Article 36(b) |
Article 11(1), second subparagraph, first sentence | Article 37(1) |
Article 11(1), second subparagraph, second sentence | — |
Article 11(1), second subparagraph, third sentence | Article 37(2) |
Article 11(1), second subparagraph, fourth sentence | Article 37(3) |
Article 11(2) | Article 43(2) |
Article 11(3), first sentence | Article 41(2) |
Article 11(3), second sentence | Article 47 |
Article 12(1)(a) | — |
Article 12(1)(b) | Article 35(1) |
Article 12(1) second subparagraph | — |
Article 12(2) | Article 41(2) |
Article 12(3) | — |
Article 13 | Article 40(1) |
Article 14(1) | Article 49(1) |
Article 14(2) | — |
Article 14(3) | — |
Article 15(1) | Article 50 |
Article 15(2) | Article 48 |
Article 15(3) | — |
Article 16(1) | Article 39(1) |
Article 16(2) | Article 42(2) |
Article 17(1) | — |
Article 17(2), (3) and (4) | Article 51(2) |
Article 17(5) | — |
Article 18 | Article 52 |
Substituted by Commission Regulation (EU) 2017/1505 of 28 August 2017 amending Annexes I, II and III to Regulation (EC) No 1221/2009 of the European Parliament and of the Council on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS) (Text with EEA relevance).