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GOOD REASONS FOR EMAS 1 2 3 4 5 6 7 German EMAS Advisory Board
GOOD REASONS FOR EMAS
1 2 3 4 5 6 7
German EMAS Advisory Board
Editors: Veit Moosmayer, Esther Zippel, Mario Lodigiani, Claudia KochO�ce of the German EMAS Advisory BoardGertraudenstr. 20 · 10178 Berlin · Germany
E-Mail: [email protected]: +49 (0 ) 30 - 29 77 32 30Fax: +49 (0 ) 30 - 29 77 32 39Websites www.uga.de
www.emas.de
Text and Layout: Claudia Koch, Mario Lodigiani and akzente kommunikation und beratung, München
Translation: Ricarda Schröder, Molly Hall and Mario Lodigiani
Illustrations: photocase.com
Status: November 2011
1st Printing / English Edition, 3,000 Copies
With generous support of the German Federal Environment Agency and German Federal Environment Ministry
Print: Oktober Druck, Berlin
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PREFACE................................................................................................................................................................................................. 2
MORE FUTURE WITH EMAS.............................................................................................................................................................. 3
MORE CLIMATE PROTECTION................................................................................................................................................. 8
MORE RESOURCE EFFICIENCY................................................................................................................................................11
MORE LEGAL CERTAINTY.........................................................................................................................................................13
MORE SALES OPPORTUNITIES.............................................................................................................................................. 16
MORE EMPLOYEE INVOLVEMENT........................................................................................................................................ 19
MORE CREDIBILITY..................................................................................................................................................................... 22
MORE SUSTAINABILITY............................................................................................................................................................ 25
CONCLUDING COMMENTS............................................................................................................................................................ 28
FURTHER INFORMATION ABOUT EMAS.................................................................................................................................... 29
CONTENT
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PREFACE
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In 2009, in the middle of the worldwide �nancial crisis, the very �rst (German) edition of this brochure questioned whether enterprises and companies face more important matters to worry about than environmental protection and, if anything, implementing a sophisticated environmentalmanagement.
Two concerns lie behind this: companies that are already committed could reduce their e�ort in order to take pressure o� a voluntary cost unit such as environmental management and - despite of all possible savings - potenti-al newcomers would rather keep their hands o� environ-mental management in this situation. Germany got o� lightly through the crisis and so did the number of EMAS-participants. The apprehended wave of exits stayed away. However, it was also not possible to substantiallyrestock the EMAS-register.
In January 2010, after a long process of �nding compromises both within the EC and the Member States, the revised EMAS-Regulation (EMAS III) came into e�ect. Embedded into the EC’s Sustainable Consumption and Production and Sustainable Industrial Policy (SCP/SIP) Action Plan, Member States are asked for intensi�ed promotion of EMAS and the support of the voluntary implementation of EMAS - particularly in small organisa-tions. Furthermore, EMAS went global: registrations are now possible even outside of the European Economic Area.
The examination of pressing environmental topics is not an obsolescent model. On the contrary, it belongs more than ever to social responsibility - if not to the existential task of organisations and companies. This is shown by ongoing worldwide discussions about the increasingly noticeable constraints at the commodity market, the impacts of undamped loss of biodiversity - despite of all appeals, and particularly about the energy supply of thefuture. There is still enough to do.
Due to the fact that this brochure has been published the third time in German and the �rst time in English,I am absolutely positive that all stakeholders, which include economy, administration and politics, will increasingly appreciate the strengths of EMAS and use them in order to systematically improve environmental performance and legal certainty as well as credibly communicating these achievements to the public.
The citations from the environmental statements mentioned in the brochure have been updated by currentexamples. The text has been editorially updated.
Berlin, November 2011
Dr. Michael Schemmer, Chairperson of the German EMAS Advisory Board
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The Objective: Continuous Improvement of Environmental Performance
MORE FUTURE WITH EMAS
The Development of EMAS
Viessmann Werke GmbH & Co., Allendorfer Werke
Volkswagen Aktiengesellschaft, Werk Emden
Audi AG, Neckarsulm
Märkisches Landbrot GmbH, Berlin
Bombardier Transportation GmbH, Locomotives, Kassel
Demmel Aktiengesellschaft, Scheidegg
Georg Hipp OHG, Pfa�enhofen
Daimler AG, Mercedes-Benz Werk Kassel
AESCULAP AG, Tuttlingen
Nordzucker AG, Werk Clauen, Hohenhameln
Nordzucker AG, Werk Schladen
09.10.1995
09.11.1995
21.11.1995
23.11.1995
30.11.1995
04.12.1995
06.12.1995
18.12.1995
18.12.1995
29.12.1995
29.12.1995
Table: The �rst EMAS-validated organisations
N 1st VALIDATION OITASINAGRO
The requirements that EMAS sets for participating organisations are high. It is precisely for this reason that an environmental management pursuant to this European standard represents a meaningful quality feature. Impro-ved environmental performance, more credibility, better legal compliance and higher competiveness are the rewards for voluntary participation and the basis for meeting future economic and ecologic challenges.
EMAS started with the initiative of several German compa-nies, most notably medium-sized companies that agreed in the 1980s, not merely to implement the minimal environmental obligations, but to use a new tool for developing an overall environmental management scheme for both the processes and products. The European Commission picked up this private sector approach and enacted the so-called EC Eco-Audit Regulation in 1993 with focus on the manufacturing industry. Thus, EMAS - the �rst European certi�able environmentalmanagement scheme - was born.
In 1995, the German Environmental Audit Act (UAG) incorporated supervision, registration and licensing in accordance with the requirements of the EMAS-regulation. Some of the �rst companies registered as participating organisations by the end of that year. One can �nd the following companies in the German EMAS register which still employ EMAS to keep theircompany �t (www.emas-register.de):
One year later in 1996 ISO 14001, a worldwide applicable environmental management standard, came into e�ect. Nevertheless, the number of EMAS participants increased until it reached its peak at approximately 4,000 organisations at the end of 2001.
EMAS was revised in 2001 to integrate ISO 14001 andto allow participation by all economic sectors. The 2001 revision did not result in the growth expected, however. The number of EMAS participants decreased slightly until 2003. Since 2004 the number of EMAS organisations is again on the upswing in Europe.
In the last years, the sectors participating in EMAS have shifted in Germany. The strongest growth has been in the service sector and public corporations. Nevertheless, the manufacturing sector with about 700 organisations represents more than half of the EMAS participants and has by far the highest employment rate of all sectors.
Through EMAS, the EU Commission seeks to motivate private and public organisations to improve their environmental performance on a voluntary, continuous and systematic basis. The starting point is an initial environmental review or stocktaking, which captures, analyses and assesses all environmental aspects of the company’s activities and all applicable legal requirements.
The appropriate goals, measures and responsibilities for the organisation’s environmental management system are outlined based upon this initial environmental review. In order to ensure that the environmental management system is not an one-time event, the system is established and documented to provide for a dynamic process forcontinuous improvement.
In the so called environmental statement, the participating organisation describes the environmental management system in comprehensive detail and is made available to the public. The last step is validation of the management system by a licensed and independent environmental veri�er. After the validation and registration in the EMAS-register, the organisation is authorised to use theEMAS-Logo.
Sedus Stoll Aktiengesellschaft, Waldshut-Tiengen 01.12.1995
What the Future Demands
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Experiences show that EMAS organisations have tangible bene�ts for meeting future challenges because of the systematic and transparent approach they take with EMAS.
CLIMATE PROTECTION: Combating the world’s advancing climate change is one of the most urgent tasks of our time. Whether for the improvement
of energy e�ciency – i.e. energy management, reduction of greenhouse gases - or merely changing one’s own behaviour: EMAS is an e�ective tool in order to provide for climate protection.
“More Climate Protection”, see page 8
RESOURCE EFFICIENCY: A credible data basis is essential to initiate a continuous improvement process and thus reducing consumption of raw
and auxiliary materials, as well as reducing waste production. EMAS therefore decreases costs, an importantgoal at any time.
“More Resource E�ciency”, see page 11
LEGAL CERTAINTY: the importance of complying with environmental law has increased substantially in recent years. Internally, legal compliance prevents
consequential losses. Externally, legal compliance prevents damage to the organisation’s reputation. The con�rmation of the organisation’s legal compliance is a signi�cant added value provided by the EMAS process. Thus, under EMAS, legal compliance increases and liabilityrisks are reduced.
“More Legal Certainty”, see page 13
ENVIRONMENTAL-ORIENTATED PROCUREMENT: Both for public tender procedures as well as tenders of other organisations and companies,
an EMAS certi�cate demonstrates a particular systematic environmental engagement. Although EMAS does not guarantee new orders, it increases the chances for acquisition of new projects.
“More Sales Opportunities”, see page 16
EMPLOYEE INVOLVEMENT: EMAS is a system that depends upon input from top management as well as blue-collar workers. In addition to the
integration of all management levels, including top management, EMAS emphasises on giving all employees the opportunity for active participation. This ensures that existing know-how as well as potentialnew ideas will be used to their best advantage.
“More Employee Involvement“, see page 19
TRANSPARENCY AND CREDIBILITY: Today’s increasingly aware and critical public demands greater insight into enterprises and
organisations’ operational activities. With a validated environmental statement, EMAS participants gain credibility as one can depend upon the content and data in their statements. Moreover, the EMAS-Logo serves as visible proof of theorganisation’s engagement for thepublic.
“More Credibility“, see page 22
SUSTAINABILITY: Besides the ecologic aspects of economic activities, social and societal e�ects increasingly receive more attention.
EMAS-veri�ed organisations have an excellent foundation for such enhancements - including the expansion from an environmental to a comprehensive sustainability management.
“More Sustainability“, see page 25
EMAS is more up to date than ever. As a modern management and audit system, EMAS helps participating organisations to prepare for the future – by increasing their innovation ability, decreasing environmental impacts and costs and by bolstering their public reputation. With EMAS, enterprises sharpen their awareness of their activities’ impacts and can identify improvement potentials and eliminate weaknesses. Central to the improvement of environmental performance is the continuous process, which EMAS initiates and maintains and which is approved by an external environmental veri�er with annually-updated environmental statements and revalidated in regular validation circles.
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The Bene�t of Voluntary Participation
EMAS III
PERCENTAGE DISTRIBUTION OF EMAS ORGANISATIONS ACCORDING TO NUMBER OF EMPLOYEES IN GERMANY (2011)
Graph: UGA-GS, Data: www.emas-register.de
18 %
11 %
46 %
25 %
Below 51
Employees
51 – 250
251 – 1,000
More than 1,000
EMAS for Big and Small Organisations, which show voluntary engagement, demonstrate commitment, exceed regulatory requirements and allow veri�cation reap the bene�ts. Legislative and enforcement authorities of most German federal states provide registered EMAS-organisations with a great deal of administrative and/or economic relief, e.g. in the area of emission control as well as waste and water regulations. In many places, there is organisational and �nancial supportfor the implementation of an EMAS system.
A new edition of the EMAS regulation came into e�ect in 2010. The EU Commission hoped that the revision would improve the attractiveness of EMAS and increase the number of participating EMAS organisations from approximately 7,000 sites registered in 2009 to 23,000 sites by 2015. The focal point of the revision was administrative relief for small and medium-sized enterprises. Additionally, standardised core indicators were established and reference documents are developed to provide tips and advice for speci�c economic sectors and to improve the accessibility of environmental performance. Furthermore, the revision made it possible for sites outside the EU to participate.
EMAS is not just for big companies. In fact, statistics show the opposite. Of the approximately 1,300 registered organisations in Germany, less than a third (29%) have more than 250 employees, 25% have between 51 and 250 employees, and at least 46% employless than 50 people.
So clearly, a small enterprise or small organisation can ful�l the requirements of the EMAS regulation. They are assisted by several special SME promotionprogrammes andmethods such as EMASeasy.
Aluminium Norf GmbH, Neuss – Environmental Statement 2007
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VOICES FOR EMAS
Studiosus Reisen, Munich – Environmental Statement 2008
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Müllheizkraftwerk Gattingerstraße der Stadtwerke Würzburg AG – Environmental Statement 2008
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Pilgerhaus Weinheim – Environmental Statement 2008
» We are only at the beginning of our e�orts to achieve a highly professional standard for our enterprise’s environmental protection.
However, we have now the appropriate management-tools for a continual improvement process at our disposal.«
In November 1997 we completed our �rst environmental audit according to EMAS. We can now look back on ten years of EMAS. While some felt some doubt
at the beginning about the additional expenditures involved, since then the EMAS system has been well-integrated and has contributed substantially to the development of our corporateculture in our work.«
When the European Community launched the corporate environmental audit for the manufacturing industry with the Eco-Audit in June 1993 and the German government in Bonn
enacted the Environmental Audit Act, Studiosus began to assess whether and to what extent the environmental management system was appropriate for a travel service or even for service providers as a whole. Today, the environmental management system is an integral part of the DIN EN ISO 14001 and 9001 standards, and of the comprehensive EMAS-certi�ed Studiosus integrated management system.«
From its beginning as a pilot project in 1996 for the WVV-group, the environmental management system has been proven of value during the last years as a valuable instrument in support of employees.
The assessment of environmental impacts in the planning, realisation and in operation is also in the future an essential component of the plant operations. The installed EMAS environmental management system supports this process and isthereby a valuable operational instrument for all. «
Mainau Island– Updated Environmental Statement 2008
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Schae�er Group, Schweinfurt – Environmental Statement 2008
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Volkswagen Sachsen GmbH, Fahrzeugwerk Zwickau andMotorenwerk Chemnitz – Joint Environmental Statement 2008
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Bombardier Sustainability Report 2008
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University City of Tübingen, Disposal Management EBT –Environmental Statement 2007
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When one considers our successful e�orts in meeting the target pro�le set by EMAS between 1998 and the present, one sees a proven track record of success combined with
positive developments in CO2-accounting. As one considers the documentation in detail, it provides valuable tips for new �elds ofwork with the intention of further optimisations.«
E�ective organisational structures pursuant to EMAS support sustainable corporate activities in planning, logistics and production. They were established for the entire company and speci�ed and implemented for each site.«
Based on the positive experiences of implementing anenvironmental management system according to EMAS, we want to promote the environmental performance improvements
by means of EMAS at other companies and service providers. To begin with, already certi�ed companies have been contacted and we suggested a mutual appearance.«
We live a worldwide occupational health, safety and environmental management system that we are steadily improving. Also the sites outside of Europe such as in the USA, Brazil, China, India and Korea
have been veri�ed in accordance with the strict EMAS-Regulation. They have successfully passed the test, too.«
Bombardier Transportation plans the transition of all of its sites from ISO 14001 to EMAS certi�cation as soon as EMAS becomes a globally valid standard.«
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EMAS and Emissions Trading
MORE CLIMATE PROTECTION1EMAS-registered organisations are better equipped to respond to the challenges that have accompanied climate change as EMAS requires implementation of a continuous improvement process for increasing energy e�ciency. Moreover, the collected data about energy consumption and emissions make it easier to meet and comply with new reporting requirements.
A system set in place pursuant to EMAS helps to increase operational energy e�ciency and thus decreases both emissions of green house gases and expenses. This is due to the fact that EMAS systems are designed to systematically identify and unlock potential savings. For this reason, EMAS is an important tool for operationalclimate protection.
EMAS is set up to coordinate with emissions trading within the European Union. Pursuant to the German Greenhouse Gas Emissions Trading Act (Treibhausgas-Emissionshandelsgesetz –TEHG), an environmental veri�er is authorised to verify emission statements for companies within the commercial sector for which the veri�er is licensed. Furthermore, environmental veri�ers may verify the necessary allocation applications. The EU-requirements provide that an organisation’s status as an EMAS participant shall be taken into consideration during the review of the organisation’s emissions data.
The “Examination Guideline for the veri�cation of alloca-tion applications and emission reports” of the German Emissions Trading Authority (DEHSt) states as follows: „The expert can assume that facilities which are veri�ed according to EMAS are equipped with an appropriate environmental management system, have internal guidelines for collection and assessment of their environmental impacts, and moreover, that the data of the veri�ed environmental statement have been validated by an environmental veri�er.“ The German Emissions Trading Authority (DEHSt) reserves the right to occasionally spot check the data of any organisation’senvironmental statements, however.
European law requires that operational emissions data must be made directly available to the public. For that reason, the European Pollutant Release and Transfer Register (E-PRTR) was established to provide information about all pollutants emitted from industrial companies. The requirement to report covers companies that operate in the following sectors: power generation, metal, minerals processing, chemistry, paper, food as well as land�lls, sewage treatment plants and agricultural enterprises with intense animal husbandry. European companies in the applicable sectors made disclosures for the �rst time in 2008 for 2007 emissions data in cases where these entities had exceeded the allowed threshold values of pollutants for their economic sectors. This might include, for example, emissions of over 100 million kilograms of carbon dioxide (CO2) per year, or emissions of over 100,000 kilograms of methane (CH4) annually. This information has been publically available since the summer of 2009 via the internet at http://www.prtr.bund.de. General informationcan beobtained at http://prtr.ec.europa.eu/.
Reporting According to E-PRTR
EMAS-registered organisations that belong to one of the sectors mentioned above may have less di�culty with emissions reporting because of the preliminary work already completed with EMAS. The “Guidance Document for the implementation for the European PRTR” published by the European Commission reads as follows: “If a quality assurance system such as ISO 9001; or an environmental management system such as EMAS or ISO 14001 or other analogous national systems is already being used by the facility, the reporting of the E-PRTR data might be included within that system to helpto ensure the highest possible quality of the data.”
New Standard for Energy Management Systems
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Advantages with EMAS Concerning the German Renewable Energy Sources Act
Additional information
For transferring the data, the German government and the German federal states have coordinated with the private sector to develop the software “BUBE-Online”. In addition to the information for E-PRTR, the webtool BUBE-online includes all reporting obligations for the 11th and 13th Ordinance for the Implementation of the Federal Immission Control Act (11. BImSchV, Emissions Reporting and 13. BImSchV, Large Combustion Plants) – see www.prtr.bund.de (�yer partially in English). Thus it is possible to use data generated for EMAS for all reporting obligations.
EMAS organisations also have advantages with the German Renewable Energy Sources Act (EEG 2009) which came into e�ect in Germany at the beginning of 2009. Certain Companies with a high level of energy consumption may receive cost relief pursuant to the EEG’s reimbursement scheme. This includes an estimated 460 enterprises in the manufacturing industry, including aluminium mills and railway companies. The German EEG provides that an industrial company that requests a restriction of the amount of EEG-energy that is required to be purchased according to §40 et seq. EEG 2009, must have implemented an energy management system. As EMAS-registered enterprises ful�l the requirements of the act, they only need to submit the EMAS certi�cate. The German Federal O�ce of Economics and Export Control (BAFA) provides regularly updated information on currentregulations, see www.bafa.de (available in English).
On the 1st July 2009 the European Committee for Standardisation (CEN) published a standard for energy management systems: EN 16001. This standard de�nes the organisational requirements for enterprises to improve energy e�ciency continuously and systematically. The structure of the standard is similar to that of ISO 14001 - with respect to environmental management systems - but requires more in terms of performance improvement and information duties. As EMAS includes exactly the same additional requirements as ISO 14001, EMAS organisations �nd it easy to ful�l the requirements of EN 16001 for energy management and accordingly, may be veri�ed, such as e.g. Verkehrsbetriebe Potsdam (Municipal TransportServices Potsdam).
Synopsis of all EN 16001 and EMAS requirements: www.emas.de/service/pdf-downloads (German and English available)
Information in German about the emissions register E-PRTR published by the Federal Environment Agency on: www.prtr.bund.de
The German Emissions Trading Authority (DEHSt): www.dehst.de
Current information in German about reimbursement provisions of the Renewable Energy Sources Act can be found at the website for the Federal O�ce ofEconomics and Export Control: www.bafa.de
An overview of current international and European standards is provided by the Principles of EnvironmentalProtection Standards Committee (NAGUS) by the German Institute for Standardisation (DIN): www.nagus.din.de
Apetito AG, Rheine – Environmental Statement 2008
Gemeindeverwaltung Illingen – Environmental Statement 2007
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VOICES ON EMAS AND CLIMATE CHANGE
Karlsruhe Municipal Utility– Environmental Statement of2008 with Climate Report
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Press’n’Relations GmbH, Ulm – Environmental Statement 2008
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The desired CO2-reductions for the business year 2007 in comparison to business as usual will be presented
for the �rst time this year and will continue to be made available in the following years. Altogether, 2,670.8 tonnes of direct emissions of carbon dioxide and 51.8 tonnes of indirect carbon dioxide emissions were saved at the external utility company through the introduction of sustainability management in 2007.«
Do we still need EMAS, after becoming certi�ed for the �rst time in 2003? Yes, we need it now more than ever. In the past four years we have learned to value how eco- and energy management have sensitised us to reading consumption
critically. (…) We can now identify trends, control processes and sensitise for questions regarding resource consumption. That helps us in the current discussion on climate protection as well. For us, this is an integral part of eco-management which also makes economic sense. «
The positive response we have gotten and the current development of climate protection and its importance in the public discourse
encourages us to continue on the course we have set for ourselves. To this end, we continue to include the accounting and evaluation of all climate-relevant data in a separate climate report. This transparently contains, besides the global and regional developments, in particular the carbon dioxide emissions of the Karlsruhe public utility’s processes. The indirect emissions attributable to the municipal utility are also considered in the accounting. This includes emissions with regard to the use of our products energy and water-whether they occur through household use, commercial or service providers or industrial use.«
With the implementation of an environmental management system, Press’n’ Relations will do its part to limit the impacts of climate change. To this end, environmental protection
must be well-anchored in the enterprise and environmental management must create the economic basis for investments in further environmental measures, such as the decrease of energy consumption.«
MANN+HUMMEL GMBH, Marklhofen – Environmental Statement 2008 – short version
» Our environmental protection activities are a good example of the interaction between ecology and economy. A reduced use of natural resources and less material input not only helps maintain the environment but also reduces costs
and increases e�ciency. In light of a de�nite climate change, the reduction of energy use and the reduction of CO2-emissions clearly play a central role in the environmental activities of MANN+HUMMEL GMBH. Through organisational and technical measures,the input of electricity, oil, water and compressed air are continually reduced.«
Detailed Data Collection is the Basis
Reduction of Material and Energy Consumption
MORE RESOURCE EFFICIENCY
Making Potential Cost Savings Accessible
Further Information
One important aspect of EMAS participation for many EMAS enterprises is EMAS’s role in systematically and permanently decreasing expenses for operational resource consumption. As experiences show, a strategically implemented environmental management can decrease the costs of waste, energy and water considerably, as well as improving resource e�ciency.
The �rst step towards a systematic environmental management is, inter alia, an inventory of all environmental impacts – the environmental review under EMAS. This analysis and inventory of the energy and resource consumption of all processes and products (input / output) within the EMAS system is especially suitable for smalland medium-sized enterprises (SMEs) because of the stringent structure and the sector-speci�c guidelineswhich facilitate the implementation.
With the help of a detailed data collection about the operational resource consumption, cost drivers canbe located, a necessary step for future decreases. An important factor of success is the full participation of employees: their knowledge and ideas are invaluable for increasing resource e�ciency. They know best “where the shoe pinches”. Experience has shown that increasing one’s potential is one of the most promising ways to gain large savings with the least e�ort.
In order to be able to evaluate e�ciency, it is essential to generate convincing environmental indicators (such as energy consumption) and performance indicators (such as energy consumption per unit produced). The guidance published by the European Commission for application to EMAS entitled “[...] concerning the Selection and Use of Environmental Performance Indicators”, mentions such indicators for measuring e�ciency and shows how enterprises can better control and improve their energy and resource e�ciency. The revised version of EMAS, EMAS III, lists energy e�ciency as a core indicator to be reported on.
Surveys show that the instrument EMAS can be quite helpful for many organisations. In particular, industrial organisations that are resource-intensive were able to reduce material and energy consumption signi�cantly just a short time after the implementation of the environmental management system. This is not only bene�cial for the environment; participating organisationswere able to amortise expenses for implementation
and maintenance of the environmental management system or EMAS participation after only a short period. According to a survey conducted as part of the European Commission’s “EVER” evaluation studies (2005), 62% of all registered enterprises were convinced that EMAS is an e�ective tool for increasing competitiveness. Moreover, in a survey conducted in 2006 by the Bavarian Environ-mental Agency (LfU), 75 % of all enterprises surveyed stated that they were able to reduce expenses with the help of the environmental management system.
Potential savings identi�ed during the initial review generally are relatively easy to implement. Later in the process, however, more e�ort is required to increase resource e�ciency. Therefore, it is advisable to integrate EMAS consistently into strategic management from the very beginning in order to include all entities and activities. Only when all employees are conscious of EMAS can the continuous improvement process be stimulated. Studies have shown that revenues and employment were well above average in organisations which had established EMAS and its strong learning process because all of the organisation’s employees are pulling together in one direction. This ensures that EMAS is a good long-term economic investment as well as being ecologicallyworthwhile.
Several sector- and topic-speci�c guidelines facilitate theEMAS implementation.
Many of these guidelines and other practice-orientated aids are provided on the internet site of the German EMAS Advisory Board: www.emas.de/service/pdf-downloads
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Municipal Authority for Construction of the City of Schwabach – Environmental Statement 2007
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Clinic of Hochried, Murnau – Environmental Statement of 2006 with update
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ViP Verkehrsbetrieb Potsdam GmbH – Updated Environmental Statement 2009
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VOICES ON EMAS AND RESOURCE EFFICIENCY
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We have implemented our environmental goals and objectives with respect to energy savings. Furthermore, we used these goals and objectives for the certi�cation of our energy management system in accordance with the new standard DIN EN ISO 16001:2008-3.«
Reducing our burden on the environment and the real estate’s costs of the municipal authority for construction is also necessary for the future. Thus we see in EMAS an important element for a positive development.«
Senate Department for Environment, Civil Engineering & Transport of the Free and Hanseatic City of Bremen –
Updated Environmental Statement 2008
As more stringent environmental protection standards cause higher initial costs, the necessity of these costs
will be put into question. This is even true when the mid- or long-term savings can be calculated. And it is true for the private sector as well as for commercial decisions. Environmental protection will not advance on its own. With our participation in theEMAS certi�cation process we want to show that it is doable and we want to giveother �rms the courage to undertake an Eco-audit.«
Consequent environmental controlling have lead in the past years – among other things – to savings in costs through
the reduction of energy consumption and waste as well as the decrease of operational costs despite rising energy prices. The monitoring and consistent application of applicable legal requirements resulted in greater certainty in the internal clinic procedures and a considerableimprovement in the clinic’s image.«
Savings Bank of Kraichgau, Bruchsal – Environmental Statement 2008
» The way in which an organisation takes care of natural resources will be a future factor to its success. This is con�rmed by our experience: in 2007 alone we were able to avoid approximately 165,000 Euros
in electricity and heating costs, contributing to an annual surplus of 1.5% for the �scal year 2007. In the six accounting years the entire savings added up to approximately one million Euros.«
Environmental Statement of the Church Development Service 2008 – 2011
» The consequent reduction and removal of environmental pollution determines our actions. Concretely, this means that we give
priority to environmentally-friendly products, procedures and services. We give preference to fair trade wares. We save resources such as energy, paper and water. We treat waste pursuant to the principle of avoiding or reusing it before disposing it.«
Vocational School Kiel – Environmental Statement 2006
» Our students are youths or young adults, an age for which concern with the environment or climate is not inevitably the �rst priority.
Therefore our rules, measures and activities are presented so that the students must work through the issues of scarcer raw materials, new technologies for future energy supply, and a more responsibleapproach to energy.«
MORE LEGAL CERTAINTY
Prerequisite: No Legal Violations
EMAS-Privileging Ordinance
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Pursuant to EMAS, an environmental veri�er makes a thorough examination to determine whether an organisation complies with all legal requirements concerning the environment. In this way, EMAS participants demonstrate an increased level of legal compliance and therefore reduce their risk of liability. Federal and state governments reward EMAS-registered organisations by allowing enforcement relief with regard to environmental regulations – and in some cases, granting a �nancial advantage.
One aspect of EMAS is that an organisation may register its site only if it complies with all relevant environmental regulations. Only in that case the veri�ers are allowed to give their seal of approval and validate the environmental statement. A further control mechanism is provided by the responsible competent body that involves law enforcement agencies and �nds out whether the organisation has any recorded violations. Therefore, the credibility-building function of an EMAS-certi�cate is not to be underestimated: customers, suppliers, governmental authorities and the public can all rely on the statements regarding legal compliance contained in an EMAS-organisation’s environmental statement.
An environmental veri�er must have examined all the activities of each EMAS organisation after three years at the latest. Furthermore, he or she visits the sites on an annual basis. Each environmental statement contains an environmental veri�er’s declaration on veri�cation and validation activities where the veri�er con�rms that there is no evidence of non-compliance with applicable legal requirements relating to the environment. Hence, environmental veri�ers are prohibited from validating an environmental statement if the veri�er has detected legal violations relating to the environment. This strict process results in a considerably improved level of legal compliances for all participating EMAS organisations. Therefore, legislative and enforcement agencies are able to provide exemptions or relief, especially with respect tosupervision, reporting and documentation duties.
The German EMAS Privileging Ordinance (EMAS-Privilegierungs-Verordnung), which came into force in June 2002, established signi�cant relief for EMAS participants in the areas of immission control and waste. Examples are environmental monitoring reporting, disclosure and noti�cation duties concerning business organisation as well as recurring measuring of emissions. The internal reviews connected to EMAS are equivalent to o�cial inspections. Moreover, responsible authorities shall waive the requirement of comprehensive application documents concerning construction, operation or changes to facilities to be approved, if they receive veri�ed documents resulting from the environmental review, which correspond to the required content of the application documents.
Most of the German federal states provide EMAS participants additional privileges on discretionary decisions pursuant to environmental pacts and cooperation between the states and the private sector. One example of administrative relief (Substitution) is that the environmental authority may use an already existing environmental statement rather than demanding a new and separate waste disposal concept. In addition, internal expert personnel may perform recurring measurements of emissions, or extend the periodsbetween measurements.
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Prepared for Legal Changes
Additional Information:
14
Bene�ts of Legal ComplianceEMAS participation can pay o� �nancially when permitting or renewing permits. Pursuant to the 4th Ordinance for the Implementation of the Federal Immission Control Act (4. BImSchV, Installations Requiring a Permit) permitting authorities are to consider whether the proposed facility belongs to a registered site while reviewing the permit application. If that is the case, the organisation may reduce procedural costs by using existing EMAS-documentation. As to costs: many German federal states exempt EMAS participants from an average 25% of the fee for immission control related permits. Moreover, the EMAS certi�cate may provide some competitive advantage with public tendering procedures.
Regrettably, not all EMAS organisations can bene�t from reliefs granted by the German federal and state governments regarding waste, water and immission control laws. However, every EMAS-organisation bene�ts from the comprehensive legal review included in the EMAS-validation and registration process. Increased legal compliance can considerably reduce the company’s risk of liability, and therefore the risk of unpleasant and expensive incidents, which is of interest to insurance companies and investors. Thus, EMAS organisations will want to make sure they present their EMAS certi�cation documents during all procedures or negotiations. Moreover, companies with a higher liability risk, due to their products or production procedures, may be able to request a reduction of fees and interest rates based upon their EMAS participation.
EMAS participants are well-armed for current and future legal developments. As an example, enforcement of the German Environmental Damage Act - EDA (Umweltschadensgesetz) is based upon an EU-Regulation (Directive 2004/35/EC) and has extended strict liability regardless of fault for environmental damage. Since many small and medium-sized enterprises (SMEs) are unaware of this new provision, EMAS participants have an advantage in legal compliance. As the German Chamber of Industry and Commerce (DIHK) reasoned in a recent statement: “Enterprises that have implemented an environmental management system pursuant to the EMAS regulation, and that control all relevant risks e�ectively, will not need an update or even a correction. Other organisations may want to start thinking about such an implementation.”
Helpful are sector-speci�c guidelines, see:www.emas.de/service/pdf-downloads (in German),information of the Chamber of Industry and Commerce ora consultation of an (external) environmental consultantor veri�er.
The Federal Government of Germany conducts aninternet portal where all laws and regulations are listed (www.gesetze-im-internet.de), the Laender or federalstates o�er comparable portals (see web sites of the 16 federal state environmental agencies).
The O�ce of the German EMAS Advisory Board provides a summary on EMAS in laws and administrative regulations („EMAS in Rechts- und Verwaltungsvor-schriften“) that includes tips on relief that EMAS participants may receive in Germany. See www.emas.de/rechtliche-grundlagen/emas-in deutschland
Legal compliance requires knowledge about laws, acts and other regulations a�ecting the organisation.
Schumacher Packaging GmbH, Environmental Statement 2010
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wwk druck GmbH, Schlott Gruppe – Environmental Statement 2008
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Sternquell-Brewery GmbH, Plauen –Environmental Statement 2008
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Chemiepark Marl und das PolymerLatex Centrum in Marl-Frentrop – Joint Environmental Statement 2007
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Protestant Academy Bad Boll – Sustainability Report 2008
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apetito, Rheine – Environmental Statement 2008
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VOICES ON EMAS AND LEGAL CERTAINTY
New laws, directives, guidelines or changes to the law require examination, evaluation and documentation. To the extent that they are relevant for Apetito, these measures are di�erentiated, applied and their impact monitored.«
With the help of our documented environmental management system we were able to organisationally secure compliance with regulations as well as with constraints and conditions.«
We are able to ensure compliance with relevant environmental laws and regulations through an annual legal check. Responsibilities are controlled. Installations and devices are maintained and serviced regularly. Each year
there is a safety inspection by an occupational health and safety specialist.«
The daily application of our environmentally-oriented company philosophy guarantees that all of
our organisational, commercial and technical activities are in accord with our environmental politics as well as our environmental goals and that all of our contractual agreements and legal commitments are ful�lled.«
In our environmental policies we have made the commitment to note and comply with all environmental requirements. So that this
is not just a �ne-sounding letter of intent, we have ensured that all relevant legal guidelines are systematically ful�lled in each of our corporate procedures. Changes to the law are covered in a regular updated index of relevant regulations. (…) Additionally, a register of permissions and safety-related as well as environmentally relevant facilities which need monitoring on a periodic basis are being administered. This is how we ensure compliancewith constraints and veri�cation periods.«
We achieved a higher legal certainty by using a computer-assisted monitoring system for the administration of servicing and maintenance planning, monitoring and auditing, self-monitoring,
documentation of veri�cation and the monitoring of dates.«
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Environmental Management as a Selection Criterion
Simple Proof of Technical Capacity
MORE SALES OPPORTUNITIES
Whether for public authorities or private enterprises: tender requirements regarding environmental management are the order of the day. EMAS registered enterprises have a clear advantage in that they can provide credible evidence of their commitment.
Public authorities – federal, state, and local – are an important economic factor. According to the German Federal Statistical O�ce, public entities purchased an estimated 260 billion Euros in products, construction and services in 2006. This accounts for 12% of the German Gross Domestic Product. Thus, the public sector exerts a considerable in�uence on the environment, and the keyword has become eco-friendly purchasing (Green Public Procurement, GPP).
The new European Union procurement directive and its implementation into national procurement law has increased the public sector’s sphere of in�uence with respect to ecological requirements in tenders. Public authorities may take environmental performance of potential suppliers and service providers into consideration starting with de�ning the subject of the order and service description to the point of choosing the bidder and assessing the o�er. The European Regulations are legally binding for all German procurement agencies since the implementation of the German Regulation on the Award of Contracts (Vergabeverordnung - VgV) in 2006. The amendment of the Act Against Restraints on Competition (GWB) provided a further clari�cation of the formal law.
The new regulations refer directly to EMAS and therefore EMAS-registered organisations have advantages. Nevertheless, it is illegal to favour an organisation’s bid because the organisation can show an EMAS registration certi�cate – this would be incompatible with the principles of the fair competition and public procurement law.
Rather, EMAS- registration is an additional criterion. If, however, a public authority received two o�ers similar in content and price, the authority could select a supplier or service provider that successfully participated in EMAS. Participation in the European environmental management system may be an important competitive advantage, both in the description of the technical capacity or assortment of the bidder respectively – a so-called quali�cation test – and with respect to theterms and conditions of the contract.
The German Federal Ministry for the Environment, Nature Conversation and Nuclear Safety (BMU) and the German Federal Ministry of Economics and Technology (BMWi) both make clear that federal agencies are to consider EMAS-participation wherever possible in the scope of competitive procurement procedures. In a shared communication written in August of 2004, the two agencies explained how German federal agencies could do thiswithin the legal framework.
Pursuant to the general principles of procurement, only competent, e�cient and reliable enterprises may receive public contracts. If construction and service orders could have an environmental impact - as generally true for construction projects – then participation in EMAS could be evidence for the organisation’s technical capacity. In this context, the allocation o�ce may request information regarding the environmental management of the bidder to the extent that it is relevant to prospective bidder’s execution of the contract. The information required must be specifcly connected to the subject of the prospectivecontract.
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17
Advantages in Tendering Procedures
Additional Information
www.emas.de/aktuelles/ausschreibungen-tenders gives an overview for European Tenders which mentionEMAS as a criterion.
General information regarding “green procurement” in the public sector collected by the German FederalEnvironment Agency: www.bescha�ung-info.de
The applicable legal sources refer to EMAS and to ISO 14001 as appropriate evidence for environmental management; other comparable approaches must align themselves to these standards. Thus, contractors o�ering environmental services do not necessarily have to participate in EMAS or ISO 14001, but are obliged to demonstrate their compliance with the speci�c content requirements. As a rule, an independent certi�cation body must then review each submission. One of the factors considered is whether the enterprise has implemented a proper system for continuous improvement of environmental performance, and whether the organisation is in compliance with the applicable environmental law. Such a review must not indicate legal violations.
Registered EMAS-organisations have a clear advantage during competitive biddings: they do not have to spend extra money on experts’ reports and they have higher certainty in planning since they know, based on their EMAS validation, that their system is environmentally suitable. Additionally, in certain circumstances, the contracting entity may request from the contractor certain environmental measurements while executing the order. Pursuant to EU law, the procurement agency may specify such additional conditions, if it is stated in the contract documents and if these conditions have a reasonable connection to the order. Successful EMAS participation may help the organisation to demonstrate, that it will take certain environmental management measures duringexecution of the order as well.
What is true in the public sector is also valid in the private sector. Many large, internationally-active companies operating in economic sectors, which, on the one hand must comply with a high level of environmental laws, and on the other hand, commission a great number of suppliers (for example the automobile industry), may require proof of a validated environmental management system from their suppliers. Thus, these companies implement their very own strategic environmental aims and reduce their liability risk. EMAS organisations are more easily able to provide comprehensive data and facts concerning the operational environmental management - if these are required during a preselection – since they have already collected them. In these cases EMAS may be another demonstration of quality and therefore lead to new orders.
GEALAN Window Systems, GmbH, Oberkotzau - Sustainability Report with Environmental Statement 2005
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VOICES ON EMAS AND SALES OPPORTUNITIES
GETRAG Getriebe- und ZahnradfabrikHermann Hagenmeyer GmbH & Cie
KG, Untergruppenbach – EnvironmentalStatement 2007 (Environmental Programme)
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VAUDE Sport GmbH & Co. KG, Tettnang – Environmental Statement 2008
»LEONI-Group, Werk Bad Kötzting – Environmental Statement 2008
»Wilkening + Hahne GmbH + Co. KG, Bad Münder – Consolidated Environmental Statement 2008
»
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GEALAN fosters its business and partner relationships with its suppliers for many years. 80 percent of (…) the purchased goods
originate from Germany. Suppliers of particularly environmentally relevant products, which are certi�edby either EMAS or 14001, are given a preference.«
Strategic suppliers must be certi�ed pursuant to ISO 14001 or EMAS.«
Ecological advantages are achieved through the collaboration with contracted shipping companies due to optimising the utilised transport capacity through the carrier as well as avoiding deadheads. The contracted shipping companies
have been informed about the Wilkhahn’s company policy and are obligated to comply with the quality standards of Wilkhahn.«
We put an in�uence on our business partners to make use of our environmental policy. In addition, we inform our customers about the environmentally sound use of our products and their disposal.«
VAUDE aims for the „Oeko-Tex Standard 100“ and „Bluede-sign Standard“ for the whole product range. This makes it necessary to carefully select as well as to collaborate
with (material-) suppliers and manufacturers. VAUDE sets a high value on long-term business relationships. That is why we, �rst and foremost, try to obtain existing business partners for a Bluedesign-certi�cation or the use of environmentally friendly materials.«
Rural District O�ce Starnberg – Environmental Statement 2008
» Companies holding environmental certi�cates (e.g. EMAS, QuB, Umweltpakt Bayern) are being preferred within the framework of tenders and awarding contracts for commercial cleaning of the Rural District O�ce.«
MORE EMPLOYEE INVOLVEMENT
Employees’ Wealth of Experience
Environmental Protection as a Component of Employee Motivation
19
The success of a company depends essentially upon the enterprise’s employees as well as the successful integration of the organisation’s environmental protection program. EMAS supports employee involvement on a high level and makes employees a component of modern management and therefore a foundation of the organisation’s long-term success. If employees feel well-integrated and -motivated, their level of identi�cation with the organisation will increase and this will create a positive working atmosphere.
Many organisations have experienced through EMAS what employee participation means and what it can achieve. If an organisation hopes to fully implement and continuously improve environmental protection, EMAS requires it to involve employees through information and communication measures, as well as into decision-making structures and improvement processes. Implementing EMAS correctly also means taking employees seriously and motivating their commitment to environmental protectionand the success of the company.
Successful environmental management implies con- tinous improvement of the enterprise’s environmental performance through numerous closely-coordinated steps. The ideas and experience of employees are invaluable for identifying this potential because employees usually know best the �ow of work, where weaknesses occur, and which solution is the most practicable. Thus, EMAS supports the systematic involvement of employees, in order to utilise their knowledge for environmental management and for sensitising them to both quality and environmental aspectsof their work.
The cooperation of company management, work council, and employees in an internal environment committee or in project-speci�c teams, for example, not only contributes to environmental protection. When teams or individuals make an e�ort in environmental protection, other areas of the organisation bene�t as well, such as occupational health and safety. Environmental protection also means dealingmore e�ciently with energy and resources.
An environmental management system, in accordance with the EMAS-criteria, depends upon open-minded and transparent communication. Without this communication, nothing can be achieved. Internal communication is not limited to posting documents and making announcements to the sta� about environmental policy and its aims. Internal communication means frequent reports about the organisation’s current situation and its progress regarding environmental management.
Thus, environmental management with EMAS o�ers nu- merous occasions for communicating successes internally and externally and for rewarding employees’ commitment. Opportunities range from an appreciative article published in the personnel magazine to a symbolic award for improvement suggestions. Many organisations submit improvement suggestions, developed by employees or apprentices, to company-wide environmental competitions. Such acknowledgement motivates employees and this type of employee appreciation enhances the company’s reputation.
Employees’ new ideas frequently lead to cost-reduction. As a result, in many EMAS-organisations, environmental protection has become therefore part of the employee suggestion scheme, which actively solicits and rewardsemployees’ proposals.
5
Personnel Development through Environmental Education
Loyalty due to Credible Environmental ManagementFurther Information:
The internet o�ers numerous information and ideas regarding employee involvement:
20
In order to optimally implement environmental management systems, an organisation’s sta� needs both infor-mation and expertise. Knowledge about the ecologic context and the essential spheres of activities within the company are the basic requirements for an employee to be able to support the company’s environmental aims. E�ective advanced training on environmental protection is an important criterion of EMAS. Thus, training in environmental management becomes a tool for personnel development as well: it helps identifying the organisation’s needs in the �elds of quality and environmental protection, de�ning necessary advanced training measures and aims, and building up expertisewithin human resources.
Further training measures regarding environmental protection are not only important for the long-term implementation of EMAS. These measures also contrib-ute to sustaining employee motivation. EMAS encour-ages a continuity that allows employees to become committed to environmental awareness on the job. Employees can then see that the organisation is serious about environmental topics and that their individual e�ort counts not only on environmental action days, but in an ongoing way. EMAS stands for this kind of continuity and credibility for environmental protection.
In communicating the organisation’s credibility, EMAS thereby reinforces employee identi�cation with the organisation. Because many employees are committed to environmental protection, they can become disappointed if they sense that the employer is not concerned about the environment. However, if personnel is inte- grated into environmental management, they can reinforce their personal convictions along with those of their colleagues, perhaps taking one or another suggestion home. As a result, employee satisfactionincreases as well as loyalty to the organisation.
The project MIMONA (Mitarbeiter-Motivation zu Nach-haltigkeit) – employee motivation for sustainability, which is realised by the German Environmental Management Association or Bundesdeutsche Arbeits-kreis für Umweltbewusstes Management e.V. (B.A.U.M)in cooperation with a foundation work and environ-ment, provides over 500 practice examples on how personnel can be integrated in the topic of environmental protection. The project data base is freely accessible in German: www.mimona.de
The Institute for Environmental Education in Vocational Training is a German source regarding environmentalprotection and sustainability in trainings and jobs:www.iub-hannover.de
University of Applied Science Landshut – Environmental Statement 2008
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LVR Clinic Bedburg-Hau – Environmental Statement 2008
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SMD Systemmöbel, Dessau – Environmental Statement 2008
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Holzwerkstätte König, Budenheim – Environmental Statement 2008
»
21
VOICES ON EMAS AND EMPLOYEE PARTICIPATION
Diocese Limburg – Environmental Statement 2008
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Aesculap AG, Tuttlingen – Environmental Statement 2008
»
Our environmental protection system requires that each person in the company actively works on environmental protection and occupational health and safety, makingit his or her personal concern. With our company philosophy, we can improve employee identi�cation with the company.«
We encourage employees, students and the public to become more informed and more motivated with respect to environmental protection by making
them aware of our environmental policy.«
Many of those employed here have developed an environmental awareness and behave – where possible with the involvement of the patients – in an environmentally-aware way at their work.
Through the development of an environmental management system, we want to sensitise those working at the clinic, to make them aware of envi-ronmental aspects of their activities and to make their ownpersonal contribution to environmental protection.«
Environmental target 1: Improvement of heat preservation in the historical building by organisational measures. The employees have been informed and motivated with appropriate information about the possibilities for energy saving. Thereby,
The schooling and further education of our employees is of special concern to us.
With announcements and employee meetings we inform all employees on the goals, the programs and the environmental instruments.«
Both executive managers and employees of the company are motivated to employ environmentally appropriate
means consistent with the environmental management system we have implemented.«
despite the long and hard winter, a considerable increase of heat energy consumptioncould be prevented in the year 2008.«
MORE CREDIBILITY
Credibility through Veri�cation
Transparency through Communication
22
Trust is the most important capital of an enterprise or organisation. EMAS environmental statements strengthen the public’s trust because the public can rely on the fact that the organisation’s statements and data are veri�ed. This veri�cation provides the basis for EMAS-organisations to extend environmental reporting.
Pursuant to the EU EMAS-Regulation, an organisation’s environmental statement must ful�l certain requirements. Participating organisations must provide information about their environmental policy and environmental management system as well as about the essential environmental impacts of the organisation. The organisation must also report on compliance with regulations or the development of an environmentalprogramme and environmental aims.
EMAS requirements are a quality feature: readers – customers, employees, authorities, suppliers, etc. – know what they can expect and that statements and data from EMAS-organisations are veri�ed. Many companies publish environmental or sustainability reports that contain statements of external organisations or certi�ed public accountants, but there are no mandatory and veri�able quality guidelines for those accountants. In contrast, EMAS handles the validation of environmental statements di�erently. The German EMAS Advisory Board (UGA) in cooperation with the German Federal Ministry for the Environment, Nature Conversation, and Nuclear Safety (BMU) develops and enacts guidelines with regard to the environmental veri�ers’ competences, examination and supervision. Moreover, the German Accreditation Body for Environmental Veri�ers (DAU mbH) supevises EMAS environmental veri�ers. It is because of this quality assurance that legislative authority grant EMAS-registered organisations relief with respect to their reporting duties.
An EMAS environmental statement establishes trans-parency with respect to the organisation’s actions and simpli�es performance comparisons within economic sectors. This transparency becomes even more important in building con�dence with neighbours, customers and business associates. An environmental statement provides a good basis of information for competent authorities, residents and other citizens concerned with environmental impacts, as well as for environmentally aware consumers. These statements are an essential information source for environmental consultants, scientists, environmental organisations or banks and insurance companies. These groups then may have multiple e�ects if they spreadexamples of environmental best practices.
Statements, which include veri�ed environmental performance indicators, are especially meaningful. Therefore, the latest EMAS-Regulation (EMAS III) provides detailed standards for the �rst time. Key Performance Indicators (KPIs) increase the level of information of an environmental statement, complement the requested qualitative analysis of relevant environmental aspects, and reveal the progress of the environmental management at one glance. Furthermore, with the help of KPIs complex facts can be expressed concisely and descriptively in tables and charts: e.g. energy and water consumption per unit produced per year. Using the composed KPIs, an organisation’s management team can obtain a good overview over developments. On the basis of this data, the organisation can address weaknesses faster and more e�ciently.
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23
From the Environmental Statement to the Sustainability Report
Further Information:
It is always worthwhile to learn from competitors. The O�ce of the German EMAS Advisory Board maintains a collection of environmental statements, in German: www.emas.de/teilnahme/umwelterklaerungen/sammlung
The public is not only interested in the ecological commitment of an enterprise; it also wants information on the ethical behaviour of the management, their attitudes towards employee interests and on corporate citizenship. Thus, not only large multinational companies (MNCs), but also small-sized companies are now taking up the subject in “sustainability reports”. The debate on environmental protection has marked the beginning: approximately two thirds of companies, which publish sustainability reports, had already issued environmental reports or EMAS environmental statements before. An environmental management system serves as the starting point for comprehensive discussions on the organisation’s responsibilities. Therefore, the transition to sustainability reporting is easier after having successfully introduced a veri�ed environmental management with EMAS.
Because sustainability reports do not have the kind of external veri�cation found in EMAS environmental statements, credibility is particularly important to build and maintain. It makes sense to integrate various stakeholder groups – employees, customers, suppliers, authorities and organisations and to take their suggestionsand critiques into consideration.
The German Federal Ministry for the Environment, Nature Conversation and Nuclear Safety and the German Federal Environment Agency provide a descriptive guideline for creating a sustainability report: „EMAS – Von der Umwelterklärung zum Nachhaltigkeitsbericht“ (only available in German). Practice hints are given about how an environmentalstatement can be extended to a sustainability report:http://www.emas.de/service/pdf-downloads/verschiedenes/
As an easy entry into sustainability reporting, the German Federal Environment Ministry provides a brochure in German „Nachhaltigkeitsberichterstattung: Empfehlungen für eine gute Unternehmenspraxis“ (only available in German) with core content and hints for external veri�cation:http://www.bmu.de/wirtschaft_und_umwelt/downloads/doc/45275.php
Lokay Press.K., Reinheim – Environmental Statement 2007
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Heidelberger Versorgungs- und Verkehrsbetriebe GmbH – Sustainability Report and Environmental Statement 2007
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Kölner Verkehrs-Betriebe AG – Environmental Statement 2007
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24
VOICES TO EMAS AND TRUST
We have made the decision for EMAS so that we could document our focus on the environ-ment by neutral certi�ers for our demanding customers. The pillars of openness and trans-parency are consistent with our basic understanding of sustainable business leadership.«
The EMAS-system is a self-evident component of our current management. For the �fth time we have completed the audit through an environmental veri�er, whose critical and external look we appreciate and can learn something from.«
One must demonstrate continuous improvement of environmental performance and open communication with respect to the public. For this purpose,
EMAS provides transparency, trust worthiness and legal certainty.«
Mainau GmbH, Mainau Island – Environmental Statement 2007 – 2010
» The Mainau Island is trying to boost the degree of the popularity of EMAS and to make the term sustainability more understandable. Other decision-
makers shall become motivated to participate in EMAS by the project.«
Steelcase Werndl AG, Rosenheim und Durlangen – Updated Environmental Statement 2008
» The eco-audit is a centerpiece of our ecologic responsibility. It is one step in our e�orts to harmonise con�icting interests of economy and ecology. The eco-audit represents ongoing
commitment rather than a �nishing point. We are aware that doing something against the environment o�ers no future. And we are also aware that more than ever the market expects a moral approach.«
SKW Sticksto�werke Piesteritz GmbH, Wittenberg – Environmental Statement of 2006 updated for 2008
» Among our basic principles we include communication with our neighbours and dialogue with all of those who are interested in the chemical industry in general and inour enterprise in particular.
(…) Our partners in dialogue know that with our participation in the Europe-wide EG eco-audit we have made the commitment to have our integrated management system veri�ed and to publish the results in the form of a veri�ed environmental statement.«
MORE SUSTAINABILITY
Picking up on Social and Societal Topics
From Environmental to CSR-Management
Environmental guidelines and policies – the organisation
Internal environmental audits can be used as instructions
Environmental programmes, aims and objectives can be
25
Climate change, demographic development and globalisation currently dominate the framework of economic activities. Sustainability is demanded as never before. The structure and tools of EMAS can help an organisation’s management understand entrepreneurial responsibility more comprehensively and act on social and corporate aspects of the company’s activities on every level systematically.
Almost all EMAS environmental policies or environmental statements include the fact that the EMAS-participating organisation feels obliged to follow the guiding principle of sustainability. Running an environmental management system is only one – although essential – pillar of sustainability. The principle of sustainability also includes economic stability as well as social or societalengagement respectively.
Social and societal aspects of corporate activities have come increasingly to the fore in recent years. This development can be explained by both a more critical public and by public attention on corporate misconducts (violation of human rights, corruption, and data misuse) in recent times. Enterprises now must address their social and corporate commitments in a more strategic way. Thus, the term “Corporate Social Responsibility” (CSR) and CSR questions have become customary: How much does a company care about the working conditions within the supply chain? What measures does the organisation take to prevent corruption and human rights abuse? What is its contribution to a sustainable society? These are the types of questions addressed by CSR.
Because environmental management ful�ls a cross-divisional function that is comparable to that of CSR (organisation, processes, products etc.), it is a good basis for developing an operational CSR-management. In CSR, employees are – as they are in environmental management – the natural internal experts. Thus an organisation should always integrate employees comprehensively in CSR-projects.
The European EMAS-system is especially well suited for CSR because EMAS requires structures and tools, which can be applied easily to other topics or used as models themselves.
can use these guidelines as a pattern for the wording of CSR or corporate responsibility policies.
for assessing occupational health and safety within an organisation.
enhanced by segments about company management, human resource policy, occupational health and safetypolicy or corporate citizenship.
CSR is not only relevant for large multinational corporations. To some extent every organisation must face questions about social and corporate responsibility. Nevertheless, those organisations that are just starting a CSR-program should not overextend themselves but should begin gradually. A good starting point for CSR is occupational health and safety since these �elds are closely connected to an organisation’s environmental protection. From there, the organisation can easily bring in human resource policy with questions about equal rights, further training, and o�ering more family-orientated positions. Voluntary corporate activities such as donations or sponsorships may seem a natural topic to be addressed while the topic of supply chain might be considerably more di�cult because of its higher complexity, although nevertheless signi�cant and already addressedthrough the environmental management.
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26
International Standard for Social Responsibility
Guidance Notes for Starting with Sustainability Management
For publishing sustainability reports, the “Global ReportingInitiative“ (GRI) is standard setting worldwide: www.globalreporting.org
For current CSR standardisation activities see:
A brochure published by the German Federal Ministry for the Environment, Nature Conversation and Nuclear Safety “Corporate Social Responsibility - An Introduction from the Environmental Perspective“ provides a general view about the topic, downloadable at:www.bmu.de/�les/english/documents/application/pdf/brochuere_csr_en.pdf
The following international codices and guidelines show the range of CSR. Among the most popular are the ten principles of “Global Compact” published by the UN Secretary General (www.unglobalcompact.org) and the “Guidelines for Multinational Enterprises” of the Organisation for Economic Co-operation and Develop-ment (OECD): www.oecd.org/daf/investment/guidelines
http://isotc.iso.org/livelink/livelink/fetch/%202000/2122/830949/3934883/3935096/home.html
Many EMAS-participants have already accepted the challenge and implemented CSR or sustainability management based upon their environmental management. Visible expression for the public is the CSR or sustainability report in which the validated environ- mental statement is integrated. In order to guard against confusion, environmental veri�ers inspect only the environmental management pursuant to the EMAS regulation.
The International Organisation for Standardisation (ISO) addressed the topic of corporate responsibility with the guideline “ISO 26000.” This international guideline was under development since 2005 and it primarily de�nes terms and recommends how to integrate it institutionally – not only for companies but for all kinds of organisations (which is why in this context the term “Social Responsibility” is used). ISO 26000 is not intended to be certi�able: organisations shall consult it but external authorities are not to verify its compliance. The standard was published at the end of 2010. Taking ISO 26000 into consideration should be considerably easier for EMAS participating organisations than organisations without a veri�edenvironmental management system.
»
Bremer Straßenbahn AG – „Fahrtwind“: Sustainability Report 2007 withEnvironmental Statement pursuant to EMAS-Regulation
»
27
VOICES ON EMAS AND SUSTAINABILITY
Neumarkter Lammsbräu, Neumarkt – Sustainability Report 2007– 16th Eco-Control Report
»
While the �rst Environmental Program 2005 was strongly shaped by environmental goals, more social aspects will be taken into account in the new program. The mid-term goal(....) is to develop a sustainabilityprogram.«
Why do we want more? Because we want to realise our economic and ecologic goals only through continuous improvement. Because the framework conditions for thisare becoming more di�cult. And because we are committed
to our societal mission for a mobility that is environmentally sound, secure and accessible to all citizens to this day. (…) We want to travel further on this path in order to secure the future of the company and its employees. Climate protection and demographic transitionare two challenges that we have set for ourselves.«
Accountability for the formation of social sustainability is not only con�ned to the company itself and the countries where it operates, but rather extends beyond the brewery doors. As a good corporate citizen,Neumarkter Lammsbräu gets involved on local, regional and even national levels.«
Schülke & Mayr GmbH, Norderstedt – Sustainability report 2008 including Environmental Statement
» Over the past years climate change and scarcity of valuable resources have pushed sustainability into the public‘s focus. Politics and the media but also consumers increasingly expect companies tomake a contribution to
the society’s sustainability. (…) Today we present you the environmental statement 2008 which is also our �rst sustainability report. With it we want to satisfy the increasing interest of the public and our stakeholders as well as to provide a more comprehensive picture of our achievements.«
Provinzial Rheinland Versicherungen, Düsseldorf – Environmental Statement 2008
» One measure, which already exists for quite some time, concerns the environmental impacts through „newbies behind thesteering-wheel“. Every damage, that can be avoided through appropriate prevention measures, is a contribution to resource protection. In orderto decrease the
number of car damages we reward the claiming of an driver safety training with lower-priced premiums.»
Wilkhahn, Bad Münder – Consolidated Environmental Statement 2008
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CONCLUDING COMMENTS
Help for self-help – the German EMAS Advisory Board (UGA) and its Support Center
Veit MoosmayerBusiness Executive
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With the conception of EMAS, the European Commission placed great importance on allowing EU member states to have individual responsibility and design �exibility to support EMAS distribution. In 1995, Germany launched the EMAS Advisory Board. The German Environmental Audit Act (UAG) determined the Board’sappointment, composition and duties.
Environmental experts from di�erent stakeholders make up the EMAS Advisory Board. Representatives from companies, environmental non-pro�t organisations, labour unions, and environmental veri�ers, as well as federal government and state authorities voluntarily work to support andpromote EMAS in diverse ways.
For coordination of the Board’s activities and for publishing information about EMAS, the EMAS Advisory Board established an o�ce for the Advisory Board. The O�ce of the EMAS Advisory Board is the contact point for all interested persons and institutions seeking information about EMAS. In addition to providing individual consultation by phone, the O�ce of the EMAS Advisory Board provides brochures, addresses, links, guidelines, proposals, news, reports and other information material as well as environmental statements on the websites www.emas.de (about EMAS) and www.uga.de (about theGerman EMAS Advisory Board - English Summary).
The EMAS Advisory Board O�ce does not provide direct consultation for environmental management, but rather provides assistance for self-help by convey-ing contacts of EMAS participants or EMAS-experts, encouraging an exchange of ideas and increasing EMAS’ brand awareness. The O�ce ensures that EMAS is understood as it was intended: a helpful, �exible, applicable and, above all, credible tool to improve one’s environmental performance, to handle various requirements of environmental law safely and appropriately, and to meet increased corporaterequests for responsible company management.
We hope that we have selected the most compelling practical arguments that will motivate more organisations and companies to implement EMAS �rst hand. The beauty of EMAS is that it does not focus on a formal implementation of a management system. Rather, by engaging all employees, EMAS aims at a continuous improvement of environmental perform-ance, and through active public relations, it is able to provide a role modelfunction.
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FOR FURTHER INFORMATION ON EMAS
EMAS Information Page GermanyAll you want to know about EMAS…www.emas.de
German EMAS Advisory Boardwww.uga.de
Environmental Veri�ers for Germanywww.dau-bonn-gmbh.de (> Umweltgutachter)
EMAS Register for Germanyhttp://ec.europa.eu/environment/emas/register/
Collection of Environmental Statements for Germanywww.emas.de/teilnahme/umwelterklaerungen/sammlung
Overall Financial Support Programswww.foerderdatenbank.de (Keyword: EMAS)
EMAS Information Page of the EU Commissionhttp://ec.europa.eu/environment/emas/index_en.htm
EMAS Register of the EUhttp://ec.europa.eu/environment/emas/about/participate/
sites_en.htm
EMAS-Environmental Veri�ers of the EUhttp://ec.europa.eu/environment/emas/tools/contacts/countrymap_en.htm
EMAS-Awardshttp://ec.europa.eu/environment/emas/emasawards/index.htm Legal Basis of EMASwww.emas.de/rechtliche-grundlagen
EMASeasy – ecomappingwww.emas-easy.de
English lea�ets and brochures available:
With EMAS to more resource e�ciencyUsing the EMAS logoEMAS – The Credible Environmental Management SystemThe new EMAS III regulationThe German EMAS Advisory Board
Systematic Environmental Management:Creating Added Value with EMAS -The Di�erences Between EMAS and ISO 14001
Ful�lling EN 16001/ISO 50001 “Energy Management Systems” with EMAS
Voices for EMAS (VIPs)
EMAS-Newsletter(www.emas.de/aktuelles/newsletter)
International EMAS-Tenders(www.emas.de/aktuelles/ausschreibungen-tenders)
EMAS-News(www.emas.de/aktuelles)
EMAS-Event Calendar(www.emas.de/aktuelles/termine)
EMAS-Statistics(www.emas.de/ueber-emas/emas-in-zahlen)
The new core indicators of EMAS III
www.uga.de/hilfszeile/english-summary
You can quickly translate our German EMAS Website (over 20 languages). Please use theTranslation-Button in the right column: www.emas.de
The German EMAS Advisory Board's O�ceGertraudenstr. 2010178 Berlin
is an EMAS-registrated organisation
