Environmental Management Systems A Review of Available Standards and a Survey on Implementation in Swedish Organisations. Katherine Daughtry

Transcription

1 Environmental Management Systems A Review of Available Standards and a Survey on Implementation in Swedish Organisations Katherine Daughtry Uppsats för avläggande av masterexamen i naturvetenskap 30 hp Institutionen för biologi och miljövetenskap Göteborgs universitet June 2014

2 Abstract With the increasing importance of environmental and sustainable issues, environmental management systems (EMSs) have emerged as an effective tool for organisations to organise, plan, make decisions and evaluate progress in order to decrease their negative impact on the environment. The aim of this study is to gather information on the different EMS standards available and with the help of a questionnaire it will evaluate implementation in Swedish businesses. It will analyse how companies think and act in regards to implementing and maintaining a system: most importantly why they chose to implement an EMS and the specific standard, and the benefits and drawbacks. The largest number of companies that participated in the survey has an Environmental Diploma, and the second largest amount had an ISO certification. The primary reasons companies chose to implement the system were demands from suppliers or contractors and less time to implement the standard. Most of the difficulties were internal issues such as lack of time, lack of knowledge, organisational problems, and determining environmental goals. Perceived benefits of the system were primarily structure and environmental improvements over external factors like improved public image and customer relations. Keywords: environmental management system, ISO 14001, EMAS, Environmental Diploma, survey II

3 Sammanfattning Med den ökande betydelsen av miljö- och hållbarhetsfrågor, har miljöledningssystem (MLS) dykt upp som ett effektivt verktyg för organisationer att organisera, planera, fatta beslut och utvärdera framsteg för att minska sin negativa påverkan på miljön. Syftet med denna studie är att samla information om de olika EMS standarder som finns och med hjälp av en enkät kommer den att utvärdera genomförandet i svenska företag. Den kommer att analysera hur företag tänker och agerar i frågan kring implementering och underhållning av ett system: med vikten på varför de valde att genomföra ett miljöledningssystem och dess specifika standard, och dess fördelar och nackdelar. De flesta företag som deltog i undersökningen hade i första hand ett Miljödiplom och i andra hand ett ISO Den främsta orsaken till att företagen valde att implementera systemet var krav från leverantörer eller entreprenörer, och mindre tid lades på att genomföra standarden. De flesta svårigheter var interna frågor såsom brist på tid, brist på kunskap, organisatoriska problem, och bestämmande av miljömål. Faktorer som främst upplevdes som fördelar med systemet var struktur och miljöförbättringar över externa faktorer så som förbättrad offentlig image och kundrelationer. Nyckelord: miljöledningssystem, ISO 14001, EMAS, Miljödiplom, enkät III

4 Table of Contents ABSTRACT... II SAMMANFATTNING... III ABBREVIATIONS... VI 1 INTRODUCTION BACKGROUND MILJÖBRON AIM OF THE STUDY METHODOLOGY LITERATURE REVIEW QUESTIONNAIRE ENVIRONMENTAL MANAGEMENT SYSTEMS PDCA: PLAN, DO, CHECK, ACT Plan Do Check Act STANDARDS ISO Implementing ISO EMAS Implementing EMAS ENVIRONMENTAL DIPLOMA (SVENSK MILJÖBAS AND MILJÖDIPLOM) QUALITY STANDARDS ISO OHSAS OTHER Nordic Ecolabel (Svanen) COMPARISON OF THE STANDARDS DIFFERENCES BETWEEN EMAS AND ISO COMPARISON WITH ENVIRONMENTAL DIPLOMA RESULTS OF THE SURVEY HAVE YOU IMPLEMENTED AN EMS AT YOUR COMPANY? WHAT CERTIFICATIONS DO YOU HAVE? WHY DID YOU CHOOSE THAT PARTICULAR CERTIFICATION STANDARD ABOVE OTHER STANDARDS AVAILABLE? HOW LONG DID IT TAKE TO IMPLEMENT THE EMS UNTIL CERTIFICATION? HOW LONG HAVE YOU HAD THE EMS? WHAT WAS THE INITIAL INVESTMENT COST OF IMPLEMENTING THE EMS? HAVE YOU RECEIVED ANY FINANCIAL RETURN ON THE INITIAL INVESTMENT OF THE EMS? DID YOU FACE ANY PROBLEMS DURING IMPLEMENTATION? WHAT INFORMATION DO YOU MAKE AVAILABLE TO THE PUBLIC? HOW OFTEN DO YOU PERFORM BOTH INTERNAL AND EXTERNAL AUDITS? HOW MOTIVATED AND INVOLVED WITH THE EMS DO YOU THINK EMPLOYEES ARE? WHICH ARE YOUR MOST SIGNIFICANT ENVIRONMENTAL IMPACTS? HOW MUCH DO YOU THINK YOUR ENVIRONMENTAL IMPACTS HAVE BEEN REDUCED SINCE IMPLEMENTING THE EMS? IV

5 6.14 HOW MANY TARGETS DO YOU HAVE? WHAT DO YOU THINK ARE THE BENEFITS OF THE EMS? WHAT DO YOU THINK ARE THE DRAWBACKS OF THE EMS? DISCUSSION ABOUT THE COMPANIES BARRIERS AND MOTIVATIONS TO IMPLEMENTING AN EMS CHOICE OF STANDARD FINANCIAL COSTS AND BENEFITS PROBLEMS WITH IMPLEMENTATION FACTORS AND OUTCOMES OF EMS IMPLEMENTATION Public availability Audits Employee motivation and involvement Environmental impacts and targets BENEFITS AND DRAWBACKS ABOUT THE SURVEY CONCLUSION ACKNOWLEDGEMENTS REFERENCES JOURNAL ARTICLES WEB PAGES APPENDIX A: QUESTIONNAIRE (ENGLISH) APPENDIX B: QUESTIONNAIRE (SWEDISH) V

6 Abbreviations BSI EC EEA EMS EMAS EU ILO ISO MLS OH&S OHSAS SME British Standards Institution European Commission European Environment Agency Environmental Management System Eco-Management and Audit Scheme European Union International Labour Organisation International Organisation for Standardisation Miljöledningssystem Occupational Health and Safety Occupational Health and Safety Assessment Series Small and medium-sized enterprise VI

7 1 Introduction 1.1 Background Increasing concerns over pollution, resource depletion, hazardous waste, and other environmental issues have increased over the last decades and as a result, a number of environmental laws and regulations have been enacted to hold organizations more accountable for their environmental responsibilities (Rezaee and Elam 2000). The need for companies to effectively address environmental issues has increased (Santos- Reyes and Lawlor-Wright 2001) due to either external (e.g. government regulations) or internal reasons (e.g. company's policy) (Psomas et al. 2011). Environmental management systems (EMS) is an effective way to organise, plan, make decisions and evaluate progress in order to decrease a company s negative impact on the environment. Different standards have been developed in order to enable well structured and comparable EMSs that aim to help organisations reduce energy consumption, waste and the use of ozone depleting substances and make more environmentally friendly choices in its purchasing in order to improve its environmental impact and prevention of pollution. All the EMSs include the concept of sustainable development by stressing the need for continuous improvement in order to protect the environment, not only for ourselves but also for future generations (Chavan 2005). EMSs first appeared in North America in the 1970s and in the early 1990s several countries developed their own EMS standards, perhaps the most prominent being the British BS7750 (Psomas et al. 2011). They were eventually withdrawn in favour of ISO 14001, which was first implemented in 1996 and subsequently became the global EMS standard. EMAS (Eco-Management and Audit Scheme) was also developed for the European Union (EU) member states. Some smaller national standards, such as Environmental Diploma (Miljödiplom), introduced in Sweden in 2005, were also later developed and are currently in use. Organisations that apply for an EMS certification according to these standards build a system through which environmental protection can be integrated into daily management and long-term goals. Not only can adopting an EMS lead to a decrease in environmental impacts and the more sustainable use of natural resources, but it can also improve the economic performance of the organisation. However, organisations should keep in mind that an EMS is a voluntary system and tool and thus does not replace the existing regulations but provides guidance and flexibility in addressing both environmental and business issues (Zutshi and Sohal 2004). Many studies have been conducted on the implementation of EMSs since their introduction, in particular on motivations, benefits and difficulties. Most of these studies focus on ISO 14001, while some also include EMAS. In Sweden specifically, Poksinska et al. (2003) carried out a study through a survey about implementing ISO 14000, including motives for implementation and perceived benefits. The study concluded that Swedish companies mainly use the standard to demonstrate their commitment to environmental protection and most benefits are also perceived in the improved relations with stakeholders and in marketing advantages. Emilsson and 1

8 Hjelm (2002) also carried out a study via survey about implementation of EMSs in Swedish local authorities, focusing on reasons for implementation, expectations and some environmentally related outcomes they have observed. The study showed that the chief reason for implementing EMSs was of organisational origin (such as bringing order to the environmental efforts), although EMS implementation is often not given high priority. Similar studies have been carried out in Europe, such as the 2011 study by Psomas et al. on motives, difficulties and benefits in implementing ISO in Greece and Turk s 2009 study on ISO application in Turkey, which were both made with the use of a survey. Psomas et al. conclude that the decision of the companies to be certified was mostly influenced by internal motives and even though they were not extremely high, the internal were more significant than the external benefits. Hillary (2004) focuses on implementation of ISO and EMAS in small to medium-sized enterprises (SMEs) across Europe, seeking to shed some light on the barriers, opportunities and drivers for EMS adoption by the SME sector. It identifies a range of issues that influence the adoption of a formalised EMS, however finds that SMEs do find real benefits from adopting an EMS. Other similar studies throughout the world include Gavronski et al. (2008), which presents a survey with Brazilian companies. The study identified four sources of motivation: reaction to pressures from the external stakeholders; pro=action in expectation of future business concerns; legal concerns; and internal influences. It also identified four dimensions that characterized the benefits of an ISO certification: operational changes; financial impacts; relationship with business stakeholders (customers, competitors, suppliers); and relationship with societal stakeholders (government, society and NGOs). Hui et al. (2001) used a survey to analyse EMS practices in Hong Kong, including factors companies have considered in implementing the EMS, benefits in implementing the EMS, the business activities that the companies carried out to reach the benefits and the business benefits attainable in the implementation of the EMS. The study results showed that most of the companies used in the survey had a positive attitude towards the implementation of the EMS and believed it could effectively strengthen their competitiveness in business. Despite the existence of studies like these there is still a great need for research providing evidence on the advantages and disadvantages of EMSs (Psomas et al. 2011). Debates about the value of EMSs and in particular ISO and its ability to meet its intentions have been going on since the early 1990s and continue today (Ann et al. 2006). According to Lopez-Rodriguez (2009) a deeper understanding of the reasons, organisational functions and outcomes is needed, as these may vary over time and between countries. Additionally, there is a lack of studies focused on country specific standards; no literature studies could be found on Sweden s national standard Environmental Diploma. Although many studies focus on motivations, benefits and drawbacks, most focus on ISO Fewer studies seek to evaluate differences between ISO 14001, EMAS and smaller national standards like Environmental Diploma. A deeper knowledge by companies of the EMSs is necessary, in order for the business to be both efficient and not harmful to the environment (Psomas et al. 2011). 2

9 1.2 Miljöbron Miljöbron is a non-profit organisation that serves as a link between companies and university students with a focus on sustainable topics. Their mission is to aid companies in gaining knowledge of sustainable business and also provide work experience and contacts for the students. The Västra Götaland branch of Miljöbron has local offices in Göteborg, Trollhättan, Borås, operating in the south and western part of Sweden. Many of the companies that work with Miljöbron seek help in some area of environmental management systems. These companies took part in the present study. 1.3 Aim of the study The aim of the study is to gather information on the different EMS standards available and make comparisons in order to collect information that will be useful in advising companies seeking to implement an EMS. Additionally, it will use a survey to evaluate the implementation of EMSs and compare different standards that are in use at companies that have previously worked with Miljöbron. It will analyse how companies that have worked with an EMS think and act in regards to implementing and maintaining a system oriented towards structuring environmental work and how they perceive the outcomes of the system. The survey first determines which companies that worked with Miljöbron on EMSs have gone through with implementing a system. More specific questions the survey aims to address are: If organisations did not implement an EMS, why did they choose not to? If organisations did implement an EMS, why did they choose a particular standard? What were the financial costs and did organisations perceive a return on the investment? Were there any problems organisations encountered while implementing the EMS? How did organisations address requirements such as public availability, audits, employee involvement, environmental impacts and targets? Did the organisations fulfil the minimum requirements or go above the suggestions of the standard? Do organisations believe these requirements have led to actual improvements in performance? What are the perceived benefits and drawbacks of implementing a system? The first part of the paper gives a general overview of EMSs and specifics of different standards including ISO 14001, EMAS, and Environmental Diploma. Some comparisons are also made between these standards. In the second part, the results of the survey are presented, followed by a discussion on the survey and previous studies. Finally, the conclusion is presented. 2 Methodology 2.1 Literature review A literature review was conducted to compile information on different EMS standards and review previous studies. A search was conducted using Scopus and Web of 3

10 Knowledge with keywords environmental management system, ISO 14001, EMAS, and implementation. Although many scientific articles exist with topics on EMS, it should also be noted that much information exists on organisational websites like the International Organisation for Standardisation (ISO) and the European Commission (EC). 2.2 Questionnaire The study was made with the help of a questionnaire that contained questions regarding background information, the implementation of the EMS, and outcomes of implementing the EMS. Background questions asked about the number of employees, the type of business and what certifications they have obtained. Questions about implementation contained asked why they implemented the EMS, why the company selected a particular standard, how long did it take, what was the cost, what problems were there, etc. Questions regarding the evaluation and outcomes of the EMS asked about employee motivation, public availability, environmental targets, the reduction of environmental impacts, and what the perceived benefits and drawbacks were. A full copy of the questionnaire in both English and Swedish is available in Appendix A: Questionnaire (English) and Appendix B: Questionnaire (Swedish). Using the Miljöbron database, businesses were contacted to perform the questionnaire in an online survey. A list of companies that worked with Miljöbron on EMS topics was compiled for the years 2010 to 2013, equating to 157 companies. An was sent to the contact person listed in the Miljöbron database telling them about the survey and giving a link to where they could fill out the survey on the Miljöbron website. s were sent using a Miljöbron company and the survey placed on the Miljöbron website in order to promote a higher response rate from the companies. Additionally, all communications and the survey were in Swedish to eliminate companies that would not participate due to a language barrier. Many contact persons were no longer working at the company so alternative s were found, however alternative s could not be located for 4 of the companies. The companies were given two weeks to fill out the survey, after which a reminder was sent out to those who had not completed it. Out of a total of 157 companies that were contacted, 72 (46%) ultimately responded to the survey. All of the data and questions were then analysed and discussed to evaluate trends in implementation and compare the different standards in use. 3 Environmental Management Systems 3.1 PDCA: Plan, Do, Check, Act PDCA is a four-step management method used in business for the control and continuous improvement of processes and products. It is often incorporated into EMS standards and can be viewed as the four major steps to achieving an EMS Plan Step one consists of establishing the objectives and processes necessary to deliver results in accordance with the organisation's environmental policy. The policy is the foundation of the EMS and is an important tool to show the most significant aims of 4

11 the companies environmental work. The companies are free to design the policy, however some requirements are outlined for the different standards. These include a commitment to follow appropriate laws and regulations, a commitment to continuous improvement and a commitment to improve specific environmental aspects that are significant to the company or organisation. During the planning step the company or organisation s impacts on the environment should be determined and assessed in order to define which environmental aspects are the most significant. The significant environmental aspects are then used to create measurable improvement objectives and targets with set times. Programmes are then created based on the environmental objectives and also the significant environmental aspects. Another important part of the planning stage is determining which legal requirements affect the business and an evaluation of the organisation s compliance. Legal requirements are very important in order to avoid fines or even potential imprisonment. Organisations should also not overlook future regulations that have not yet come into effect. Although the environmental policy is frequently listed as the first step, an environmental review to determine environmental aspects, their significance and legal compliance may be conducted before completing the policy in order to have a betterdefined and relevant policy Do After the planning stage the next step is to implement the system. This step is most often led by the employee responsible for the environmental work at the company, with the support of directors and managers, and often assisted by consultants. It is at this point that the structure of roles is set and responsibilities are defined. Top management should ensure its commitment and responsibility for the effectiveness of the system. Training is offered to employees in order to ensure awareness of the EMS and of impacts on the environment that may result from their work. The means of communication and documentation are set, as well as evaluating control of documents, operational control, and emergency preparedness and response Check The next step is to monitor and measure processes against environmental policy, objectives, targets, legal and other requirements, and report the results. This step is used to review if everything is running as it should be and goals are being met. It is a routine check up of the system to make sure it is working properly and also to ensure compliance with new procedures, routines and government regulations. Measures of environmental impacts should be taken to see that objectives and targets are being reached on time, legal compliance should be evaluated, non-conformances should be identified and internal audits should be carried out to ensure the EMS is working in the intended way. If any problems or non-compliances are found corrective and preventative measures should be carried out. 5

12 3.1.4 Act Once the EMS is in place it is important to take actions to continually improve the performance of the system. Top management is responsible for reviewing the effectiveness of the EMS and implementing improvements. The EMS should be updated continuously, often each year. Once objectives and targets are achieved, the EMS should be updated to set new objectives and targets. The environmental policy should also be kept updated to reflect any changes to the organisation s aims and significant environmental aspects, and to consistently improve its environmental goals. 4 Standards Numerous standards exist that an EMS can be based upon and certified or registered to. The two most common are ISO are EMAS. In Sweden, the national standard Environmental Diploma is also frequently implemented. 4.1 ISO ISO is an international standard that sets out the criteria for an environmental management system and can be certified to. The ISO standard is intended for application by a broad range of organisations (Poksinska et al. 2003). It is flexible enough to be adapted to organisations of all sizes and in all industries (Rezaee and Elam 2000), whatever its type of activity and the geographical, social and cultural circumstances in which it functions (Fortunski 2008). The ISO standard is meant to be applicable anywhere in the world and the total number of organisations with certifications worldwide has increased every year since its introduction, reaching 301,647 in 2013 (Figure 1). Figure 1: ISO worldwide totals (ISO 2015b). In Sweden, the number of certification increased to a maximum of 4,633 in 2010 but the numbers have decreased to 3,690 in 2013 (Table 1). 6

13 Table 1: Number of ISO certifications in Sweden (ISO 2015b). Year Sweden Implementing ISO The ISO standard uses an environmental management system model based on PDCA. It utilises five key principles; environmental policy, planning, implementation and operation, checking and management review, all while focusing on continual improvement (Figure 2). Figure 2: Environmental management system model based on PDCA (ISO 2015a). In other words the ISO standard describes the organisational structure, planning activities, responsibilities, practices, procedures, processes and resources for preparing, applying, reviewing and maintaining a company's environmental policy (Marimon et al. 2009) Environmental policy The first step outlined by ISO is creating an environmental policy, which should be defined by top management. It also stipulates further aspects of the policy that top management should ensure: 1. That the policy is appropriate to the nature, scale and environmental impacts of its activities, products and services, 2. That it includes a commitment to continual improvement and prevention of pollution, 3. That it includes a commitment to comply with applicable legal requirements and with other requirements to which the organisation subscribes which relate to its environmental aspects, 7

14 4. That it provides the framework for setting and reviewing environmental objectives and targets, 5. It is documented, implemented and maintained, 6. It is communicated to all persons working for or on behalf of the organisation, and 7. It is available to the public Planning Environmental aspects The planning portion of ISO includes determining the impacts on the environment resulting from production and purchased products and services, as well as the products and services from the company s operations. According to ISO an environmental impact is any change to the environment, whether adverse or beneficial, wholly or partially resulting from an organisation s activities, products or services. Environmental impacts could be for example: air pollution, water pollution, resource depletion, or noise. The environmental impacts are then assessed based on this information to determine which environmental aspects are significant. Legal and other requirements It is also a requirement to determine the legal statutes and ordinances that affect the business or organisation and to keep up-to-date on any new statutes and requirements. Legal and other requirements need to be identified and assessed on a regular basis to ensure continued compliance. Objectives, targets and programme(s) The significant environmental aspects are used to create measurable and relevant improvement objectives and targets with fixed times. In order to ensure objectives and targets are achieved, the organisation must implement and maintain one or more environmental programmes based on the environmental objectives and targets, and also the significant environmental aspects. These programmes should determine responsibilities, means, and a time frame by which the targets and objectives are to be reached. The programmes should be made for activities that with result in improvements and updated whenever necessary Implementation and operation Resources, roles, responsibility and authority The section Structure and Responsibility, explains how an EMS needs to be structured and how to define roles, responsibility and authority. Top management should appoint one or more management representatives to be responsible for the EMS and provide sufficient resources for implementation in order to achieve the intended results. Top management should ensure its explicit responsibility for the effectiveness of the system. Accordingly, roles, and responsibilities need to be documented and communicated. 8

15 Competence, training and awareness ISO requires all staff and personnel involved in the EMS to be trained on the contents of the system and on the impacts on the environment that may be caused by the work of the employees. Communication Procedures for how information is to be communicated, both internally and externally must be specified. Documentation The contents of the EMS should be described by whatever medium is deemed suitable. This documentation can either be on paper or in the form of a computer file. Direction on related documentation should also be provided whenever appropriate. Control of documents A document control system needs to be established to ensure that valid information is available to all relevant personnel in the intended place, the information is up-to-date and understood and no relevant information is lost. Operational control The establishment of an operational control system is required in order to ensure that all activities and operations are managed in accordance with the contents and objectives of the environmental policy. This also applies to all products used in the business, as well as purchases from suppliers and contractors. Emergency preparedness and response Procedures for the identification of potential accidents and response to accidents must be implemented in order to prevent the risk of accidents and the impacts on the environment that accidents and emergency situations may cause Checking The section Checking and Corrective Action explains how an already implemented EMS can be maintained and improved. Monitoring and measurement A system needs to be established to monitor the key characteristics of an organisation s operations and activities and to measure the impacts on the environment at appropriate time intervals. To obtain accurate measurements it is important to ensure that monitoring equipment is suitable for its purpose and that it measures correctly. Evaluation of compliance Compliance with relevant environmental legislation and regulations should also be regularly evaluated, and procedures for evaluating this compliance must be established and maintained. 9

16 Nonconformity, corrective action and preventive action Based on the system of measuring and monitoring, procedures concerning nonconformance and corrective and preventive action have to be established and maintained. Any non-conformances, as well as basic causes, must be identified and improvements should be implemented. Any information on implemented changes must be communicated to the relevant personnel and the effects of the changes are should be observed. Control of records All actions related to the EMS have to be recorded to demonstrate conformance with ISO Procedures for the identification, maintenance and disposition of environmental records must be established and maintained. Internal audit To ensure that the EMS is working in the intended way and there is continuous improvement, systematic and continual reviews need to be conducted. The results of the audits must then be reported to the organisation s top management Management review Top management then has to, at intervals it determines itself, review the effectiveness, suitability and objective fulfilment of the EMS and implement necessary improvements. To carry out this evaluation, top management needs to be provided with all necessary information, including data collected on the performance of the EMS. Usually the necessary information is collected and provided by the person responsible for the EMS. 4.2 EMAS EMAS (Eco-Management and Audit Scheme) is a voluntary management scheme that aims to promote continuous improvements in environmental performance of organisations and the provision of environmental information to the public. It is a tool for organisations to evaluate, report and improve their environmental performance. EMAS became operative in April 1995 but was restricted to industrial sites until March 2001, when it became open to private and public organisations of all sectors. The version of EMAS after the March 2001 revision is called EMAS II. One of the most important changes from EMAS 1995 is that EMAS II was updated to be fully compatible with ISO All of the requirements of ISO became integrated in EMAS II. EMAS II also lifted the restriction on the business sector, allowing any type of organisation to participate in EMAS. Only private and public organisations in the European Union (EU) and the European Economic Sphere (i.e. Iceland, Liechtenstein and Norway) were able to participate in EMAS until 2011, when it opened up for global application. The number of registered organisations has grown over the years but still remains much lower than the number of ISO registrations (Figure 3). 10

17 Figure 3: Number of EMAS registered organisations and sites in the EU (EEA 2013) Implementing EMAS To achieve EMAS certification an organisation has to: 1. Develop an environmental policy. 2. Make an initial environmental review. 3. Develop an environmental programme. 4. Establish an EMS. 5. Carry out an internal environmental audit. 6. Review once more. 7. Develop an environmental statement. 8. Get validation and register. One difference with EMAS is that it is a government regulation, not an international standard. The member state s governments must organise the registration process of sites within their territory and designate a Competent Body. In Sweden the Competent Body is Miljöstyrningsrådet. The body is an independent and impartial institution or organisation responsible for the accreditation and supervision of environmental verifiers. Environmental verifiers are EMAS experts that must be independent from both the organisation being verified and the organisation s auditors and consultants. This qualified third party checks the EMS and statement to verify if the organisation is in compliance with EMAS requirements. In particular environmental verifiers check that an organisation: Is in legal compliance. Has carried out an initial environmental review, if applicable. Has a fully operational EMS that is audited in a systematic, objective and periodic way. Has an environmental statement in accordance with the EMAS regulation. Has provided data and information that is reliable, credible and correct. 11

18 If the requirements are met then the system and statement are validated and the site can be registered. Once the organisation is registered it receives a declaration of participation that can be used show its participation in EMAS. 4.3 Environmental Diploma (Svensk Miljöbas and Miljödiplom) Environmental Diploma (Miljödiplom) is a Swedish based certification, achieved in accordance to the Svensk Miljöbas standard, that companies may chose to implement instead or in addition to ISO and EMAS. Svensk Miljöbas is the national EMS standard in Sweden, which was designed for smaller businesses and other organisations. This system attaches great importance to what the business is performing in terms of actual environmental improvements and environmental education for employees. The first version of the standard was adopted in December 2005, the second in November 2010, and the third and current version in November 2013 (Svensk Miljöbas 2015b). Currently, there are around 650 companies and organisations with an Environmental Diploma under Svensk Miljöbas (Svensk Miljöbas 2015a). To achieve the Environmental Diploma organisations must map the business environmental impacts, plan and implement environmental improvements, train employees, and monitor and improve environmental performance. Specific checklists exist for different types of businesses describing what criteria the activities must meet. In order to receive the Diploma a company must meet 100% of the mandatory requirements and at least 75% of the practical action points in the checklist. The Diploma is valid for 1 year, after which time the company must reregister. There are 10 mandatory requirements to receive the Environmental Diploma on the checklists for standard businesses, manufacturing and hotel, restaurant and food companies (Göteborgs stad 2015): 1. Basic Terms: The organisation must show that it complies with applicable environmental and other relevant legislation and have no complaints on its business. 2. It must appoint at least one environmental coordinator, with defined responsibilities and authority. 3. Have a current environmental review where the main environmental impacts of relevant application rates and ratios are specified. 4. Have a documented account of how the company s waste is sorted. 5. Have a list of all the chemicals used. For each chemical, have a MSDS. 6. Have a documented environmental policy that reflects the intentions and controls environmental work. 7. Have adopted an environmental plan with relevant and monitorable targets for future years. 8. Have a written purchase procedure towards eco-friendly and ethical purchasing. 9. Employees must receive basic environmental training. New employees are trained within a year. 10. Regularly inform all employees on the company's environmental and participate in the company s internal work on environmental improvements and inform other stakeholders. 12

19 There is one additional requirement on the checklist for kindergartens and schools: The environmental goals and plans are anchored in business management and reporting of environmental performance takes place annually to designated authority in the municipality. Businesses must reregister after one year and fulfil extra requirements, including a new map of environmental impacts, questions to the suppliers, additional education and a yearly report presenting environmental indicators. 4.4 Quality standards Organisations increasingly recognise the benefits of integrated management systems that incorporate aspects such as quality. Standards like ISO 9001 and OHSAS can be employed in conjunction with other standards that focus on environment like ISO and EMAS. In fact, a study by To et al. (2012) shows that companies implementing multiple management systems can have better corporate performance, product quality, and marketing edges than the others ISO 9001 ISO 9001:2000 is an international standard on quality management that supports process based integrated management systems to enhance customer satisfaction by meeting customer requirements. In this system business processes must be described, reviewed, evaluated and continuously improved. According to ISO 9001:2000 an organisation is required to: Identify processes necessary for quality management. Define succession and interaction of these processes. Define criteria and required methods to ensure effective execution and control of these processes. Ensure availability of information required for execution and control of these processes. Measure, control and analyse these processes and to take measures to achieve the anticipated targets and continuous improvement. ISO 9001 is closely linked to ISO 14001, with many similar elements such as documentation, document control, communication and continual improvement. This allows organisations with certifications in one of the two standards to implement the other standard without too much effort to meet the requirements OHSAS OHSAS is an Occupation Health and Safety Assessment Series (OHSAS) for occupational health and safety (OH&S) management systems. The aim is to enable organisations to control OH&S risks and to improve performance through proactive and preventative practices to identify hazards and evaluate work related risks. Representatives from national standards bodies, academic bodies, accreditation bodies, certification bodies, and occupational health and safety institutions form the OHSAS Project Group (ILO 2008) The UK National Standards Body, BSI Group, 13

20 serves as the secretariat. The OHSAS Project Group published the OHSAS Series in April 1999, which consists of OHSAS and OHSAS OSHSAS provides requirements for OH&S management systems and OHSAS gives guidelines for implementation of OHSAS In 2007, OHSAS was updated and adopted as a British standard. One of the most important changes was that it was improved to become more compatible with both ISO 9001 and ISO (BSI Group 2007). 4.5 Other Nordic Ecolabel (Svanen) The Nordic Ecolabel (Svanen) is a voluntary certification that was introduced by the Nordic Council of Ministers in It is the official ecolabel in the Nordic countries and is locally implemented by the governments of Sweden, Norway, Iceland, Denmark and Finland. It has over 10,000 licensed products in the Nordic market and criteria have been developed for over 60 types of products and services in Sweden alone. Services that may apply for the Nordic ecolabel include stores, vehicle washing, photo printing, cleaning services, textile services, printing, hotels and restaurants. There are currently 738 licensed services in Sweden (Svanen 2015c). A list of different criteria that must be met in order to achieve a Nordic Ecolabel license is available depending on the product or service. For example, in order for a hotel, restaurant or conference facility to be awarded a Nordic Ecolabel license the business must satisfy the following (Svanen 2015b): Basic information about the business must be submitted. The report on energy consumption, water consumption, amount of unsorted waste, chemicals, purchasing and number of guests must relate to the past 12 months or the past year. In some requirements Nordic Ecolabelling can accept an estimation of an annual consumption based on statistics from a representative month/week. A limit value requirement for energy must be fulfilled. Another 1 of 2 limit value requirements (water or waste) must be fulfilled. All other compulsory requirements for the specific business must be fulfilled. At least 35% of the total points for the specific business must be achieved; restaurants must achieve at least 5 points under Food. Nordic Ecolabelling must conduct an on-site inspection to check compliance with the requirements. The Nordic Ecolabel also requires five mandatory procedures to be established. Additional requirements on information to employees and guests, documentation, and internal and external control of the environmental work must also be fulfilled. If a valid license is obtained in one Nordic country it is automatically valid in the entire region. In Sweden the company Ecolabelling Sweden, which is owned by the Swedish government, serves as an independent third party to control products and services. It has responsibility for criteria development, control visits, licensing and marketing. A total lifecycle analysis is used for all products and services and criteria are determined in an open process with experts from the business world, environmental organisations 14

21 and authorities. Criteria are first publicized for review and comments and then are accepted by the Nordic Ecolabelling Board, which makes the final decision on which criteria will be implemented (Svanen 2015a). 5 Comparison of the standards 5.1 Differences between EMAS and ISO The main difference between EMAS and ISO is that EMAS has a stronger focus on distribution of information to the public, external communication and responsibility outside of the organisation, and on environmental performance. A summary of the differences is listed in Table 2. However, additional differences can be noted and the following gives a more in depth overview of the differences between ISO and EMAS (EC 2015): Initial review. EMAS requires a verified initial environmental review, while ISO recommends but does not require an environmental review. Environmental core indicators. EMAS includes the use of environmental core indicators that describe the performance of the organisation in key environmental areas and are part of the environmental statement. ISO does not include core indicators. Table 2: Differences between EMAS and ISO Responsible organisation Preliminary environmental review External communication and verification Audits Contractors and suppliers Commitments and requirements Certification and registration EMAS European Council Verified initial review Environmental policy, objectives, EMS and details of organisation s performance are made available to the public. Frequency and methodology of audits of the EMS and of environmental performance are specified. Required influence over contractors and suppliers. Employee involvement, continuous improvement of environmental performance and compliance with legislation. The organisation is verified by an accredited environmental verifier, validated and registered with a Competent Body. ISO14001 ISO, TC/SC No review Only environmental policy made available to the public. Frequency or methodologies of audits of the EMS are not specified. Relevant procedures are communicated to contractors and suppliers. Commitment of continual improvement of the EMS. The organisation is certified by an Accredited Certification Body. 15

22 Environmental aspects. EMAS specifies that the organisation must be able to show that the EMS and the audit procedures address the actual environmental performance of the organisation in regards to the direct and indirect aspects identified in the environmental review. Additionally, EMAS requires the establishment of criteria for assessing the significance of the environmental aspects, while ISO only requires a procedure that helps identify environmental aspects. Legal compliance. EMAS requires the organisation to show that they have identified the implications of legal requirements relating to the environment, provide for legal compliance and have procedures in place that enable the organisation to meet the requirements. ISO does not require the organisation to demonstrate legal compliance, only to show a commitment to comply. Also, EMAS requires a compliance audit, while ISO does not. Public availability. EMAS requires that the environmental policy, programme(s), EMS and details of the organisations performance are made available to the public as part of the environmental statement. ISO only requires that the environmental policy be made available to the public. Continuous improvement. EMAS has stricter requirements on the improvement of environmental performance of the organisation, since it demands annual improvement and also states that the environmental verifier must check that continuous improvement of the organisation s environmental performance has taken place. ISO also requires improvement but without any defined frequency. Employee involvement. EMAS places emphasis on active involvement of employees and their representatives, while ISO does not address employee involvement. Internal environmental audits. EMAS audits include a system audit (evaluation of EMS), a performance audit (evaluation of environmental performance) and an environmental compliance audit (evaluation of legal compliance). ISO only includes a system audit against the requirements of the standard. Frequency of audits. For EMAS the frequency of the audit cycle must be at intervals of no longer than three years, while there is no specification in ISO Auditor. EMAS requires the auditor to be independent, while ISO only advises the auditor to be independent. Management review. The management review in EMAS is more extensive and requires an evaluation of the environmental performance of the organisation. The management review is based on a performance audit. ISO requires an environmental performance review by top management, but not by means of a performance audit. Registration with a public authority. EMAS must be registered with a Competent Body after it is verified and validated, while ISO is simply certified and does not require any registration. 16

23 A comparison between the different steps required for registration of ISO and EMAS can be seen in Figure 4. Step 1 (initial environmental review) is not required as long as the environmental aspects as set out in Annex VI of the EMAS regulation are fully considered in the certified EMS. For the majority of organisations there is no difference between implementing an EMS according to ISO or EMAS, or even both together depending on the organisational objectives. However, EMAS is often viewed by industry as too strict Initial Environmental Review Optional as long as all those elements listed in Annex VII of the Regulation are covered in the EMS Environmental Policy Provision for legal compliance Implementation Employee involvement Compliance of suppliers and contractors Planning Includes all elements covered in environmental review Registers of environmental effects and legislation Compatibility of scope Checking and Corrective Action Audit cycle of 3 years or less Coverage of EMS and environmental performance Management Review CertiGication Approved accreditation scheme Environmental Statement Environmental statement that meets the requirements of Annex III and more costly to implement, while ISO is viewed as having more flexibility. On the other hand, EMAS has a major advantage when it comes to communicating with stakeholders using the environmental statement. After an organisation conforms to one standard it can lead to the implementation of other standards. For example, once an organisation has implemented ISO 14001, it can later satisfy the requirements of EMAS or other management system standards like ISO 9001 or OHSAS ISO is in more widespread use than EMAS. The ISO series of standards is a set of voluntary schemes that was developed to meet to the needs of a large variety of interest groups worldwide. The documents in the series are intended to be applicable in all countries throughout the world, regardless of the type of government, and promote environmental protection in light of socio-economic concerns. Since ISO relies on voluntary acceptance by all interested parties it must maintain a balance between the needs and expectations of each of these parties. Validation of Environmental Statement Externally validated annually and accessible to the public EMAS KEY ISO Figure 4: Comparison between steps required for registration between ISO and EMAS (EC 2015). EMAS, on the other hand, is a regulation designed to meet the needs and expectations of governments, citizens and consumers in the EU member states and European Economic Area. Due to the legal status of EMAS within Member States it must maintain a more prescriptive approach to environmental management issues (EC 2015). 17

24 5.2 Comparison with Environmental Diploma In Sweden, companies may chose to implement Environmental Diploma rather than ISO or EMAS. Environmental Diploma is based on the basic elements of ISO and EMAS; however, it has lower requirements when it comes to documentation, number of mandatory procedures, etc. Therefore, many small to medium sized companies find it to be the best option since fewer resources are needed to meet the requirements. For companies that find it difficult to pay for ISO and EMAS, Environmental Diploma can be an affordable option as the starting fee and the annual fee is lower (Svensk Miljöbas 2015c). Table 3 gives a summary of the differences of Environmental Diploma compared to ISO and EMAS. Although differences exist between Environmental Diploma and the other standards, since it is based upon ISO and EMAS the similarities can also help the business if it choses to move towards an ISO certification or EMAS registration. Table 3: Differences between Environmental Diploma and ISO 14001/EMAS. Differences of Environmental Diploma compared to ISO 14001/EMAS Swedish national standard vs. international or EU-based standard Designed for small businesses and organisations Lower requirements for documentation Lower number of mandatory procedures Lower starting fee Lower annual fee 6 Results of the survey As previously mentioned, businesses that previously worked with Miljöbron on EMSs were contacted to perform the questionnaire in an online survey. Out of a total of 157 companies that were contacted, 72 (46%) ultimately responded to the survey. Most of the companies that responded to the survey can be considered small to medium-sized enterprises (SMEs). The survey first determines which companies that worked with Miljöbron have gone through with implementing an EMS. The results of all survey questions are subsequently presented. 6.1 Have you implemented an EMS at your company? Of the companies that responded, 50 (69%) chose to implement an environmental management system, while 22 (31%) have not implemented an EMS (Figure 5). 18