WHITEPAPER

ENVIRONMENT

ISO 14001
Your guide to implementing the international
standard for environmental management systems

Step-by-step checklists
Planning and implementation
Fulfilling the standard's requirements
Costs and benefits: an overview
Get certified
 INTRODUCTION

Individuals and organizations all have a role to play in efforts to preserve the natural
world and achieve climate objectives. ISO 14001 is the international standard for imple-
mentation of an environmental management system (EMS) and represents a practical
tool to help companies achieve this. By using this standard as a guide, you can lay the
foundations for continual improvement of environmental performance within your
organization. In doing so, you will be doing your bit to protect our natural resources
while also working towards your environmental objectives.

But what details do you need to make an informed decision on the introduction of an
environmental management system and certification according to ISO 14001? What are
the standard’s key requirements and how can you implement them? What advantages
does the standard offer – and how much will it cost? This whitepaper will provide you
with the information you need as well as a practical implementation plan, complete
with checklists covering all important details.
 CONTENTS

1 The UN Sustainable Development Goals in the context of corporate responsibility.......... 4

2 Environmental management in companies...................................................................................................................................... 5
3 Six good reasons to introduce an EMS in your company............................................................................................... 6
4 The global environmental management standard ISO 14001............................................................................... 6
5 Plan-Do-Check-Act – The specific requirements of ISO 14001............................................................................... 7
6 How you can implement ISO 14001 in your company.....................................................................................................10
1. Preparation...........................................................................................................................................................................................10
2. Implementation..................................................................................................................................................................................12
3. Certification..........................................................................................................................................................................................15

7 Good to know: Pit stops for support on the road to certification..................................................................16

The ISO 14000 family.............................................................................................................................................................................16
Consultants...............................................................................................................................................................................................17
Software.....................................................................................................................................................................................................17

8 Benefits and costs of an environmental management system..........................................................................18

Overview of all Checklists.........................................................................................................................................................................................21

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WHITEPAPER ENVIRONMENT // ISO 14001

1 The UN Sustainable Development Goals in the context of

corporate responsibility

If we are to achieve the Sustainable Development Goals set by Commonly cited benefits of the SDGs for companies:
the United Nations (hereinafter SDGs) by 2030, we must accept
and be conscious of the significant role that companies have to Identifying future business opportunities (e.g. business
play. In this context, companies are far more than economic actors models suited to a circular economy, innovative energy-
expected to make up for an estimated funding shortfall of 5-7 efficient technologies, consultancy) and the chance to
billion USD per year. The fact of the matter is, without increased open up into new markets
awareness and greater action in companies, the sustainability
transformation – an en masse shift to a sustainable, low-emission Reinforcing a brand through improved relationships with
economy and way of life – will simply not materialize. stakeholders and customers

Senior managers and executives are increasingly coming Boosting staff retention and employer reputation
to accept the enormous responsibility that their companies
bear. At the World Economic Forum in Davos, the topics of Lowering regulatory and legal risks and costs (through
climate change and sustainability were raised time and again improved compliance with statutory obligations and the
in high-level discussions – a clear indication that the so-called expectations of lobby groups)
“decade of delivery” has begun. In the meantime, big investment
management corporations continue to catch the attention of the Bringing stability to societies and markets where they operate
media with their intentions to strike out on a new path with a
stronger focus on sustainability. Optimizing operational and environmental performance

In addition to the shared vision of a healthy, livable world, the Shaping and improving the implementation and reception of
enthusiasm for sustainability in the upper echelons of the global shared values across the entire supply chain
economy is also driven by economic reasons. Using the SDGs
as a guide opens up a wide array of new opportunities, with an Keeping step with global political developments
estimated market volume of USD 12 trillion USD

Introducing an environmental management system (EMS) gives

companies the opportunity to systematically anchor sustainabil-
ity in their operations and make a contribution to achieving the
“What is good for business can
objectives set by the United Nations.
also be good for society.” 2

The SDGs are thus “a great gift” to companies who set out in
earnest to examine whether their business models, products
and services are “SDG fit” and derive corresponding measures
to correct discrepancies. 3

1
  Quote: Kumi et al., 2019; UNCTAD, 2014
2
  Chakravorti et al., 2014
3
  Pedersen, 2018
4
  Jones et al., 2016; Verboven & Vanherck, 2016

4
2 Environmental management in companies

Active environmental management can help to reduce air An environmental management system (EMS)
pollution, preserve the natural environment, and reduce
organizations’ overall environmental impact – ideally through- makes it possible to push an organization to continually im-
out their existence. prove its environmental performance – and thus contributes
to achieving global sustainable development goals
If you want to uncover the environmental weaknesses in your
company and take targeted actions to remedy them, you will r egulates the necessary processes, responsibilities and
need to coordinate the corresponding measures via an environ- documentation
mental management system.
integrates the above aspects into a structured and system-
atic overall concept, e.g. That complies with an international
standard

ISO 14001 is a global and sector-independent standard for the introduction and continual im-
provement of EMS in companies around the world. As a global standard, it offers an effective
framework for working towards the UN Sustainable Development Goals (cf. Fig. 1).

Overview of the contribution made by an EMS to attainment of the 17 SDGs

DIREC T
CONTRIBUTION

INDIREC T
CONTRIBUTION

NO CONTRIBUTION

Figure 1: Overview of the contribution made by an EMS to attainment of the 17 SDGs 5

5
 https://committee.iso.org

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WHITEPAPER ENVIRONMENT // ISO 14001

3 Six good reasons to introduce an EMS in your company

The ISO 14001 standard offers the ideal framework with Gaining a better understanding of your organization’s
1 which to develop an internationally compliant EMS.
4 context and its interested parties, as well as the potential
environmental risks and opportunities, will sharpen your
With the right EMS, you be fully aware of your impact competitive edge.
2 on the environment and pinpoint the actions to take to
improve environmental protection – particularly in relation Adopting a structured approach will improve and ensure
to managing environmental risks.
5 your legal compliance as you respond to the changing
requirements of environmental legislation.
You will be able to make systematic and continual im-
3 provements to your environmental performance. Making Integrating an EMS in your overall business strategy will
more efficient use of resources will also deliver economic
6 boost your eco-credentials among stakeholders and
benefits in terms of value added. enhance your corporate image.

4 The global standard ISO 14001

ISO 14001 was introduced in 1996 as a global and sector-
independent standard for the introduction and maintenance
of an EMS in companies. Since then, the standard has been
DID YOU KNOW?
subject to regular revisions.
ISO standards are ordinarily revised every
In 2012, the ISO (International Organization for Standardization) five years. This involves reviewing their
introduced a uniform structure for all standards related to practicability and incorporating updates
management systems, including the ISO 14001. where necessary.

This High-Level Structure (HLS) is comprised of ten clauses:

Clauses 1-3 contain introductory information about the

standard, detailing:
– the standard’s scope of application (Clause 1 – EMS);
– normative references (Clause 2 – e.g. references to
  corresponding guidelines), and
– terms and definitions (Clause 3 – all key terms used in the
standard are defined here).

Clauses 4-10 draw on the PDCA cycle (plan-do-check-act

cycle) in order to outline the requirements of the manage-
ment system in question (cf. Fig 2).

6
5 Plan-Do-Check-Act – The specific
requirements of ISO 14001
We can summarize the requirements that ISO 14001 sets out for an EMS as per the
PDC cycle as follows (cf. Fig. 2):

PLAN: DO:

Clause 4: Context of the organization Clause 7: Support

Analyzing internal and external topics of relevance for an EMS Needless to say, the necessary resources must be made available
as well as any interested parties makes it possible to get an exact to support the EMS effectively. This also includes establishing and
picture of the context of the organization. The next step is to developing environment-related competencies. The organization
determine the scope of the EMS and the processes it must take must also define suitable processes for internal and external
into consideration. communication and ensure these processes are documented.

Clause 5: Leadership Clause 8: Operation

Top-level management is not only responsible for defining Environment-related processes must be guided by the objective
environmental policy and establishing the requisite organiza- of minimizing their environmental impact. While this includes
tional structure. It must also demonstrate commitment and in-house processes, it also extends to upstream, downstream,
engagement by taking on additional duties. This includes and outsourced processes as well as the processes of contractual
supporting employees and their managers in implementing partners, the entire value-added chain is scrutinized. It is also
the EMS and introducing specific measures to promote important to put measures in place to prepare for emergency
continual improvement processes (CIPs). situations.

Clause 6: Planning CHECK:

This stage involves determining environmental risks and oppor-
tunities and deriving corresponding measures. In addition, the Clause 9: Performance evaluation
organization must identify and evaluate its environmental aspects, By monitoring, taking measurements, performing analyses, and
i.e. its interactions with and impact on the environment. Environ- undertaking evaluations of key system parameters, the orga-
mental objectives and measures must aim to address and reduce nization can determine the extent to which its environmental
the impact of environmental aspects significant to the company. performance has improved. Conducting internal system and
The organization must also analyze its obligations under environ- compliance audits and regular management reviews can also
mental and other legislation and ensure it fulfills them. assist with this.

ACT:

Clause 10: Improvement

By highlighting non-conformities and taking the necessary
corrective actions, the aim in this stage is to continually improve
both the EMS and environmental performance.
PLAN

ACT DO

CHECK

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WHITEPAPER ENVIRONMENT // ISO 14001

1 2 3
Scope Normative Terms and
references definitions

PLAN: DO: CHECK ACT:

4 5 6 7 8 9 10
Context of the Leadership Planning Support Operation Performance Improvement
organization evaluation

4.1 5.1 6.1 7.1 8.1 9.1 10.1

Understanding Leadership and Actions to Resources Operational plan- Monitoring, General
the organization commitment address risks and ning and control measurement,
and its context opportunities analysis and
evaluation
4.2 5.2 6.1.1 7.2 8.2 9.1.1 10.2
Understanding Environmental General Competence Emergency General Nonconformaty
the needs and policy preparedness and and corrective
expectations of response action
interested parties
4.3 5.3 6.1.2 7.3 9.1.2 10.3
Determining the Roles, responsibil- Environmental Awareness Evaluation of Continual im-
scope of the EMS ities, and authori- aspects compliance provement
zations within the
organization
4.4 6.1.3 7.4 9.2
Environmental Compliance Communication Internal audit
management obligations
system

6.1.4 7.4.1 9.2.1

Planning action General General

6.2 7.4.2 9.2.2

Environmental Internal Internal audit
objectives and communication program
planning to
achieve them
6.2.1 7.4.3 9.3
Environmental External Management
objectives communication review

6.2.2 7.5
Planning actions Documented
to achieve information
environmental
objectives Specific requirements of ISO 14001

Figure 2: Structure of an EMS in accordance with ISO 14001:2015 in line with the HLS

8
The uniform HLS in place means that many requirements Furthermore, ISO 14001 specifies requirements that, as well
apply to all management systems. If you already have a as fulfilling the stipulations of the HLS, serve to establish an
management system certified to an ISO standard, numerous environmental focus in an organization (see the gray-shaded
aspects will be familiar to you. fields in Fig. 2).

These include: These requirements include:

examining environmental changes and influences – in analyzing and evaluating environmental aspects of the
the case of an EMS, this might relate to climate change organization (cf. Clause 6.1.2);
(cf. Clause 4.1 of the standard);
examining legal and other requirements and the resulting
the growing requirements and expectations of internal and compliance obligations with regard to environmental issues
external stakeholders (cf. Clause 4.2); (cf. Clause 6.1.3);

incorporating environmental management into the overall r einforcing the life cycle perspective offered by the standard
corporate strategy, with emphasis on stronger leadership in your organization in order to examine and improve the
from top management (cf. Clause 5.1); entire value-added chain (cf. Clause 8.1), and

examining environmental risks and opportunities considering environmentally focused emergency prepared-
(cf. Clause 6.1.1); ness and response measures (cf. Clause 8.2).

defining objectives and corresponding measures (Clause 6.2);

developing resources (Clause 7.1), competences, employee

awareness (Clauses 7.2, 7.3), internal and external communi-
cation (Clause 7.4), and documentation of the management
system (Clause 7.5), and

evaluating the performance of the management system

(Clause 9) and continually improving upon said system
(Clause 10).

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WHITEPAPER ENVIRONMENT // ISO 14001

6 How you can implement ISO 14001 in your company

Establishing and maintaining a management system always underlying standard. For this reason, introducing a management
presents challenges for organizations. They need to designate system is a project in and of itself and should be treated as such.
certain persons responsible for specific aspects, develop and/or We recommend using the following steps (cf. Fig. 3) when intro-
adapt their processes, ensure proper documentation and, if they ducing an EMS:
wish to obtain certification, ensure conformity with the relevant

1. Preparation 2. Implementation 3. Certification

GAP analysis for ISO 14001

Information/decision-making phase requirements vs. regulations of Internal audit
existing management systems

Team-building and training Monitoring implementation of actions Obtain quotations for certification

Internal communication of Certification audit

Project planning
milestones reached (separate or integrated)

Kick-off (information session

for employees)

Figure 3: The three-step plan for introducing an EMS

DID YOU KNOW?

Experience shows that it takes around 12 months to

introduce an environmental management system.

10
1. Preparation  ommunicate the transition to an EMS to company manage-
C
ment as an official obligation.
When attempting to introduce an EMS to their processes, organi-
zations often underestimate the importance of the preparatory Determine the required internal human resources and
phase. It is not enough for management simply to issue the examine whether external support will be needed (e.g. from
instruction to introduce an EMS by a given date, or for motivated consultants or students). Assemble an EMS team and appoint
employees to take up the project on their own initiative. an officer responsible for the EMS. Make sure that these em-
ployees are appropriately qualified to complete the task.
Instead, the preparatory phase involves effective plan-
ning and implementation of a wide range of tasks, Draw up a project schedule detailing the required tasks and
including gathering information, making decisions, and a timeline for their completion. Develop a communication
communicating to others (cf. Table 1): strategy within the project team and the organization, e.g. in
the form of regular meetings and reports.
 urchase the standard and information regarding ISO 14001.
P
Discuss why it is sensible for your organization to introduce Formally launch the project with an official kick-off meet-
an EMS, the positive effects that you expect it to deliver, the ing for the core project team. Then inform all employees of
costs you should expect (cf. Chapter “Benefits and costs of an the start of the project, the significance of the project, the
environmental management system”). You can then use this reasons behind it, and the objectives you expect to fulfill with
as the basis upon which to decide how to introduce an EMS. the project.

Checklist for the preparatory phase

Tasks Check

Is your analysis of the reasons to introduce an EMS, the potential benefits, and the costs involved sufficient to make
a decision?

Do you have all necessary information regarding ISO 14001 (standards, guidelines, etc.)?

Has company management made a formal commitment to introduce an EMS?

Has company management made available the resources required to implement an EMS?

 ave you drawn up a project plan for the EMS that includes resources, work packages, dates, communication
H
duties, and reporting?

Have you reviewed the feasibility of the project plan and approved it?

Have you appointed an EMS officer? Is the EMS officer suitably qualified?

Have you set up an EMS project team to support the EMS officer?

Have you officially started the project with a kick-off meeting?

Have you informed employees within your organization of the start of the project and its objectives?

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WHITEPAPER ENVIRONMENT // ISO 14001

2. Implementation A pragmatic way to achieve this is by conducting a GAP

analysis based on a checklist (cf. Fig. 4):
As a general rule, introducing an EMS will not require you to start
from scratch in relation to either environmental issues or manage- Jot down the requirements of the ISO 14001 and ensure you
ment systems. Whether or not an organization already has an understand of what implementation of the standard will mean
EMS in place, it is still subject to environmental legislation and is in concrete terms for your organization (see column 1 of Fig. 4).
therefore obligated to observe all laws and directives and comply
with all resulting licensing requirements and documentation Compare these requirements with the current practices, reg-
obligations. Consequently, your organization already records and ulations, and processes already in place in your organization.
evaluates an array of environmental data and may also report its These might be individual regulations relating to the environ-
findings to supervisory authorities. Queries are regularly raised ment, e.g. waste data and lists of waste disposal contractors,
regarding waste management, water supplies, sewage disposal, but also other existing regulations derived from management
the use of certain substances that have environmental impacts as systems, such as previous contextual and stakeholder analyses
well as other data relating to environmental economics (German (see column of Fig. 4).
Environmental Statistics Act, Sections 3-12). Furthermore, arrange-
ments must be made to ensure that waste and sewage is handled Compare the requirements from column 1 with the regula-
with due care. tions from column 2 and evaluate the current level of imple-
mentation, e.g. using a traffic light system: green = requirement
By extension, it is also safe to assume that your organization will met, yellow = partially met, red = not met (column of Fig. 4).
already use standardised management systems. Almost all major
industrial enterprises and many service providers need to hold J ustify your evaluation and note the data upon which it is
ISO 9001 certification to operate on the market. based (columns 4 and 5 of Fig. 4).

You should therefore examine which requirements your orga- Derive measures to fulfil the requirements. This also includes
nization already fulfills with regard to an EMS and the extent to the resources required as well as the responsibilities and
which these correspond to the requirements of ISO 14001. This deadlines involved (column 6 of Fig. 4). At this stage, you must
basic overview can help you to assess the action required to meet decide whether you wish to introduce the EMS as a stand-alone
the requirements laid out in the standard. You will also be able to system or integrate it with existing management systems.
derive sensible regulations for the EMS, ideally including an inte-
grated approach to regulations in existing management systems.

DID YOU KNOW?

Conducting a GAP analysis can help you better understand your existing regulations and
their efficacy and even critically analyze them. It might even help you to spot gaps and
redundancies as well as potential benefits of introducing an EMS.

12
 GAP analysis for introduction of an EMS, based on the example of Clause 4.1 and 4.2

TARGET ACTUAL regulations ACTUAL- Justification Data basis To-do

requirement in existing system(s) TARGET for
ISO 14001 evaluation evaluation

– Divided by clauses – Processes – Documents – Processes

or processes – Responsibilities – Observation – Responsibilities
– Documentation – Interviews – Documentation

4.1 Understanding the organization and its context

Have you identified the

internal and external
issues that have an im-
pact on the intended
results of the EMS?

Do these issues include

environmental states
that are influenced by
the organization or
could influence the
organization?

4.2 Understanding the needs and expectations of interested parties

Have you identified

interested parties of
relevance for your EMS?

Have you determined

the requirements
of these interested
parties?

Have you determined

which of these require-
ments represent
compliance obliga-
tions for you?

Figure 4: GAP analysis for introduction of an EMS, based on the example of Clause 4.1 and 4.2

Consider having the required measures approved by your organisation’s management and review the implementation’s progress on
a regular basis. You should discuss the current progress level at regular project meetings and consistently communicate to your staff
when milestones are reached. This phase is the most time-intensive. You can handle the work packages based on the HLS, using the
structure of clauses 4-10, or based on your own process structure.

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WHITEPAPER ENVIRONMENT // ISO 14001

Checklist for the implementation phase

Tasks Check

Have you drawn up the GAP checklist and entered the requirements of ISO 14001 in column 1?

Have you entered current regulations for each area?

Have you evaluated the level of implementation for each area and derived the required measures?

Have the required measures been approved?

Is the progress of these measures being monitored?

Are you discussing the status of the project as a team on a regular basis?

Are you communicating important milestones to your organization when they are reached?

Have all measures from the GAP analysis been completed?

14
3. Certification

If you are integrating the EMS into an existing management When it comes to internal audits, it makes sense to place a par-
system, you will have to resolve the issue of how you plan to ticular focus on meeting the specific requirements of ISO 14001.
obtain both internal and external certification. Would you prefer These include analyzing and evaluating environmental aspects,
to have the EMS audited separately or as part of an integrated implementing the requirements of environmental law, the life
audit encompassing management systems already in place? Is cycle perspective, and emergency management.
your current certifier qualified to conduct certification audits in
accordance with ISO 14001 and thus able to conduct an integrated
audit – or do you need to look for a new certification body? Take
time to scrutinize your organization’s current practices and existing
business relationships. It is always worth obtaining alternative quo-
tations for certification as daily rates and cost calculations can vary.

Checklist for the certification phase

Tasks Check

Have you made a decision regarding the audit type (separate/integrated)?

Is your current certifier in a position to certify an EMS?

Is your current certifier qualified to certify the EMS in an integrated audit encompassing
existing management systems?

Have you obtained alternative quotations to compare the costs of pending certification?

Have you successfully finalized the internal audit?

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WHITEPAPER ENVIRONMENT // ISO 14001

7 Good to know: Pit stops for support

on the road to certification

The ISO 14000 family

The ISO 14001 is not the only standard for environmental manage- guidelines of ISO 14004 and 14005) or the realization of specific
ment in place at companies around the world. In fact, the ISO has requirements (e.g. ISO 14031 for environmental performance
issued an entire family of ISO 14000 standards (cf. Fig. 5). Other evaluations and ISO 14063 on environmental communication).
standards can assist with the implementation of ISO 14001 (e.g. the

Standards in the ISO 14000 family (excerpt)

Environmental management system

– ISO 14001: Environmental management systems – Requirements with guidance for use
– ISO 14004: Environmental management systems – General guidelines on implementation (ISO 14004:2016)
– ISO 14005: Environmental management systems – Guidelines for a flexible approach to phased implementation
– ISO 14007: Environmental management – Guidelines for determining environmental costs and benefits
– ISO 14006: Environmental management systems – Guidelines for incorporating ecodesign
– ISO 14008: Monetary valuation of environmental impacts and related environmental aspects – Requirements and guidelines
– ISO 14031: Environmental performance evaluation
– ISO 14050: Environmental management – Vocabulary
– ISO 14063: Environmental communication

Environmental labels and declarations

– ISO 14020, 21, 24-26

Quantitative environmental information, environmental technology verification

– ISO 14033, 34

Eco-efficiency and life cycle assessments

– ISO 14040, 44-46

Material flow cost accounting

– ISO 14051, 55

Greenhouse gas emissions

– ISO 14064-67

Figure 5: Standards in the ISO 14000 family (excerpt)

16
Consultants Software

It can be prudent to call in external consultants to assist with Using process-supporting software can greatly assist in the
complex new tasks, such as determining and evaluating environ- implementation of your management system. This software
mental aspects or drawing up and maintaining an inventory of provides integrated checklists that can be invaluable in how they
compliance obligations. The same applies to carrying out a GAP tie everything together to help you manage your EMS efficiently
analysis early on in the project as well as conducting internal audits. and present the necessary evidence during internal or external
audits. With the aid of software-supported checklists and direc-
tions, the staff members responsible can plan their duties in the
EMS (e.g. defining and evaluating environmental aspects, legal
obligations, training sessions and audits), document them (e.g. 
inventory of legal requirements, training plan) and evaluate them
(e.g. legal conformity, audit non-conformities).

The EHS and CSR software solution Quentic is uniquely suited to

help users implement, maintain and improve a comprehensive
environmental management system in accordance with ISO
14001. DEKRA Assurance Services GmbH continues to confirm
this with regular audits.

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WHITEPAPER ENVIRONMENT // ISO 14001

8 Benefits and costs of an EMS

There is no fixed limit to the benefits of implementing an EMS, If you plan to introduce an EMS in the near future, it is important
nor is there a blanket figure for the costs involved. The benefits than you are aware of both the positive effects that you hope to
and costs depend on numerous operational factors, such as achieve as well as the type and scale of the costs involved. An
your organization’s size, sector, and environmental relevance, as EMS can generate differentiated positive economic, ecological,
well as the maturity level of the management systems already in social, and organizational benefits throughout your organization
place and employees’ expertise in their use. (cf. Fig. 6).

Positive effects of an EMS for organizations

Economic
– 
Reduces costs by saving resources
– 
Improves customer satisfaction
– 
Avoids risk and liability costs

Ecological
– 
Saves/reduces use of resources
– 
Allows environmental problems and risks to be identified early, minimizes risk

Social
– 
Improves employee information, communication, motivation, training and responsibility
– 
Promotes health & safety and health protection
– 
Develops trust among stakeholders, enhances image

Organizational
– 
Facilitates organizational development through process improvements and clear assignment of responsibilities
– 
Improves legal security and liability security
– 
Increases innovative capacity

Figure 6: Positive effects of an EMS for organizations

18
Companies that use environmental management systemsemphasize in particular the following
five positive effects of introducing an EMS:

Reduction in environmental incidents due to the Financial savings thanks to an optimized use of
1 continual improvement of environmental aspects,
4 resources, reductions in environmentally harmful effects,
regular risk analysis and evaluation, and organizational and general improvements in process quality
emergency management
Improved environmental performance for the
Improved relationships with authorities and
5 organization from economic, ecological, social, and
2 other stakeholders/enhanced corporate image organizational points of view
thanks to a defined communication process and exa-
mining the interests and expectations of stakeholders
on a regular basis
Of course, there are inherent costs involved in the introduction
Legal conformity ensured via structured analyses of of an EMS. In this respect, you need to be aware that introducing
3 relevant environmental requirements that result in a clear and maintaining an EMS entails personnel costs, investment
outline of the organization’s compliance obligations costs, consultancy costs and information costs an more (cf. Fig. 7).

Costs incurred in the introduction of an EMS in organizations

HR costs
– Environmental management officer (= EMO; part/full-time)
– Other members of the project team

Investment and/or process costs

– Refitting or procuring new machines, equipment, charge materials
– Costs of management system software
– Training costs (EMO training, keeping qualifications up to date, employee training)

Information costs
– Information to be purchased (ISO standards, access to legal database)
– PR work

Consultancy costs
– Fees and expenses for external consultants
– Certification costs (preliminary audit, certification audit, annual monitoring audits, re-certification audits)

Figure 7: Costs incurred in the introduction of an EMS in organizations

19
WHITEPAPER ENVIRONMENT // ISO 14001

Using a cost-benefit analysis to determine whether or not it is “worthwhile” to introduce an EMS

is inadvisable and rarely productive for a variety of reasons. For example:

I f a customer requires you to introduce an EMS, you must If you handle resources in a cost-effective and environmentally
meet this demand and make the necessary budget available friendly manner and your organization would like to make your
or face losing the customer. contribution to worldwide sustainability efforts, you cannot base
An EMS is therefore a precondition for business continuity. your decision of whether or not to introduce an EMS solely on a
cost-benefit analysis. Instead, the decisive issue should be how
Most notably, original equipment manufacturers (OEMs) and you can best harness the potential of an EMS as a sustainability
other major enterprises are increasingly compelling their management tool in your company.
suppliers to operate in line with such systems. In this case,
having your environmental management system certified in
accordance with ISO 14001 is a strategic necessity to ensure
your organization remains competitive.

It is important to differentiate between expansion costs and

replacement/maintenance costs that would have been in- DID YOU KNOW?
curred regardless or costs incurred for purely environmental
reasons. Organizations do not usually conduct a
cost-benefit calculation for the introduction
T he economic and ecological effects of an EMS appear not and maintenance of an EMS. In empirical
only in the year that savings are made, but also continue to studies, however, organizations regularly
pay dividends in the years that follow. assess the benefits of the measures taken as
outweighing the costs.
What is more, the social and organizational effects of an EMS
are rarely quantifiable; it is often difficult to ascribe to any
specific cause.

20
Overview of all Checklists

Checklist for the preparatory phase

Tasks Check

Is your analysis of the reasons to introduce an EMS, the potential benefits, and the costs involved sufficient to make
a decision?

Do you have all necessary information regarding ISO 14001 (standards, guidelines, etc.)?

Has company management made a formal commitment to introducing an EMS?

Has company management made available the resources required to implement an EMS?

Have you drawn up a project plan for introduction of the EMS – including resources, work packages, dates, commu-
nication duties, and reporting?

Have you reviewed the feasibility of the project plan and approved it?

Have you appointed an EMS officer? Is the EMS officer suitably qualified?

Have you set up an EMS project team to support the EMS officer?

Have you officially started the project with a kick-off meeting?

Have you informed employees within your organization of the start of the project and its objectives?

21
WHITEPAPER ENVIRONMENT // ISO 14001

Checklist for the implementation phase

Tasks Check

Have you drawn up the GAP checklist and entered the requirements of ISO 14001 in column 1?

Have you entered current regulations for each area?

Have you evaluated the level of implementation for each area and derived the required measures?

Have the required measures been approved?

Is the progress of these measures being monitored?

Are you discussing the status of the project as a team on a regular basis?

Are you communicating important milestones to your organization when they are reached?

Have all measures from the GAP analysis been completed?

Checklist for the certification phase

Tasks Check

Have you made a decision regarding the audit type (separate/integrated)?

Is your current certifier in a position to certify an EMS?

Is your current certifier qualified to certify the EMS in an integrated audit encompassing existing management
systems?

Have you obtained alternative quotations to compare the costs of pending certification?

Have you successfully finalized the internal audit?

22
 from left to right:
Markus Will,
Jana Brauweiler

THE AUTHORS

Prof. Jana Brauweiler is Professor of Integrated Management Systems at the Zittau/Görlitz

University of Applied Sciences in Germany. She and co-author Markus Will, who holds an
advanced degree in Engineering, are responsible for students on the Master’s programs
in Integrated Management and Integrated Management Systems programs as well as
the Bachelor’s program in Ecology and Environmental Protection. Together they have
published a number of practical guides on occupational health and safety management
systems, environmental management systems, and auditing of management systems.
They both also offer coaching and consulting services to organizations, thus supporting
the implementation of such systems in their day-to-day business activities. Through their
work, which focuses in particular on SMEs in the industrial sector, the pair support the
effective implementation and integration of environmental, occupational safety, energy
and quality management systems.

Editor:
Quentic GmbH
QUENTIC. OUR COMPANY
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10247 Berlin
Quentic is one of the leading solution providers for Software as a Service (SaaS) in the +49 30 921 0000 0
European EHS and CSR market. We operate across Europe from our headquarters in Berlin, [email protected]
with subsidiaries and partners in Germany, Austria, Switzerland, Finland, Sweden, Denmark, www.quentic.com
the Netherlands, Belgium, France, Spain, and Italy. Photo Credits
Titel: istock/Mikolette
p. 6 iStock/kokouu
p. 9 iStock/PeopleImages
QUENTIC. THE SOFT WARE p. 12 iStock/Portra
p. 14 shutterstock/SFIO CRACHO
p. 17 iStock/Obradovic
Quentic integrated software is ideal for helping users implement, maintain, and refine p. 18 shutterstock/SFIO CRACHO
a comprehensive environmental management system according to ISO 14001. This is p. 20 iStock/kokouu
something that is borne out in the regular audits conducted by DEKRA Assurance Services
GmbH. The integrated software solution allows customers from a wide range of industries
to enhance their EHS and CSR management. Modules can be selected as required to cover
QC2NR1

all the key topics: Health & Safety, Hazardous Chemicals, Legal Compliance, Risks & Audits,
Incidents & Observations, Control of Work, Online Instructions, Processes, Environmental
Management, and Sustainability.