The organization plans, at a high level, the
actions that have to be taken within the environmental management system to
address its significant environmental aspects, its compliance obligations, and the
risks and opportunities identified that are a priority for the organization to
achieve the intended outcomes of its environmental management system.
The actions planned may include establishing
environmental objectives or may be incorporated into other environmental
management system processes, either individually or in combination. Some actions
may be addressed through other management systems, such as those related to
occupational health and safety or business continuity, or through other
business processes related to risk, financial or human resource management.
When considering its technological options,
an organization should consider the use of best-available techniques, where
economically viable, cost-effective and judged appropriate. This is not
intended to imply that organizations are obliged to use environmental
cost-accounting methodologies.
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