This Web page has been archived on the Web.

1999 September and November Report of the Auditor General of Canada

September and November 1999 Report—Chapter 13

Appendix—ISO 14004—Environmental Management Systems

ISO 14004 is one of a number of standards published in 1996 by the International Organization for Standardization under the 14000 series. Two of the standards, ISO 14001 and 14004, specifically address environmental management systems (EMS).

An EMS is a systematic process that has roots in a tenet of quality management - namely, continual improvement is a cyclical process that must address internal and external changes. As defined in the ISO 14000 series, an EMS is "that part of the overall management system that includes organizational structure, planning activities, responsibilities, practices, procedures, processes and resources for developing, implementing, achieving, reviewing and maintaining the environmental policy."

Both ISO 14001 and 14004 are process standards, not performance standards. By having the elements of an EMS in place, an organization should be better able to manage its environmental concerns, which in turn should lead to better environmental performance.

Whereas ISO 14001 is a specification standard, ISO 14004 is a guidance standard. On the one hand, ISO 14001 identifies specific elements that must be met for an organization to seek third-party registration or to self-declare as a 14001-certified organization. In doing so, an organization has committed itself to meeting all requirements specified in the standard.

On the other hand, ISO 14004 is a guidance document for organizations. It does not identify specific requirements. Rather, through the use of descriptions, examples and options, it provides information organizations can use in implementing and improving an EMS.

We used the 14004 standard to assess the capability of National Defence to manage hazardous materials, because it provided a more liberal assessment of the existing environmental management framework in place at the Department's facilities.

There are five main principles under the 14004 standard, with each principle subdivided into numerous elements. We selected a number of the elements that are particularly important to compliance and continual improvement.

The principles and elements are:

1. Commitment and Policy. An organization should define its environmental policy and ensure commitment to its EMS.

  • Does the policy embody commitments such as continual improvement; monitoring; meeting or exceeding legal requirements?
  • Has an initial environmental review been conducted?
2. Planning. An organization should formulate a plan to fulfil its environmental policy.

  • Does the plan address legal and policy requirements?
  • Does the plan establish objectives and targets?
  • Is a management program established to address objectives and targets; is the program reviewed, monitored and revised?
3. Implementation. For effective implementation, an organization should develop the capabilities and support mechanisms necessary to achieve its environmental policy, objectives and targets.

  • Are responsibility and accountability clearly defined?
  • Are reports containing compliance evaluations and opportunities for improvement communicated to those responsible?
  • Are operational processes and procedures defined, documented and updated?
4. Measurement and Evaluation. An organization should measure, monitor and evaluate its environmental performance.

  • Does the organization measure and monitor ongoing performance against objectives and targets?
  • Does the organization evaluate compliance with legal and other requirements?
  • Does the organization document findings, and corrective and preventive actions taken?
  • Is there a systematic follow-up to ensure the effectiveness of preventive actions taken?
  • Are records (such as training activity, inspection activity, details of non-conformance) maintained and reviewed?
  • Has the system been audited to determine if it conforms to planned arrangements and is properly implemented and maintained?
5. Review and Improvement. An organization should review and continually improve its environmental management system, with the objective of improving its overall environmental performance.

  • Has the system been reviewed to ensure its continuing suitability and effectiveness, in order to identify opportunities for improvement?
  • Does the system embody continual improvement by determining root causes of non-conformance/ deficiencies and developing plans to address root causes?