Environmental objectives and planning to achieve them

Top management may establish environmental objectives at the strategic level, the tactical level or the operational level. The strategic level includes the highest levels of the organization and the environmental objectives can be applicable to the whole organization. The tactical and operational levels can include environmental objectives for specific units or functions within the organization and should be compatible with its strategic direction.

Environmental objectives should be communicated to persons working under the organization’s control who have the ability to influence the achievement of environmental objectives.

The requirement to “take into account significant environmental aspects” does not mean that an environmental objective has to be established for each significant environmental aspect, however, these have a high priority when establishing environmental objectives.

“Consistent with the environmental policy” means that the environmental objectives are broadly aligned and harmonized with the commitments made by top management in the environmental policy, including the commitment to continual improvement.

Indicators are selected to evaluate the achievement of measurable environmental objectives. “Measurable” means it is possible to use either quantitative or qualitative methods in relation to a specified scale to determine if the environmental objective has been achieved. By specifying “if practicable”, it is acknowledged that there can be situations when it is not feasible to measure an environmental objective, however, it is important that the organization is able to determine whether or not an environmental objective has been achieved.