Environmental goal

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Environmental objectives are part of the operational target system and avoidance of environmental pollution by emissions reduced , resources protected and risks are minimized are. In the annex of the EMAS regulation, environmental goals are presented as "... a description of the environmental objectives and individual goals in connection with the essential environmental aspects and effects ...".

The main environmental objectives of the company's leadership in the environmental policy established and the environmental program broken down into sub-goals and objectives to the environmental management system are integrated to. Studies from 1992 show that environmental protection tended to occupy a place in the lower half of the corporate objective hierarchy. The easier it is to achieve profit at the same time through environmental protection (complementary target system) and thus ecological and economic goals do not have to compete with each other, the easier it is to implement the environmental goal in the long term .

Since it is difficult to scientifically determine an ecologically optimal environmental impact , the goals are oriented towards a relative improvement in environmental quality compared to a situation in the past.

Orientation towards ecological success indicators

For orientation, mainly economic possibilities for determining success are used, since ecological success parameters are mostly subjective . Here z. For example, the cost reduction potential through resource savings and waste minimization in operational production play an important role (environmental impact per product unit).

The central goal of corporate environmental management is the success criterion of eco-efficiency . It compares the amount of added value with the amount of damage. Eco-efficient production and consumption processes exist when the ratio of added value to harmful effects is equal to or greater than 1. Either the minimum principle (minimum input) or the maximum principle (fixed input) can be used to achieve the optimum . The generated "added value" serves as an incentive for reorientation and describes:

  • higher profit margins
  • improved corporate image
  • more intensive customer relationships
  • greater potential to adapt to changes in the environmental legal framework to adapt


Example of eco-efficiency based on water consumption

Water productivity is understood to be the ratio of the gross domestic product ( GDP ) generated to water abstraction from nature. For the period from 1991 to 2001 GDP increased by 16%, but water abstraction decreased by around 14%. The water productivity in Germany could thus be increased by 36% in the 1990s.

Environmental program

In the environmental program, the guidelines given by management are broken down into main goals and individual goals for individual workplaces. The goals should be geared towards an appropriate continuous improvement of operational environmental protection. A goal is to be achieved by a measure that is to be carried out by a certain responsible person by a specified date.

It is a key part of the EMAS regulation . Achievement of the target is shown in the assessment of the site ( eco-audit ) and a. measured using an ACTUAL-TARGET comparison. The environmental performance should increase accordingly in each control period.

Example of goals for an environmental program

Main objective: to reduce energy consumption by x%

  1. Measure : Conversion from steam to hot water heating of building 4
  2. Objective : to increase the efficiency of the heating system and thus reduce steam consumption by 10%
  3. Responsibility : building management
  4. Date : 1997/1998

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  1. p. 12; Georg Müller-Christ: Environmental Management , Verlag Vahlen, Munich 2001, ISBN 3-8006-2646-2
  2. Appendix III 3.2 d. EMAS-VO
  3. Raffée, H./Fritz, W. (1995) p. 345.
  4. See Scholl, GU / Clausen, J. (1999), p. 10.
  5. Federal Statistical Office
  6. Extract from the environmental program of AEG-Hausgeräte GmbH Kassel

See also