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Reviewed 26 October 2026. Original publication date retained: 2023-03-16.
An environmental management system can help an organisation organise decisions about its impacts and objectives. Specific emissions reductions or financial savings should be reported only where the business has evidence supporting the measure and attribution.
Questions to follow in an audit
- What activities and boundaries does the objective cover?
- How are measurements and assumptions checked?
- Who decides what action follows a missed objective?
Connect the records with practice
Compare the objective, its supporting baseline, current results and management's explanation of what changed and why.
These are illustrative audit trails, not findings about a named organisation, technical instructions or a guarantee of a particular result. The appropriate evidence depends on the activities, risks and agreed scope. The organisation remains responsible for its operations and legal obligations.
AAA provides independent certification audits. Confirm the applicable standard edition, scope and customer requirements before agreeing a programme. Request an indicative price or discuss your proposed audit.
Further reading: ISO environmental management.