ISO 14001 Guidance - 3. Planning

3.3 Objectives, targets and programme(s)

The objectives and targets should be specific and measurable wherever practicable. They should cover short and long-term issues.

When considering its technological options, an organization should consider the use of best-available techniques where economically viable, cost-effective and judged appropriate.

The reference to the financial requirements of the organization is not intended to imply that organizations are obliged to use environmental cost-accounting methodologies.

The creation and use of one or more programmes is important to the successful implementation of an environmental management system. Each programme should describe how the organization's objectives and targets will be achieved, including timescales, necessary resources and personnel responsible for implementing the programme(s). This (these) programme(s) may be subdivided to address specific elements of the organization's operations.

The programme should include, where appropriate and practical, consideration of planning, design, production, marketing and disposal stages. This may be undertaken for both current and new activities, products or services. For products, this can address design, materials, production processes, use and ultimate disposal. For installations or significant modifications of processes, this can address planning, design, construction, commissioning, operation and, at the appropriate time determined by the organization, decommissioning.