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ACCA Applied Knowledge · Business and Technology · Environmental and sustainability factors

Which of the following is the most accurate statement about an environmental management system certified to ISO 14001?

ISO 14001 is a voluntary framework for an environmental management system. The organisation sets its own objectives, complies with applicable law and commits to continual improvement, but the standard does not prescribe specific performance levels, legal emission limits or carbon neutrality, and it does not replace legal compliance.

  1. AIt sets legally binding emission limits that every certified company must meet
  2. BIt provides a framework for an organisation to set its own environmental objectives and continually improve, but does not itself prescribe specific performance levelsCorrect
  3. CIt guarantees that the organisation's products are carbon neutral
  4. DIt replaces the need to comply with national environmental laws

Explanation

ISO 14001 is a voluntary standard specifying requirements for an environmental management system. Organisations set their own objectives, commit to legal compliance and continual improvement, but the standard does not fix absolute performance levels. It does not replace law, set legal limits, or certify carbon neutrality.

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