conducted by internal auditor(s). Environmental statement: comprehensive, regular reports to the public on the organisation's structure and activities; environmental policy and management system; environmental aspects and impacts; environmental programme, objectives and targets; environmental performance and compliance with applicable environmental law etc. Verification and Registration: The steps above must be verified by an accredited/licensed environmental verifier; the validated environmental statement needs to be sent to the EMAS Competent Body (exists in each EU country) for registration and made publicly available before an organisation can use the EMAS logo. Key performance indicators The EU Eco-Management and Audit Scheme provides core indicators or performance indicator (KPIs) with which registered organisations can measure their environmental performance and monitor their continual environmental improvement against set targets. Key benefits of indicators Environmental performance can be reviewed and tracked regularly, which provides a basis for managerial decision-making leading to performance improvements Performance can also be compared against competitors to arrive at a benchmark The use of indicators leads to consistent monitoring and reporting throughout a (potentially globally dispersed) organisation External stakeholders gain an understanding of an organisation's environmental protection practices and are able to express opinions and suggest improvements An indicator set according to EMAS Entered into force in January 2010, EMAS III requires registered organisations to report on key performance indicators in six key environmental areas. The indicators focus on direct environmental aspects and apply to all EMAS registered organisations. Energy efficiency EMAS registered organisations have to report on two energy efficiency indicators: En1: Total annual energy consumption, expressed in MWh or GJ The indicator En1 is a measure of the energy consumed, e.g. to produce a certain product. By applying the indicator, organisations can identify energy "hot spots", assess possible improvement measures and benchmark their production processes against similar organisations. En2: Percentage of En1 from renewable energy sources produced by the organisation Through the application of En2, organisations can see how climate-friendly their energy use is. Renewable energy sources include: Electricity: Photovoltaic, wind power, hydro energy, biomass Heating: Solar energy, geothermal energy, biomass Material efficiency The EMAS environmental core indicator of material efficiency is: Ma: Annual mass flow of different materials used, expressed in tonnes The indicator is useful for identifying the most important materials used and monitoring the effectiveness of improvement measures. Water The EMAS environmental core indicator on water is: W: Total annual water consumption, expressed in m3 The indicator enables organisations to