What is an environmental management system (EMS)? An environmental management system (EMS) is a structured and documented system used to manage a business' environmental performance and responsibilities. It provides an organisation with the tools and procedures to either eliminate or mitigate adverse environmental impacts. An EMS can be used by businesses of all sizes. It is a voluntary system—there are no mandatory legislative requirements for businesses to implement an EMS, although some environmental permits require an EMS. An EMS follows a ‘Plan—Do—Check—Act’ cycle. It is a process that involves developing a policy, planning the scope of the EMS and implementing it. An EMS is a process of continual improvement, so an organisation is constantly reviewing and revising the system. An EMS should be appropriate to the size, complexity, and nature of the business and the environmental risks posed. Different styles of EMS exist: • bespoke EMS developed in-house • an EMS that follows the guidelines of a recognised standard but where the organisation does not pursue formal certification or registration • an EMS that

The issues to consider will differ depending on the nature of the company’s business and the role of the Insolvency Practitioner (IP)—is the IP running the company pending a sale or is the primary object to wind up the company? There is also a difference in approach depending upon the jurisdiction (eg there are differences in the insolvency regimes in England and Scotland). An appointment as administrator will generally involve exposure to a higher risk of incurring liabilities as administrators are responsible for the management decisions of the company (including environmental matters) while continuing to trade the company. A pre-pack administration sale of the business may be executed on appointment or shortly after to limit the time that the administrator is continuing to trade a business subject to environmental permits/regulations and thereby to limit the exposure to risk of liability. Alternatively, the ability of a liquidator in England to disclaim an environmental permit as ‘onerous property’ (Celtic Extraction Ltd) could act as an incentive to choose

Background to environmental outcomes reports Part 6 of the Levelling-up and Regeneration Act 2023 (LURA 2023) makes provision for a system of environmental outcomes reports (EORs), which will replace the processes of environmental impact assessment (EIA) and strategic environmental assessment (SEA) once the necessary regulations are in force. The government intends EORs to be more outcomes-based approach than EIA and SEA under which the government will set environmental outcomes which certain plans or projects must then be assessed against before they can be adopted/approved. This is hoped to allow decision-makers and local communities to clearly see whether a plan or project is meeting these outcomes and what steps are being taken to avoid, mitigate or compensate any harm to the environment. Although LURA 2023, Pt 6 is in force from 26 December 2023, the substantive obligations requiring EOR to be carried out in respect of certain plans or projects is subject to the making of regulations which has not yet taken place. In March 2023, the government published a consultation which set out high-level intentions for the EOR

Subject to certain exemptions, an operator requires an Environmental Permit in order to operate a regulated facility, such as a waste management facility, or to discharge to surface water or foul water, or to abstract water from controlled waters.

This Checklist provides a structured framework for reviewing compliance with environmental permits under the Environmental Permitting (England and Wales) Regulations 2016 (EPR 2016), SI 2016/1154. It covers reviewing permit conditions, management and operational controls, monitoring and record keeping, reporting, maintenance, incident management and regulatory engagement. It is intended to assist practitioners carrying out permit compliance reviews, preparing for regulatory inspections or undertaking environmental due diligence, and also highlights matters to consider where operational or other changes may affect permit compliance. Establish the regulatory framework Before reviewing compliance, identify the regulated facility and the applicable permitting regime. The legal obligations imposed under the EPR 2016 differ according to the type of regulated facility, the competent regulator and the nature of the authorised activities. Establishing the regulatory framework at the outset will assist in identifying the statutory requirements and permit conditions that are relevant to the compliance review. Consider: • what type of regulated facility is involved? • which provisions of the EPR 2016 apply? • which regulator is responsible (Environment Agency, Natural Resources Wales or the local authority)? • are any

Environmental permits An environmental permit is a statutory authorisation that allows a person to operate a regulated facility, including an installation, waste operation, mining waste operation, water‑discharge activity, groundwater activity, or radioactive substances activity, subject to the conditions therein. Some facilities are regulated by the EA in England or the Natural Resources Wales (NRW) in Wales, while others are regulated by the relevant local authority. The Environmental Permitting (England and Wales) Regulations 2016, SI 2016/1154 (EPR 2016) is the principle legislation governing the environmental permitting and compliance regime in England and Wales. (Offences committed before 1 January 2017, will be prosecuted under the EPR 2010). For more information, see Practice Note: Environmental Permitting Regulations 2016—permits, applications and exemptions. Transfer requirements for environmental permits regulated by the EA/NRW Activities Part A(1) activities at installations and mobile plantWaste operationsMining wasteRadioactive substancesWater discharge activitiesGroundwater activities Regulator EA in EnglandNRW in Wales Application process Joint application by the operator and the proposed transfereePre-application discussions are encouragedThe application should be made to the relevant regulator using its current

What is Energy from Waste (EfW)? Energy from waste (EfW) involves taking waste and turning it into a useable form of energy from a sustainable energy source. This includes electricity, heat, gas and transport fuels (eg diesel). This can be implemented in a range of methods of which incineration is the most well-known. Using waste as fuel can have important environmental benefits. It can provide a safe and cost-effective way of disposing of waste and help to reduce carbon dioxide emissions. For more information on EfW, see Practice Notes: Biomass and waste to energy projects—overview, Waste to energy—technologies, Regulation of energy from waste and Energy from waste—consents. What is environmental permitting? The Environmental Permitting (England and Wales) Regulations 2016 , SI 2016/1154, as variously amended, (EPR Regs 2016) require operators to obtain permits for some facilities and to register others as exempt. They consolidated and replaced the Environmental Protection (England and Wales) Regulations 2010, SI 2010/675. The aim of the permitting regime is to: • protect the environment so that statutory and government policy

The Environmental Permitting (England and Wales) Regulations 2016 (EPR 2016), SI 2016/1154 is the principle legislation governing the environmental permitting and compliance regime which applies to various activities and industries and all offences occurring on or after 1 January 2017 are prosecuted under the EPR 2016, SI 2016/1154. For information on environmental permitting generally, see: Environmental permits and exemptions—overview. For offences under the EPR 2016, SI 2016/1154, the Environment Agency (EA) and Natural Resources Wales (NRW) may apply a range of sanctions. EPR 2016, SI 2016/1154, creates offences relating to: • waste • water quality • groundwater, and • radioactive substances Waste operations charges can be brought either under EPR 2016, SI 2016/1154, or Environmental Protection Act 1990 (EPA 1990). Offences relating to water discharge activities or groundwater activities are usually enforced through the EPR 2016, SI 2016/1154, reg 38(1)(a), relating to a breach of regulation 12(1)(b). See Practice Notes: Unauthorised or harmful deposit, treatment or disposal of waste and Environmental Permitting Regulations 2016—enforcement, offences and civil sanctions. The EA publishes its EA

History of flood defence consents The former system of flood defence consents, prior to 6 April 2016, (the commencement of the Environmental Permitting (England and Wales) (Amendment) (No. 2) Regulations 2016, SI 2016/475), regulated activities on or near a main watercourse or sea defence under Part IV of the Water Resources Act 1991 (WRA 1991), regional byelaws and the Highways Act 1980 (HiA 1980). Consent was required to ensure that any works did not increase flood risk, damage flood defences, or harm the environment, fisheries, or wildlife. There was a defence in the case of works undertaken in an emergency, and there was an exception to the requirement for flood defence consent where the works were a licensable marine activity and certain circumstances applied. The old regime was seen to be unnecessarily complex and onerous. For information on the former flood defence consent regime, see Practice Note: Flood defence consents [Archived]. On 1 January 2017, the Environmental Permitting (England and Wales) Regulations

[Insert organisation name] is a signatory to [insert details of any environmental initiatives to which the organisation is a signatory, eg the United Nations Global Compact or the Science Based Targets initiative]. The organisation is committed to promoting environmental sustainability and mitigating adverse environmental impacts resulting from our operations. We actively support the achievement of global environmental objectives, including the United Nations Sustainable Development Goals (SDGs). This policy outlines our commitment to responsible environmental stewardship, in alignment with international standards and best practices. 1 What are environmental impacts? 1.1 ‘Environmental impacts’ refer to those impacts set out in the ISO 14001, the UN Global Compact and the OECD Guidelines for Multinational Enterprises on Responsible Business Conduct. 1.2 According to ISO 14001 environmental impacts refer to any change to the environment, whether adverse or beneficial, resulting from an organisation's activities, products, or services. 1.3 Examples of environmental impacts include: 1.3.1 Climate change—energy use, transportation, and greenhouse gas emissions from operations significantly contribute to global warming; 1.3.2 Resource depletion—the consumption and exploitation of natural resources, such as water, minerals, oil, gas, and forests, are unsustainable and contribute to environmental degradation

Who enforces environmental laws in England and Wales and what remits do they have? The main enforcement and regulatory bodies in England and Wales are: • the Environment Agency (EA) • Natural Resources Wales (NRW) • Natural England (NE) • local authorities The Scottish Environment Protection Agency (SEPA) is the environmental body in Scotland and for information on SEPA’s powers to monitor and enforce environmental laws, see Practice Note: Scottish Environment Protection Agency—powers to investigate environmental crimes. Environment Agency EA is the primary enforcing body in England. Within England, it is responsible for regulating a range of areas including pollution control, waste regulation, the management of water resources, flood and coastal risk management, fisheries, conservation and navigation. EA is also responsible for managing the risk of flooding from main rivers, reservoirs, estuaries and the sea, and the protection of wildlife and habitats. Lead local flood authorities (LLFAs) are responsible for managing the risk of flooding from surface water, groundwater and ordinary watercourses and lead on community recovery. EA

Restriction notices Section 109A of the Environment Act 1995 (EA 1995) gives the Environment Agency (EA) and Natural Resources Wales (NRW) in England and Wales the power to issue a notice to restrict access to premises and the importation of waste into premises for up to 72 hours by issuing a restriction notice where there is a risk of serious pollution to the environment or serious harm to human health as a result of the treatment, keeping, deposit or disposal of waste and the notice is necessary to prevent that risk from continuing. For information on the EA’s other powers to investigate criminal offences, see Practice Note: Environment Agency—powers to investigate environmental crime. For information on NRW’s other powers to investigate criminal offences, see Practice Note: Natural Resources Wales—powers to investigate environmental crime. Restriction notices are only available for use by the EA and NRW. Before issuing a restriction notice, the EA or NRW must make reasonable efforts to inform the occupier and the owner of the premises that the notice is going to be