The European Union EIAS, EMAS and audits

Although EU directives were issued quite some time ago, implementation progresses slowly and at an unequal pace in Union member states. Certification of assessors, auditors and verifiers differs widely and is sometimes inordinately complicated; in some instances accountants have stepped into the “vacuum”, in others “certification” documents are issued by private organizations. Uniformity is far from being the rule. This paper takes Belgium as a case study. In opposition to what has developed in the USA where federal authority can be completed, even toughened by US regulations, but remained national (viz. federal), in our example responsibility has nearly entirely been devolved to the next (regional) level of authority. A survey was conducted of EMAS implementation in 11 European States: its results are disclosed and commented on.