The organization's top management sets environmental objectives that guide the direction of the environmental management system (EMS). These objectives must meet the following requirements:
- they are consistent with the environmental policy
- they are measurable and, where applicable, monitored through defined indicators
- they take into account applicable compliance obligations and other environmental requirements
- they are relevant to improving environmental performance and preventing or reducing adverse environmental impacts
- they are communicated, monitored, reviewed, and updated as appropriate
When documenting environmental objectives, the organization also defines the related top-level improvements and tasks, needed resources, responsible persons, due dates, and the methods for evaluating progress and results. This ensures that environmental objectives are planned, actionable, and integrated into the EMS.