First step towards the introduction of EMAS is to determine the status quo and the finding of aspired environmental goals. Which relevant environmental impact has the organisation? Where do we want to stand in a few years? An operationalisation of the objectives is then accomplished by the development of concrete improvement measures and the distribution of responsibilities. Core indicators as energy and water consumption and waste generation provide comprehensibility. Through an internal audit process the effectiveness of the system is ensured. A special feature of EMAS is that the objectives and measures (and later their achievement) are documented in an environmental statement for the public and are thus made transparent.