What does an environmental management system typically include?

An environmental management system (EMS) primarily focuses on the systematic approach to managing and improving a company’s environmental performance. This includes the identification, monitoring, and mitigation of environmental impacts associated with its operations. Central to an EMS are processes for assessing and reporting on various environmental factors, such as waste management, energy use, and resource consumption.

These processes enable organizations to not only comply with environmental regulations but also to set measurable objectives for reducing their ecological footprint. An effective EMS includes documentation and reporting mechanisms that reflect the organization's commitment to sustainable practices, thus allowing stakeholders to be informed about environmental considerations and outcomes.

The other options mention aspects that, while important in their own rights, do not directly pertain to the core functions of an environmental management system. Financial audits focus on a company’s fiscal performance, employee training and health systems relate to workforce wellness and skill development, and sales strategies and marketing plans are aimed at driving revenue rather than addressing environmental concerns. Therefore, the inclusion of processes and reporting on environmental impact is essential and foundational to an effective environmental management system.