Environmental objectives that correlate with continual reviewing and the renewal of environmental targets are set. Proof must be evident that the policy is a working document that provides directives and acknowledgement of policy achievement. This statement relates to ...

The statement highlights:

• Environmental objectives and targets.
• Continual reviewing and renewal of these targets.
• The policy as a "working document" that gives "directives" and shows "acknowledgement of policy achievement."
• The need for "proof" of this.

• a. the elements that must be included in the documentation on the implementation of an EMS. An Environmental Management System (EMS) requires comprehensive documentation that details its environmental policy, objectives, targets, procedures for review and renewal, and evidence of how the policy is put into practice and its achievements. This option perfectly aligns with all aspects mentioned in the statement.
• b. the characteristics of an environmental policy. While the statement describes characteristics of a policy, it also includes objectives, targets, and their ongoing management, which goes beyond just the policy's characteristics.
• c. the issues pertaining to compliance that must receive attention. Compliance is an outcome, but the statement focuses on the active management and documentation of the policy, objectives, and targets.
• d. the requirements outlined in the procedures that deal with potential and actual non-conformities, preventative and corrective action. This describes specific operational control procedures within an EMS, not the overarching description of policy, objectives, and their review.
• e. the focus of control of documents procedures. This refers to managing the documents themselves (e.g., version control), not the content and function described in the statement.
• f. the issues that all relevant staff is kept aware of. This relates to communication and awareness, which is part of an EMS, but the statement describes the fundamental nature and management of the policy and objectives.

The statement describes the essential components and dynamic nature of a well-implemented and documented Environmental Management System.

The correct option is a.

a) the elements that must be included in the documentation on the implementation of an EMS.