The decisions and activities of organisations inevitably have an impact on the environment, wherever they occur. These impacts may involve the use of resources, the siting of activities and the production of pollution and waste. To reduce their environmental impact, organisations have every reason to adopt a generalised, systematic and collective approach.

An organisation may enhance its environmental performance through actions to prevent pollution, the sustainable use of resources, the reduction of climate change and/or the protection of the environment and biodiversity.