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The Environmental Impact Assessment (EIA) procedure for projects is a key instrument of the European Union’s environmental policy. It is legislated at the European level by Directive 2011/92/EU as amended by Directive 2014/52/EU on the assessment of the effects of certain public and private projects on the environment (EIA Directive). The environmental impact assessment procedure is an integrated part of the development approval process.

The environmental impact assessment process is phased as follows:

• Initial assessment stage – during this stage, the Notification will be prepared;
• Project classification stage – during this stage, the Presentation Memorandum will be prepared;
• Definition of the assessment scope and preparation of the environmental impact report stage – during this stage, the following may be prepared, as applicable: Environmental Impact Report, Water Bodies Impact Assessment Study, Adequate Assessment Study;
• Quality analysis stage of the environmental impact report.

An environmental permit is an official document issued by the competent authorities of a state to regulate and control the environmental impact of a specific activity carried out by an individual or legal entity. The main purpose of an environmental permit is to ensure the protection of the environment and to prevent or reduce the negative effects of human activities on it.

The key aspects targeted by the process of obtaining the Environmental Permit are:

• Measurement and control of pollutant emissions;
• Use and management of natural resources;
• Collection, treatment, and disposal of waste generated by activities;
• Assessment of impact on biodiversity elements, accident prevention plans, or emergency situation management;
• Continuous monitoring of the impact of activities on the environment and reporting results to the environmental authority.

The procedure for obtaining an environmental permit involves assessing the impact of the activity on environmental factors such as air, water, soil, flora, and fauna. The impact on environmental factors is analyzed to ensure compliance with national and European regulations regarding environmental protection. Organizations or individuals conducting activities with potential environmental impact are required to obtain an environmental permit before commencing operations. Violating the conditions imposed by the permit can lead to sanctions or permit revocation. To maintain the validity of the Environmental Permit, obtaining the Annual Visa is necessary. Conducting activities without a valid Environmental Permit is illegal.

The Integrated Environmental Authorization (IEA) is a legal instrument established in the European Union (EU) for regulating and monitoring activities that may have a significant impact on the environment. The main purpose of the IEA is to ensure an integrated approach to environmental protection, in order to avoid or minimize negative effects on natural resources and human health. The main characteristics of the Integrated Environmental Authorization include:

1. Environmental Impact Assessment (EIA) addresses multiple aspects of environmental impact in an integrated manner. It typically covers emissions to air, water, soil, noise, waste generation, resource use, accident prevention, and management of hazardous substances.
2. Instead of multiple permits for different media (air, water, soil), AIM provides a single permit that regulates all significant aspects of environmental impact.
3. The process of obtaining an Environmental Impact Assessment (EIA) often involves public consultation, allowing local communities and other stakeholders to express their opinions and concerns regarding proposed activities.
4. AIM holders are required to regularly monitor emissions and report to the relevant authorities, ensuring compliance with the conditions set out in the permit.
5. AIM must be revised periodically to keep pace with changing technologies and environmental standards.

In each Member State of the European Union, legislation regarding Integrated Environmental Permits (IEP) may vary slightly in its details, but the basic principles are established at the European level. Integrated Environmental Permits are primarily applied to industrial activities and other activities that may have a significant impact on the environment. It is important for the affected companies to adhere to the conditions set in the IEP to minimize negative impact on the surrounding environment.

The water management approval and water management permit are legal and administrative instruments used in the management of water resources to ensure their sustainable and efficient use. They are part of a legal framework intended to regulate activities involving the use, modification, or management of water resources, as well as the protection of the environment.

  1.Water management approval:

• The approval represents a prior authorization issued by the competent authorities to allow the implementation of a specific activity involving the use or alteration of water resource conditions.
• The technical documentation required for obtaining the approval presents a detailed plan of the proposed project or activity and demonstrates that it will not have a significant negative impact on water resources or associated ecosystems.
• The approval is granted following a careful assessment of the environmental and water resource impact and may include specific conditions that must be met.

  2.Water management authorization:

• The permit is a document issued by regulatory authorities that grants the right to use, modify, or manage water resources according to the conditions established in the water management approval.
• The applicant must strictly adhere to the conditions and restrictions imposed in the permit to ensure sustainable use and environmental protection.
• The permit may include specific deadlines, monitoring and reporting rules, as well as sanctions for non-compliance with the established conditions.

These approval and permitting processes are essential to ensure a balance between development and conservation in the use of water resources, while simultaneously protecting aquatic ecosystems and ensuring the maintenance of water quality.

The regulated agreement for wastewater intake represents an official document issued by the territorial company responsible for water supply and management of the public sewage service in a locality. This agreement complies with the provisions of current legislation and establishes the conditions and standards regarding the quality of discharged waters.

 In order to obtain the agreement for wastewater intake, the following steps are pursued:

• Development of technical documentation for obtaining the agreement, in accordance with specific legislation.
• Development of a plan for prevention and intervention in case of accidental pollution, in compliance with legal provisions.
• Determination of essential measures to meet requirements regarding the quality and quantity of wastewater discharged into the public sewage network.

Through the Wastewater Intake Agreement, permission is granted for the discharge of wastewater into sewage networks or to wastewater treatment plants. It is important to emphasize that obtaining this agreement is a legal obligation for every business entity.

The preparation of documentation regarding pollution risk involves assessing the probability of conditions that may lead to environmental pollution as a result of the implementation of certain activities or projects. The main activities carried out in this regard are as follows:

• Detailed analysis of the activities conducted by companies;
• Assessment of the existing environmental conditions in the area where the activities or projects will take place;
• Identification and evaluation of potential pollution risks associated with each activity or project, and assessment of the likelihood of occurrence of the identified risks;
• Identification of chemicals, by-products, and other elements that could affect the environment;
• Analysis of the potential effects of pollution on the surrounding environment;
• Determining the severity of impacts, including on water, air, soil, and biodiversity;
• Defining specific risk scenarios for each activity or project, highlighting potential incidents or accidents that could lead to environmental pollution;
• Developing and detailing preventive measures to minimize or eliminate the identified risks;
• Inclusion of emergency response plans;
• Preparation of risk assessment reports that encompass all relevant information, including probability analysis, environmental effects, and preventive measures;
• Consultation with stakeholders, including local communities, environmental NGOs, and regulatory authorities, to obtain feedback and contributions;
• Reviewing and updating pollution risk documentation as changes occur in activities, technologies, or regulations;

 The preparation of pollution risk documentation is a complex process, requiring environmental expertise and close collaboration with stakeholders to ensure a comprehensive and responsible approach.

Environmental auditing is a systematic and documented process of evaluating the organization’s performance in terms of environmental management and impact. The main purpose of the environmental audit is to assess the extent to which the organization complies with applicable environmental regulations and standards, as well as its own policies and objectives in the field of environmental protection.

The key elements of the environmental audit:

1. The environmental audit investigates whether the organization complies with environmental protection legislation and regulations at the local, national, and international levels. It verifies whether the organization’s operations and practices are in accordance with legal requirements.
2. The audit activity analyzes the effectiveness of the implemented environmental management system. It evaluates how well it achieves its environmental objectives and fulfills its commitments to reducing environmental impact.
3. The method explores potential risks and opportunities associated with the organization’s activities on the environment. This aspect may include identifying improper practices and suggesting improvements to enhance environmental performance.
4. The audit procedure can evaluate how the organization communicates and cooperates with stakeholders, including local communities, regulatory authorities, and non-governmental organizations involved in environmental issues.
5. Based on the analysis conducted during the audit, recommendations can be made to improve the environmental performance of the organization.

Environmental audit contributes to ensuring social responsibility and strengthening organizations’ commitment to sustainability and environmental protection.

Conducting studies to identify pollution remediation and ecological restoration solutions is a complex process that involves extensive evaluation of the pollution’s impact on the environment and the development of strategies and techniques to minimize or remediate these effects.

 The main stages of these studies are as follows:

• The initial pollution assessment involves identifying the source or sources of pollution, quantifying and characterizing the pollutants involved, and analyzing the extent and distribution of pollution in the surrounding environment;
• Environmental Impact Analysis: Assessing the potential effects and risks of pollution on biotic and abiotic environmental factors;
• Researching optimal pollution remediation technologies involves evaluating various available pollution remediation technologies and identifying the most efficient and sustainable pollution remediation technologies for the specific situation;
• The development of Pollution and Restoration Plans entails creating detailed strategies and plans for pollution remediation and ecological restoration, including establishing clear and achievable objectives;
• Calculating the costs and benefits associated with implementing pollution remediation solutions in the short, medium, and long terms;
• Implementing pollution remediation plans and establishing a monitoring system to evaluate the effectiveness of the measures taken;
• Developing a detailed report that includes all aspects of the assessment and planning;

This comprehensive approach ensures the identification and implementation of sustainable pollution remediation and ecological restoration solutions, thus contributing to the protection of environmental factors and the improvement of quality of life in affected communities.

Conducting noise measurements and preparing noise pollution reports involves assessing the noise level in a particular area or context and providing a detailed report that includes findings and recommendations for managing or reducing the noise impact.

 The main stages included in this activity are as follows:

• Setting measurement objectives involves clearly defining the purposes of the measurements (for example: identifying sources of noise, assessing compliance with noise standards, investigating community complaints, etc.);
• Selecting measurement points involves identifying strategic and relevant locations for placing noise measurement equipment to ensure the representativeness of the measurements;
• Utilizing measurement equipment – sound level meters or other devices to measure the sound pressure level at various locations and at different time intervals, to record relevant parameters (average noise level, maximum level, and duration of exposure to high noise levels);
• Data analysis and interpretation of results according to local or national noise standards;
• Preparation of the Noise Pollution Report, which will include diagrams and maps to highlight the distribution of noise in the studied area;
• Proposing specific recommendations and solutions for managing or reducing the impact of noise on sensitive receptors.

These measurements and reports are essential for monitoring and properly managing noise pollution and ensuring compliance with specific standards and regulations.

Waste refers to materials or substances that we consider useless or unwanted and which must be properly managed to minimize their impact on the environment. These can include a variety of items such as paper, plastic, metal, glass, organic waste, and others.

Waste management involves a set of practices and processes aimed at efficiently handling these materials to reduce their impact on the environment and maximize resource utilization. It includes the collection, transportation, treatment, and disposal of waste in a sustainable manner and in compliance with regulations. Recycling, composting, and safe disposal of hazardous waste are essential components of an efficient waste management system. Evidence of waste management involves detailed documentation of all phases of the process, from collection and transportation to treatment and disposal. This includes recording the quantities and types of waste, monitoring transport routes, managing hazardous waste, periodic reporting, compliance with legislation, and financial records. This contributes to ensuring compliance, monitoring performance, and continuously improving waste management practices as provided for in national and European legislation.

Providing environmental consultancy can involve addressing general or specific issues, depending on the needs of clients or organizations.

Environmental protection consultancy services can be structured as follows:

• Assessment of the current situation (Analysis of specific environmental problems faced by the client or organization, assessment of the impact on the environment generated by current or planned activities, etc.);
• Developing customized solutions tailored to the specific nature of the activity;
• Compliance and regulations (Assistance in understanding and adhering to relevant environmental regulations and standards, ensuring compliance with current environmental laws and requirements);
• Waste management;
• Education and awareness (Development and implementation of education and awareness programs regarding responsible environmental practices, training of staff and the community on environmental impact and methods of protection);
• Continuous monitoring and evaluation;
• Development and provision of periodic environmental performance reports;
• Strategic consultancy for integrating sustainability into business plans and organizational decisions.

The consultancy services provided are tailored to the specific needs of clients and take into account the local context, as well as regulations and characteristics of the respective industry.

The Environmental Fund Administration, as a fiscal authority, manages the fiscal receivables from which the Environmental Fund is constituted. To fulfill this responsibility, it conducts tax inspections and unannounced controls through its own control bodies within the Fiscal Inspection Directorate.

Our company provides support to taxpayers/liable entities subject to tax inspection, regarding the legality and compliance of tax declarations, accuracy and correctness in fulfilling tax obligations, compliance with tax and accounting legislation provisions, verification or determination, as applicable, of tax bases/calculation bases and related factual situations, determination of differences in main tax obligations.

At the European level, legislation is very strict regarding environmental standards, and with Romania’s accession to the European Union, we have the obligation to align with these norms. One of these brings to the attention of producers/importers conducting commercial activities in Romania the concept of Extended Producer Responsibility (EPR), namely the concept of PROs (Producer Responsibility Organizations) that implement the obligations regarding Extended Producer Responsibility.

To achieve the annual recycling targets to which Romania, like any other EU member state, is committed, full traceability and an entire packaging waste management system are required.

To document and justify the achievement of annual recycling and recovery targets for packaging waste, it is essential for organizations to possess a series of documents that attest to the traceability of these wastes. Our company provides support in the following:

• Environmental reporting;
• Waste management record sheets;
• Recycling traceability documents;
• Contracts with waste management service providers;
• Documents certifying the commitments and responsibilities of your partners regarding the collection, transportation, and recycling of packaging waste;
• Certifications and accreditations from recycling facilities;
• Internal and external audit reports.

Assessing and classifying economic operators into categories of valorizers and recyclers to fulfill obligations to the Environmental Fund involves identifying them, analyzing generated waste, evaluating valorization and recycling capacities, ensuring compliance with regulations, categorization, establishing financial obligations to the Environmental Fund, communication and collaboration, regular monitoring and reporting, as well as periodically updating assessments. The aim is to efficiently manage waste, promote recycling and valorization, and contribute to environmental protection in accordance with current legislation.

In providing assistance for the inspection and control procedure conducted by environmental authorities, our company offers support through the following activities:

• Pre-assessment (Pre-analysis of the organization’s activities and practices to identify potential deficiencies or non-conformities, verification of relevant documents to ensure that all necessary documents are up-to-date and compliant with regulations);
• Development of an action plan to address potential non-conformities identified during the inspection;
• Maintaining an open channel of communication with representatives of environmental authorities and providing additional information or clarifications, if necessary;
• Providing assistance and cooperation throughout the inspection process by promptly responding to questions or requests from the authorities;
• Identification and implementation of corrective measures to remedy any potential deficiencies identified during the inspection;
• Developing an action plan to prevent future non-conformities;
• Collaborating with authorities to find appropriate solutions and to avoid recurrence;
• Providing training and educational sessions for the organization’s staff to prevent future non-conformities.

The assistance provided during the inspection and control process represents a proactive approach, open cooperation with authorities, and the organization’s commitment to ensuring compliance with regulations and environmental protection.

Aligning tax and accounting legislation with environmental legislation involves integrating environmental practices into the financial management of a company. This process includes identifying tax incentives, accounting for environmental costs, evaluating depreciation of environmental assets, managing tax rewards and penalties related to the environment, as well as ensuring tax reporting compliance with legal requirements. The goal is to gain a holistic view of the financial impact of activities on the environment and to encourage sustainable practices through fiscal and accounting instruments.

Compiling a periodic environmental legislation bulletin is an efficient practice to keep companies updated on legislative changes, new regulations, and other relevant developments in the field of environmental protection. This bulletin serves as an informative tool and helps maintain environmental compliance.

Key elements we address in such a periodic bulletin may include the following:

• Brief or detailed summaries of the most important legislative changes and regulations in the field of environmental protection can be provided to keep stakeholders informed and compliant;
• Changes to compliance standards;
• Information about recent or planned changes in environmental regulations, including those related to waste, emissions, water and others;
• Examples of best practices implemented by other companies to comply with regulations in the field;
• Analysis of global and national trends in environmental policy;
• Announcements regarding environmental events, conferences or seminars that the organization’s staff could attend to stay informed and share best practices;
• Recommendations on how the organization should prepare for and comply with new regulations or legislative changes;
• Information regarding compliance deadlines and any significant changes to those deadlines;
• Links to useful resources such as compliance guides, online tools and other materials that may be helpful to the environmental team.

A periodic environmental legislation bulletin represents a valuable tool for keeping an organization informed, prepared, and engaged in maintaining compliance with environmental regulations.

Environmental audit represents a systematic and documented process of objectively assessing companies’ practices regarding their environmental impact management. The purpose of this audit is to identify and evaluate compliance with environmental regulations, risks associated with activities, the effectiveness of environmental management systems, as well as opportunities for improving environmental performance. The environmental audit contributes to ensuring compliance with specific legislation, minimizing negative environmental impact, and promoting responsible management of natural resources.

In order to improve the legal framework for environmental protection, the process followed by our company includes careful analysis of existing legislation, consultation of stakeholders and collection of feedback to identify shortcomings. Subsequently, proposals for amending or supplementing the legislation are drawn up, taking into account the objectives of protecting the environment and supporting sustainable development. Collaboration between policy makers, non-governmental organizations and industry is crucial to ensure the effectiveness and relevance of new legislative proposals.

Effective communication with environmental regulators and other central and local public authorities is essential to maintaining compliance with legislation and developing a solid partnership between companies and authorities.

 In this sense, our company offers services regarding the following:

• Constant familiarization with environmental legislation and regulations to ensure their compliance;
• Update on any legislative changes that may affect the organization’s activities;
• Assigning a representative or a department responsible for managing relations with the authorities in the field;
• Active involvement in public consultations and meetings organized by regulatory authorities to contribute to the development of policies and regulations;
• Effective collaboration with authorities during inspections, including providing prompt and complete responses to their requests and questions;
• Constructive approach and collaboration with the authorities in the field to solve possible non-conformities or environmental problems;
• Participation in the legislative process by presenting constructive proposals and suggestions in the public consultation phases;
• Developing a communication and action plan in crisis situations, such as environmental incidents or non-compliance with regulations;
• Transparent communication and collaboration with the authorities for the prompt resolution of problems;
• Building and maintaining long-term relationships with environmental authorities, based on trust and mutual respect.

Providing assistance and representation in environmental proceedings and litigation involves detailed analysis of the legal situation, consultation with environmental law specialists and risk assessment. Effective communication with regulatory authorities and preparation of legal documents are also essential steps in this process. Representation in court, exploration of mediation options and transparent management of information and evidence are necessary in the legal process. Enforcement of court rulings, internal education, reputation management, and continuous evaluation of lawsuits contribute to effective litigation management and prevention of future environmental problems.