There is no requirement for a proce

There is no requirement for a procedure in this element. However, there must be some
process that ensures that the objectives and targets are consistent with the policy, which
includes the commitments to compliance with legal and other requirements, continual
improvement, and prevention of pollution. Also, the organization must take into
consideration significant aspects, legal and other requirements, views of interested
parties, and technological, financial, and business issues when deciding what it wishes to
accomplish as an objective. The objectives and targets need to exist at whatever
functions and levels of the organization, and be measurable, where practicable.