.8. Checklist for other environmental costs
This checklist applies to remaining costs only, which have not been distributed to
environmental media. Whenever possible, the relevant costs should be attributed to the
different environmental media, based on sound estimates.
Environmental cost/expenditure category Other
1. Waste and emission treatment
1.1. Depreciation for related equipment
1.2. Maintenance and operating materials and services
1.3. Personnel
¨ Compliance with laws and specified corporate requirements
¨ Compliance with documentation and notification obligations
1.4. Fees, taxes, charges
¨ Registration charge for entry into EMAS site register
¨ Charges for administrative processes
¨ Registration charge, i.e., for eco labels
1.5. Fines and penalties
¨ Environmental penalties, compensations and settlements, if not distributed to the
respective environmental media
1.6. Insurance for environmental liabilities
1.7. Provisions for clean-up costs, remediation, etc.