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First difference is in fact that environmental aspects must be documented while risks and opportunities don't. Regarding environmental aspects the company must define methodology for their evaluation and criteria for determining their significance. The process of identification and evaluation of environmental aspects is focused primarily on processes and their environmental impacts while risks can emerge from any part of context of the organization.
Addressing risks and opportunities according to ISO 14001 does not require documented procedure, established methodology or even a registry of records, it only requires to take actions to address them and to monitor effectiveness of these actions.
For more information, see: ISO 14001 risks and opportunities vs. environmental aspects https://advisera.com/14001academy/blog/2016/06/06/iso-14001-risks-and-opportunities-vs-environmental-aspects/
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Oct 05, 2016