Dana Procházková
email: prochazkova@fd.cvut.cz

Qualified Safety Management Ensures Sustainable Human Life Quality

Keywords: safety management, FOCUS, sustainability, security

The quality of both, the safety management and the ways of realisation of management tasks, are fundamental importance for ensuring the human security and sustainable development. The capability of correct application of risk management process is important. For assembling the qualified data for the FOCUS, the EU project, it was proposed the tool that leans on method of application of case study at decision-making. The tool has four main parts and it acts for obtaining the qualified groundwork for territory safety management and it can be easy adapted for needs of objects, partial safeties as it is the labour safety and health, and organisations. The paper shows aims of individual steps and linking the partial tools from management domain.

Introduction

Present goal of humans is their security and sustainable development. In agreement with the EU and UN proclamations, the professional knowledge and experience, there is necessary for human society conservation and sustainable development to create the safe territory, safe community, safe state, safe Europe and safe world. The safe space undoubtedly includes the quality environment, on which the human lives are strongly dependent. For investigation purposes, the safe space is represented by safe open dynamically variable system that we denote in agreement with the UN report from 1994 1 as the Human System. The environment is also the system and from the general view we can say that the environmental system is understood as biosphere elements which include the atmosphere, the hydrosphere, the lithosphere and the ecosphere, the set of interactions among these elements that are caused by links and flows among elements 2. In detail, both systems are system of systems (SoS), i.e. several overlapping systems 3. Safety of each system is disturbed by disasters, i.e. internal or external phenomena that lead or can lead to damages, harms and losses on system assets and on system oneself. The sources of some disasters are also inherently connected with human lives and activities 3. It means that both systems under account (the environmental system and the human system) are affected by both, the processes, actions and phenomena that are under way in human society, environment, planet system, galaxy and other higher systems, and the human management acts.

The basic terms of each system safety management 3 are: Security is a state of system at which the occurrence of harm or loss on system assets has an acceptable probability (it is almost sure that harm and loss do not origin). To this there is also belonged a certain stability of system in time and space, i.e. a sustainable development in time and space.

Safety is a set of human measures and activities for ensuring the security and sustainable development of system and its assets (protected interests).

Secure system is a system that is protected against to internal and external disasters.

Safe system is a system that is protected against to internal and external disasters and it does not threaten its vicinity.

Safe environment is an environment which is secure and it can sustainable develop.

Safe human system represented by safe territory including the human society, is a human system, the assets of which are public assets (Figure 1) being in security and with potential of sustainable development. Similarly safe organisation is the organisation, the assets of which are in security and they can sustainable develop; the organisation assets are public assets and specific assets directly connected with organisation existence 3.

Human system safety management is the management of human system directed to human system safety, the product of which is security and sustainable development of all public assets denoted in Figure 1 [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF]. By analogy, the environmental system safety management denoted in main professional sources (www.epa.gov.ems/, www.inem.org) only as an environmental management is realised by an environmental management system (EMS). It refers to the management of an organization's environmental programs in a comprehensive, systematic, planned and documented manner. It includes the organisational structure, planning and resources for developing, implementing and maintaining policy for environmental protection. According to rules given in materials presented in www.epa.gov.ems/, www.inem.org) it:

 serves as a tool to improve environmental performance,  provides a systematic way of managing an subject's environmental affairs,  is the aspect of the subject's overall management structure that addresses immediate and long-term impacts of its products, services and processes on the environment,  gives order and consistency for organizations to address environmental concerns through the allocation of resources, assignment of responsibility and on-going evaluation of practices, procedures and processes,  focuses on continual improvement of the system.

It means that it deals with an organisation or territory safety management with the asset "environment".

Enthusiasm that was in developed countries in the middle of last century, when humans believed that the human kind would have power over disasters (wind, rain, earthquake etc.), was replaced step by step during the time by respect to the Earth's Planet System. At present the human actions and management are implemented by a pragmatic approach based on evaluation of credible and relevant data and the humans take into account that their knowledge and capabilities are:

 too small to prevent the origination of disasters that are the manifestation of the Earth's Planet System development,  adequate to mitigate the impacts of disasters that are the manifestation of the Earth's Planet System development,  sufficient to prevent the origination of disasters that are connected with the human actions and with development of human society (so called man-made).

Generally, there is known that every time when we want to control some phenomenon or to avert it, we must know its cause, size, repeat and nature of impact effects on assets. The disaster sizes, namely extreme ones have basic importance for a system safety. From them it is unreeled the created protection system, i.e. the system of measures and activities for averting or mitigating the disasters and / or their impacts 3.

There is necessary to take into account that disasters from the viewpoint of the Planet or environment development might be inventive changes supporting these system states and that human with his / her wishes and management goes against them. If it is reasonable and profitable for humans in near or distant future, we cannot estimate because our fittings in this domain are very poor and such question has been only recently appeared in a professional domain. Therefore, there is necessary to use the precaution principle in each system management. This principle is inherently included in safety management that denotes the strategic management ensuring the identification, diagnose, enforcement and implementation 4. According to present knowledge the processes, induced the disasters in both considered systems, are given and characterize in 3. At the disaster occurrence there are originated chains of undesirable phenomena (impacts, consequences) of external and internal character, primary and secondary, which affect negatively system assets with different intensities and in different time moments. The substantial role plays the local vulnerability and pertinent faults in a human behaviour or a management on all levels. The disasters are the cause of emergency situations, the severity of which substantially increases if cascade impacts occur, see data in 3. Regarding to present knowledge and experience each system safety management has to arrange to:  precede disasters if possible, e.g. in a case of natural disasters it is impossible,  eliminate the causes of severe disaster impacts or at least to reduce their occurrence frequency,  mitigate unacceptable disaster impacts by preventive measures, preparedness, optimal defeating the disaster impacts and by them defeating the induced critical situations (i.e. really the reducing the emergency duration to acceptable amount),  ensure renovation and start of further development of system considered.

It holds for both, the human system safety management 3 and for environmental management (www.epa.gov.ems/, www.inem.org). From the present knowledge viewpoint there is necessary to ensure in order that each system management directed to safety might be proactive, strategic and might consider facts, findings, experiences and their correct evaluation. The reactive management is only admissible on operative level when emergency or critical situations have been occurred, i.e. in times when there is necessary to solve problems immediately and when no time for deep analysis and assessments that are challenging for data, methods and processing time 5. Therefore, in practice we realise third level safety management, Figure 2. The paper deals with the relation between human system safety management and environmental management (in the sense of above given fact it goes on environmental system safety management but in the most professional sources the word "safety" is not given, and therefore, we respect it).

Risk and safety management principles

Strategy of management for ensuring the security and sustainable development of managed subject consists in negotiation with risks 6-7. According to present possibilities of human society we apply several ways of negotiation with risk:

 part of risk is reduced, i.e. by preventive measures the risk realisation is averted,  part of risk is mitigated, i.e. by preventive measures and by preparedness (warning systems and another measures of emergency and crisis management) there are reduced or averted non-acceptable impacts,  part of risk is re-insured,  part of risk for which response and renovation will be necessary there are prepared resources for response and renovation,  part of risk for which there is only prepared contingency plan, i.e. this part of risk is non-controllable, too expensive or low frequent.

To this it is joined the distribution of risk defeating among all stakeholders 6. The distribution in the good governance is performed according to a rule that all stakeholders have responsibility for risk defeat and that the defeat of real risk is assigned to a subject, the preparedness of which is the best.

For classical / standard risk management and for risk governance in a subject it is necessary:

1. To understand the process of disaster origination and the conditions, under which the process goes on. 2. To know the sites in which the disaster can originate and its probable physical and other characteristics. 3. To identify the hazard that disaster means for a given subject according to stipulated rules. 4. To determine the impacts of disaster with size equals to a hazard on assets. 5. To eliminate the unacceptable disaster impacts in cases in which it is possible with acceptable expenses. 6. For residual impacts to calculate by help of predictive models their occurrence probability, respecting the fact that there are also considered possible failures of preventive measures. 7. To calculate possible harms of assets in the considered subject with regard to assets, that are really in the subject considered and by help of occurrence probability to determine the risk size. 8. To identify and to realize the mitigation measures with regard to considered assets in the way that they may be ALARP (so low as reasonable achievable). 9. To prove that all measures for averting and mitigating the risks were performed.

10. The acceptable risk can be achieved by hazard reduction of disasters, which are only connected with human activities, and above all by reduction of vulnerability of a given subject that is an object of risk assessment.

To ensure the subject security the subject assets governance has to be established on the safety management that is proactive and it is based on project and process approaches that are concentrated to good handling with risks that are inherent to a given subject. If with risks are not dealt correctly, so it is impossible to reach successfully targets, and therefore, the feasibility of procedures is reviewed in advance 3. The relevance of risk roles is caused by a fact that the costs of project / process target implementation and the all successfulness depend on a risk distribution. Therefore, it is necessary that each project may hold a special structure, risk distribution and financing that correspond to its character.

The risks have different sources, i.e. they depend on the disasters, local vulnerabilities, methods of defeating and on response management, they originate on side of all participated stakeholders. To reach comprehension and following risk reduction it is necessary to perform its analysis that consists in the following phases: risk identification; risk assessment; risk allocation including the risk and the risk assignation to participated subjects; risk treatment; and continuous monitoring and in a case of need the application of corrective measures.

The risk management model directs the subject to a continuous proactive risk management that leans on the promt identification, analysis, countermeasure planning, monitoring and governance of risks. Each risk passes through these steps at least once, and often several times [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF], [START_REF]OECD: Assessing Societal Risks and Vulnerabilities[END_REF][START_REF]EU: Risk Assessment and Mapping Guidelines for Disaster Management[END_REF][START_REF]ISO: Draft International Standard ISO/DIS 31000, Risk management -Principles and guidelines on implementation[END_REF]. In the first step there is determined the risk source, the character of possible failure, operational and commercial connections. In the second one there is determined the probability and impact (for calculation and mutual risk comparison). In the third one there are defined countermeasures leading to the risk elimination, risk transfer to somebody else, negotiation with risk or its impact. In the fourth one there is obtained information on changes of individual risk elements in time. In the fifth one there are performed planning actions as reactions to appurtenant changes.

Outputs from risk management process for need of assets governance are the following:

1. Risk assessment documentincluding the all information on appurtenant risk. 2. Top risks list -including the list of selected risks, the solution of which has the highest demands on sources and time. 3. Retired risk listserving as historical reference for future decision-making.

The safety management in comparison with the classic risk management uses the set of optimal measures against to all possible disasters respecting the physical nature of disasters possible in a given subject and it includes the precaution principle in concept promoted by the European Union at present [START_REF]EU: European Commission Adopts Communication on Precautionary Principle[END_REF]. Therefore, on the basis of present knowledge analysis, performed in work [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF], [START_REF] Procházková | Risk Analysis and Risk Management[END_REF], there is necessary for ensuring the security and sustainable subject development to change the standard risk management to the risk governance profiting the safety, called safety management. It is necessary to:  establish synergic relations among the risks, vulnerability and safety,  model the process of decision-making the public administration with regard to risks and uncertainties (to perform support decision-making systems),  specify legal conditions and protected measures,  improve activities of institutions (institutional changes).

Everyday facts and analyses of behaviour of both followed systems show that risks are going reality and that during the time new risks emerge. Therefore, it is necessary to live according to the concept of live with risks [START_REF]US ISDR: World Conference on Disaster Reduction Declaration[END_REF].

Reduction of each risk is connected with a cost increase, with a lack of knowledge, technical means etc. Therefore, in practice we search for boundary to which it is reasonable the risk reduction in order that expended costs may be reasonable. This level of risk reduction (certain optimality) is mostly a subject of top management and of political decision-making, at which there are used the present scientific and technical findings and considered the economic, social and other conditions.

The basic turn of a subject management with regard to required targets is not possible to reach by individual partial measures, but only by a complex approach. To ensuring the security and sustainable development of subject there is necessary to use the co-ordinated and intentional approach. It enables step by step and in agreement with their importance and urgency to solve set of tasks in all domains and parts and by this to reach the required subject state [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF].

Both followed management systems fulfil demands above put on safety management system -see to [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF] and www.epa.gov.ems/, www.inem.org.

Real preventive and mitigation measures and activities

As it was above said at the disaster occurrence there are originated chains of undesirable phenomena (impacts, consequences) of external and internal character, primary and secondary, which affect negatively the subject under consideration in different intensities and in different time moments. The substantial role plays the local vulnerability of subject and pertinent faults in a human behaviour or management on all levels.

With regard to the historical development there are a lot of preventive and mitigation measures that are applied into practice by legal rules, technical standards and norms and public instructions. These ensure the protection against to design basis disasters. In the case of beyond design disasters this protection does not exist and severe harms, damages and losses are caused not only by direct impacts on system safety but also through interdependencies arranged by couplings created in system by links and flows of a permanent or random character. These secondary impacts mostly affect the system assets and the system security strongly and lengthy [START_REF] Procházková | Methodology for Estimation of Costs for Renovation of Property in Territories Affected by Natural or Other Disaster[END_REF].

For both considered management types the land-use planning plays a big role because it ensures a basic prevention against disasters of all kinds; i.e. natural, technological, environmental, social and those caused by interdependencies in the critical infrastructure, including the terrorist attacks. In the frame of safety management there are performed measures in the land-use planning, designing, building and operation of objects and infrastructures. The measures are technical, legal, organisational, economical etc. [START_REF] Procházková | Methodology for Estimation of Costs for Renovation of Property in Territories Affected by Natural or Other Disaster[END_REF]. For this management type there is necessary:

1. To consider all disasters that can occur in the subject under account (so called "All Hazard Approach" [START_REF]FEMA: Guide for All-Hazard Emergency Operations Planning. State and Local Guide (SLG)[END_REF]). 2. At possible disasters there is necessary to take into account hazards of the 10th, 100th and may be more year disasters. 3. To carry out measures for vulnerability (and risks) reduction against disasters that can have unacceptable impacts on the subject assets. 4. To carry out mitigation measures against unacceptable impacts on the assets, the occurrence of which cannot be prevented. 5. To concentrate to critical assets, critical functions and critical activities which ate the base for fulfilment of management aims in the subject. 6. From the economical viewpoint it is necessary to implement only measures suitable for a given subject and effective not only in the limit time interval but in reasonable time period.

For realisation in practice there is necessary:

 formation (generation) of professional background for the decision making by the research and science support,  application of suitable management structure that will ensure the rational and qualified planning the measures,  building up and training the executive forces,  specialist training and systematic population education,  legal regulations, norms and standards,  inspections and other check mechanisms including the QA system,  special management types for emergency and critical cases.

From this it follows that a great role at creation of safe space there is played by level of management. As it was said above the subject management has to be proactive, come out from sophisticated grounds, be tailored to real conditions and understandable to all subjects to which it is addressed. That it is necessary in order that the subject top management might recognise that the safety is not something in advance given, but that it must be created by conscious, directed and linked system measures and interventions, which from the theory viewpoint means to carry out management of safety [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF], [START_REF]OECD: Guidance on Safety Performance Indicators. Guidance for Industry, Public Authorities and Communities for developing SPI Programmes related to Chemical Accident Prevention, Preparedness and Response[END_REF]. If we consider the emergency situation scale with degrees 0 -5 [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF], the subject safety management ensures:

 each human is capable to put under control the emergency situations of the 1 -2 categories due to his/her education, training and preparation,  subject top management has the emergency management system for successful defeating the emergency situations of the 2 -4 categories,  subject top management has the crisis management system for successful defeating the emergency situations of the 5 category (i.e. the crisis).

In the frame of mentioned management systems, the public administration and considered subject top managements and their administrative sections:

 build executive forces (fire-fighters, security guards, technical services, cyber safeguard etc.), that are prepared and trained for putting under the control the emergency situations,  form financial and material resources in order to they may put under the control all possible emergency situations,  form the temporary systems which ensure the executive forces support under critical situations.

For ensuring the subject stability and its sustainable development there is necessary to ensure the continuity, i.e. the survival of emergency and critical till crisis situations [START_REF]Bussiness Continuity Planning[END_REF]. To this aim there is necessary to perform minimally the risk management and optimally the safety management. The risk management is a planning, organisation, allocation of work tasks and check-up of resources of organisation so that there might be reduced losses, damages, harms, injuries or deaths caused by various disasters. The safety management consists in a planning, organisation, allocation of work tasks and check-up of sources of organisation with target to reach requested safety level. Its targets are higher than the risk management goals. It includes the principals that are important for sustainable development 3, i.e.:  adequate expenses principle (i.e. the spent expenses on measures must be optimalit must not happen wasting),  integration principle (i.e. the activities in domain of one protected interest must also take into account the impacts on other protected interestsit goes on finding the mutual balance),  preliminary cautions (precaution) principle (i.e. there is necessary to perform the prevention and mitigation measures also then, when there is a very low probability that undesirable severe impact will occur, i.e. it does not rely on size values obtained by common statistical methods, but on the results of methods based on extreme values or marginal estimate),  prevention principle (i.e. at a decision making there is taking into account the experience that in a time scale comparable to the human life they are generally preventive measures feasible and financially less exigent than corrective measures, and quite it pays when we take into account the needs for the next generation existence),  synergy principle (i.e. in case that there are possible several variants, so there might be preferred such variant, that is an optimal one from the view of strategy and accessible resourcesthere is recommended the proactive management application),  subsidiary (decentralisation) principle (i.e. the problems might be solved on the lowest possible levelthere are recommended methodologies for the regional level of public administration),

 public space cultivation principle (i.e. there is assumed the participation of the state authority, public administration, their executive and other forces, research and professional bases, legal and physical persons and citizens),  partnership principle (the relations among the protected interests are equivalent),  openness and transparency principle (groundwork, decisions and their justification are accessible for public),  exactness principle (i.e. there is came out from scientifically well-founded, measurable and checked up concept tasks and measures, which are short-term, mediumterm or long-term character),  well-judged receiving the ecological and other liabilities principle (i.e. there is enforced that ecological and other liabilities cannot be accepted without responsible evaluation of their impacts on further protected interests).

Both followed management systems fulfil demands put on safety management system -see to [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF] and www.epa.gov.ems/, www.inem.org.

Groundwork for management

A clear model of the safety management system (SMS) has been established based on current knowledge [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF], [START_REF] Procházková | Risk Analysis and Risk Management[END_REF], [START_REF]OECD: Guidance on Safety Performance Indicators. Guidance for Industry, Public Authorities and Communities for developing SPI Programmes related to Chemical Accident Prevention, Preparedness and Response[END_REF], Figure 3. It is necessary to note that this SMS model applies to systems with not very complex structure and with clearly defined relationships and flows among the elements of the system. Even here, however, considering the diversity of systems that are object of management, it is necessary to elaborate each particular SMS in accordance with a concept that respects the individual structure and specifics of a system, by which we replace the object that we want to manage. By such concept we also determine risks that we follow and the way of their consideration, i.e., if process of decision making is based on evaluation of results of partial, integrated or integral risks. It has to be emphasized that only the integral ones include the cross sectional risks that are associated with internal dependencies among interconnected assets of system or among interconnected individual systems in a case of system of systems (SoS -System of Systems) [START_REF] Procházková | Risk Analysis and Risk Management[END_REF].

According to a current knowledge, the real systems like the human system, critical infrastructure, environment, human society, human body etc. are complex systems that consist of several systems of different nature and different locations that are interconnected and aimed to ensure certain operations and activities in a specific place and time and in a certain quality. It is necessary to note that there is a fundamental difference between the complex system which we have been monitored and managed for several decades, and the SoS, which we have systematically examined in recent times [START_REF] Procházková | Risk Analysis and Risk Management[END_REF]. Fig. 3. A general model of the safety management system of real objects A complex system is a set of interconnected systems which have closed architecture. This model nowadays represents foundation for management of power [START_REF] Procházková | Real Problems of Critical Infrastructure Threatening the Region safety[END_REF], gas, heat, and water, supply systems etc. According to the nomenclature of engineering disciplines focused on safety [START_REF]EU: European Commission Adopts Communication on Precautionary Principle[END_REF], the aim of such systems is to ensure system security, whereas no attention is paid to the system surroundings or to neighbouring systems. Therefore, e.g. in a case of black-out of electricity supply system, the electricity distribution management system only deals with technical problems associated with the restoration of electricity supply and it does not address to issues of impact of such power failure impacts on lives of people, on running businesses, etc., i.e. on public assets [START_REF] Procházková | Real Problems of Critical Infrastructure Threatening the Region safety[END_REF].

On the other hand, the current SoS concept is understood as a set of interconnected systems which have open architecture, i.e., different elements are connected as long as they fulfil the conditions of interoperability and user requirements [START_REF] Procházková | Critical Infrastructure Safety[END_REF]. With regard to the above-mentioned public assets, the aim of SoS safety management is to ensure not only the safe SoS as such, but also its safe surroundings, i.e. its goal is not just a system security, but also requirement that the system does not threaten its surroundings, i.e. it goes on the integral safety management [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF], [START_REF] Procházková | Critical Infrastructure Safety[END_REF]. In other words, the SoS safety management system takes into account requirements of surroundings, e.g. such as demands of electricity users etc. From the above it is clear that the concept of SMS for SoS is different from those for complex systems now commonly used in a practice.

Qualified SMS for the SoS safety management are currently being looked for. They have to deal with internal dependencies among systems and appropriately resolve conflicts among systems of different nature. Conflict resolution with aim to ensure the SoS safety in the real environment means finding a consensus among aims of individual systems and among ways of their reach; priority target for SoS safety is coexistence of partial systems [START_REF] Bossel | Simulation -Modellbildung, Analyse und Simulation komplexer Systeme. Books on Demand[END_REF].

The biggest challenge for SoS safety management systems are the identification, understanding and appropriate management of cross-cutting risks which cause or can cause different cascades of failures of SoS functionality, which deplete the SoS assets. For their discovery and strategic management it is necessary to analyse internal dependencies among SoS individual systems, across entire SoS and between the SoS and its surrounding. Systems of systems have specific properties such as nonlinearity, different steady states (attractors), catastrophic behaviour, chaotic behaviour, etc., which are the cause of cross-cutting risks that disturb both, the followed SoS security and the SoS vicinity security [START_REF] Procházková | Risk Analysis and Risk Management[END_REF]. In order to ensure the safe SoS and safe SoS vicinity, we have to be able to cope with the cross-cutting risks, i.e. to identify and appropriately manage them.

We have to realize that for SoS risk management it is valid basic knowledge of risk management domain [START_REF] Procházková | Risk Analysis and Risk Management[END_REF], i.e. it is not enough to know the risk size, but it is necessary to know its specific causes, their localisation in a controlled system and the particular vulnerabilities of assets in a given allocation. For identification, analysis and assessment of risks, there are many classical methods, tools and techniques [START_REF] Procházková | Risk Analysis and Risk Management[END_REF]. Unknown there are the tools, methods and techniques for identifying, analysing and managing the cross-cutting risks.

With regard to the Czech national project results [START_REF] Procházková | Methodology for Estimation of Costs for Renovation of Property in Territories Affected by Natural or Other Disaster[END_REF] there is necessary for needs of safety management of a given subject to ensure qualified replies to the following questions:

1. What disasters can occur in a given subject and what impacts have they? 2. Where disasters can occur and how their impacts are spread in a given subject? 3. Under what conditions can disasters occur in a given subject and what conditions can cause escalation of their impacts? 4. How often can disasters occur in a given subject? 5. From what disaster sizes have disasters in a given subject unacceptable impacts, that caused losses, harm and damages on assets? 6. What maximum sizes could reach disasters in a given subject? 7. What assets damages can be caused by maximum possible disaster on specified credibility level in a given subject and what are its impacts on a given subject? 8. What is possible to do in a given subject against unacceptable disaster impacts on section of land-use planning, design, construction and operation of civil and technological objects and infrastructure, and may be in other domains as are the monitoring, inspection, education etc. with the aim to prevent the occurrence of disasters if possible or at least to prevent or to mitigate unacceptable impacts by preventive measures, preparedness, fit response to a disaster and by renovation, at which there has to be respected the losses prevention and targets of sustainable development? 9. What are necessary measures against real disasters in a given subject in the technical, organisational, financial, social, legal, education and training domains? 10. What unacceptable and residual risks (i.e. undesirable impacts with probability occurrence superior to a limit stipulated) with regard to possible disasters in a given subject will stay, when there are fulfilled rational measures that public administra-tion can ensure in the technical, organisational, financial, social, legal, education and training domains? 11. How does perform the response to disaster with an aim to stabilize the subject state and to start renovation. 12. How does perform the renovation of subject and its assets with an aim rationally to use resources, forces and means for the prohibition of further losses, the upgrade of resistance against possible disasters and for the start of further subject development with all items on which it is dependent? 13. What is suitable the form of management and of a given subject renovation and its assets performance after disaster and how is it possible to realise it? 14. How does create the financial / monetary reserve for a rational renovation of a given subject and of its assets after disaster?

Then, for the subject safety management there is necessary with regard to hazard size and local vulnerability to divide known disasters into the following groups:

 disasters which cannot have impacts on a given subject,  disasters which have only acceptable impacts on a given subject, i.e. the relevant disasters,  disasters which have on a given subject only such impacts that might be put under the control at performance of preventive and mitigation measures, i.e. the specific disasters,  disasters which have on a given subject inadmissible impacts, and hence there is necessary to carry out the principal preventive measures the technical, organisational, legal and educational domains, i.e. the critical disasters which cause or can cause crisis situations.

The human system safety management of territory is based on these data [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF], the environmental management system is so in-depth only in some cases -see www.epa.gov.ems/, www.inem.org (the environment impact assessment and strategic environment assessment are not so detailed).

Procedure for Ensuring the Safety, Continuity and Sustainable Development of Subject

With regard to results in works [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF], [START_REF]A Guide to the Project Management Body of Knowledge[END_REF], [START_REF]OECD: Assessing Societal Risks and Vulnerabilities[END_REF], [START_REF]US ISDR: World Conference on Disaster Reduction Declaration[END_REF][START_REF] Procházková | Methodology for Estimation of Costs for Renovation of Property in Territories Affected by Natural or Other Disaster[END_REF], [START_REF]Bussiness Continuity Planning[END_REF] there is necessary for the subject safety ensuring to consider and to evaluate all disasters that have or can have unacceptable impacts on the subject, i.e. above all to determine disasters that have unacceptable risks which are impossible to avert by measures performed in advance and to split up them on:

 specific, which may put under control by qualified and in-depth preparedness of response to these disasters using the standard forces, measures and resources,  critical, which may put under control by standard and beyond standard forces, measures and resources including the limitation of the rights and freedoms of staff and citizens.

After this sorting there is necessary to specify and to apply measures for averting the disasters or their unacceptable impacts there, where it is possible, and there, where it is impossible to prepare in the frame of preparedness to response the measures for mitigation of unacceptable impacts.

The human system safety management of territory respects these facts [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF] and the environmental management system goes on so in-depth only in some cases -see www.epa.gov.ems/, www.inem.org.

Planning for Safety Management Needs

Because there is a reality that it is impossible to avert some of unacceptable disaster impacts on assets being important and mostly requiring the investments, and because it is impossible to ward off by preventive measures, because they either do not exist or are not accessible financially, technologically or personally, therefore, there is necessary to perform emergency and crisis planning in a given subject. The planning is consciously regulation of development. It is conscious activity of a subject management that consists in the selection and presuming the aims, tasks, variants and ways, which condition the achievement of these aims. The most important feature of planning is the selection of aim. The planning is not the make-up of hierarchical commands file, which might be unthinkingly fulfilled, it is a creative activity, which stipulates the real aim and determines the optimal way for its achievement. The planning is a fundamental section of each management. For achievement of the long-term aims there is used the strategic planning and for achievement the short-term aims objectives the operative planning; both have their particularities, which pre-determinate the selection of methods and ways.

The human, however, wants and has to do either preceding the critical situations or put under a control the emergency, critical and crisis situations, and therefore, he / she has to apply a higher attention to the equation "insufficient awareness and insufficient understanding to crisis = insufficient preparedness, which means bad planning". Planning the measures, based on an objective evaluation have to be carried out during the land-use planning, designing, construction and operation, i.e. in the EU it is divided into ex ante, during and ex post.

In the planning domain there is necessary for determination, specification and realisation of preventive and mitigation measures in a case of every relevant disaster to know the impact sizes and their distribution on the area. This groundwork must be prepared by pertinent research and scientific institutions, because they have data and needed knowledge to their interpretation. The role of decision making groundwork lastingly increase with the time, because also during the intervention (response to disaster) there are the disaster characteristics that influence the commander decision making, e.g. the rate of disaster start (sudden or slow beginning), warning, preparation time, size of danger, risks for participants of intervention, casualties, assessment, number of members of executive forces for intervention, stage of disaster development (beginning, period of secondary impacts etc.), main risks, used forces, number of commanders, required decision (routine, known, complex or unknown), sufficiency or insufficiency of material for intervention, knowledge of site, time of intervention, space location (one or more sites).

In the planning domain there is not still uniformity -most often there are used:  security plan, the aim of which is to arrange the subject needs and development,  emergency plan, i.e. the set of response plans to emergency situations of the 3 -4 categories for foreseeable emergency situations,  continuity plan,  crisis plan, i.e. the set of response plans for putting under control the critical situations,  contingency plan, i.e. the response plan for unforeseen situation.

The planning in the subject, based on the stipulation of possible impacts and on costs, which a given subject will pay for failure, has to be particularly taken to this assets and property that mostly require investments at renovation [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF].

The human system safety management of territory respects these facts [START_REF] Procházková | Strategic Management of Safety of Territory and Organisation[END_REF] and the environmental management system respects these facts only in some cases -see www.epa.gov.ems/, www.inem.org (no obligatory realistic response plans to emergency and critical situations).

Comparison of human system safety management and environmental management

From the above given results there is clear that both followed management types, i.e. the human system safety management and the environmental management in the sense of environment safety management are based on advanced risk management and that the human system safety management has more tools supporting the safety (all hazard approach, procedure for disaster assessment, emergency plans, crisis plans). Logic comparison of basic items shows that considered management types differ by:

1. Assets, i.e.:

─ environmental management has one asset "environment" and in advanced concept of the EU three pillars (environment, social, economic) [4], ─ human system safety management has several public assets and environment is only one of them (Figure 1).

Aims, i.e.:

─ recent environmental management is aimed to secure environment with sustainable development enabling the human existence; the first is environment needs and the second human needs (www.epa.gov/ems; www.inem.org), which does not enable to solve human needs in the sense of Maslow pyramid [START_REF] Maslow | Motivation and Personality[END_REF], ─ human system safety management is aimed to secure human system with sustainable development and it also takes care on environment but not as the main priority but as one of basic system assets, i.e. it has a chance to solve human needs in the sense of Maslow pyramid [START_REF] Maslow | Motivation and Personality[END_REF].

Regarding these facts we can conclude that for humans the human system safety management is more acceptable because it has a chance to fulfil human needs in the sense of Maslow pyramid [START_REF] Maslow | Motivation and Personality[END_REF]. But the present problem is that we have not enough knowledge on interdependences among the human system assets that are sources of cross-section risks, on criteria and limits for negotiation with all types of risks existing in the human system. The aimed research is very necessary.

Conclusion

The security situation in the world, territory and organisation has been changing with the time, and therefore, there must be systematically built the safety culture, which taking into account actual piece of knowledge and experience. The safety culture promotion into practice requires both, the aimed management and the broad participation of all staff of a subject under consideration with emphasising that the top management has the biggest responsibility. It understandably leads to the assignment of higher priority to planning and safety management as well as to higher demands to the understanding level of all participants. Facts given above show that for effective management of all risks to both subjects considered, the environment and the territory represented by human system, there is necessary to apply in the subject under account the sophisticated safety management. This represents integral, complex and system tool ensuring the subject safety and enabling its development. It acts in dynamically uncertain surroundings and systematically ensures the stability (prevention of crisis) and forms conditions for the next development. It leans on the monitoring, situation diagnostics, sophisticated analyses and processes appreciation, prediction of further process development, preventive and mitigation measures application before activities start and in their course, preparations of measures for correction of undesirable processes development or for putting under a control the undesirable processes development and for ensuring the renovation etc. All partial tools are one another linked and sequenced by a way that leads to a synergic effect [19].

The differences between the followed management types are in the priority aims: for environmental management the aim is to ensure secure environment with sustainable development enabling the human existence; and human system safety management is aimed to humans, however, it also respects the other assets among which is also the environment. If we stipulate that humans build the system for them, so we must agree that human system safety management inherently includes the environmental management by way that is more acceptable for humans. It means that we could not create too many management types in practice but to create only one which will build world for humans on a correct base.

Fig. 1 .

 1 Fig. 1. Human system safety management process model and its public assets (Source: 3)

Fig. 2 .

 2 Fig. 2. Levels of safety management (Source: 3)

Acknowledgement. The author thanks for support to the Czech Technical University in Prague, the EUproject CITI-SENSE, ENV.2012.6.5-1, grant No308524.


Roger L Burritt
email: roger.burritt@unisa.edu.au

Joanne L Tingey-Holyoak

John D Pisaniello
email: john.pisaniello@unisa.edu.au

Integration of macro and micro sustainability issues: the need for 'engineering accounting'

Keywords: integrated engineering accounting, transdisciplinarity, farm dams, spillway blocking

The paper argues for the integration of engineering and accounting professionals through a transdisciplinary approach to on-farm water issues associated with farm dams. An integrated macro and micro solution is put forward in the context of poor farmer behaviour as spillways are blocked to pursue individual aims at the expense of other stakeholders, including downstream communities and the environment. Integrated engineering accounting is proposed as a solution through transdisciplinary thinking.

Introduction

As accountancy professional bodies worldwide move to calls to expand the boundaries of the accounting discipline to incorporate environmental sustainability measures, there is evidence to suggest that there has been difficulty in integrating aspects of the environment into practice [START_REF] Ngwakwe | Rethinking the Accounting Stance on Sustainable Development[END_REF]. In the main this is because of the intricacies of the engineering aspects involved in accounting for elements of the environment. Ngwakee [START_REF] Ngwakwe | Rethinking the Accounting Stance on Sustainable Development[END_REF] suggests, in the context of sustainable development, accounting and engineering are like uncongenial twins (see earlier analogy between accounting and economics [START_REF] Boulding | Economics and Accounting: The Uncongenial Twins[END_REF]) and should be recognised through the notion of 'engineering accounting'. Engineering accounting is portrayed to be a specialized field of accounting to handle the complex technical accounting problems that climate change and carbon trading present, two areas which bring together macro (economy wide) and micro (company based) notions of accounting [START_REF] Yu | L Microaccounting and Macroaccounting[END_REF]. But this narrow setting is generalizable to all settings where engineering and accounting contribute to a transdisciplinary solution.

Accounting for carbon, water, biodiversity, electricity usage and other environmental sustainability measures all require engineering knowledge and without this, the accounting profession's involvement in the critical organisation-environment boundary is limited. Despite acknowledgement of the transdisciplinary nature of sustainability accounting, it is apparent that continuous reliance on engineers reduces the power of accountants to evolve in line with the changing demands of macro and micro stakeholders such as society, international agencies, clients of firms and professional bodies. 'Engineering accounting' would embody all of the aspects of any recognised profession, education and training for technical proficiency, independence of perspective, support for public interest as well as recognition of the importance of member needs and a system to measure, evaluate, record, interpret and report organizational sustainability information but not just for audit purposes as suggested by Ngwakwe [START_REF] Ngwakwe | Rethinking the Accounting Stance on Sustainable Development[END_REF]. The purpose is much broader and can be mainstreamed in traditional and environmental accounting practices providing sustainability information to all types of managersproduction, product, divisional, marketing, environmental and top management [START_REF] Burritt | Towards a Comprehensive Framework for Environmental Management Accounting. Links Between Business Actors and Environmental Management Accounting Tools[END_REF]. The accounting and engineering professions face an opportunity to capture their presently unrecognised relevance in a joint initiative mainstreaming an integrated set of sustainable development activities common to the currently separate, siloed professionsaccounting and engineering.

The behaviours of actors over water, a critical environmental aspect of sustainability and the suggested future of global tensions to rival those over oil [START_REF] Karlsson-Vinkhuyzen | Global Governance for Sustainable Energy: The Contribution of a Global Public Goods Approach[END_REF] can be accounted for by a combination of engineering and accounting expertise and is considered here to illustrate the way in which 'engineering accounting' can help to understand the reasons for and the behaviours of, for example, farmers desperate to secure water for their farming activities. Engineering accountants would stand together as joint participants in the engineering and accounting professions. The code of ethics for professional accountants APES110 prescribes that accountants safeguard against threats to their ability to perform duties with the appropriate degree of professional competence by consulting with independent experts or obtaining additional training themselves [START_REF]Accounting Professional and Ethical Standards Board (APESB): Compiled APES 110 Code of Ethics for Professional Accountants[END_REF]. This was evidenced with the recent release of the first Australian Water Accounting Standard [START_REF]Water Accounting Standards Board (WASB): Australian Water Accounting Standard 1[END_REF] which raises interesting issues of the reliance on experts, specifically engineers, to provide the numbers to be used by accountants. The development of and training for 'engineering accounting' would reduce this reliance thereby creating specialised accountants equipped to measure, record and interpret organisational environmental sustainability information. Such accountants would be educated at the tertiary level and by the professional firms through specially designed university courses and professional development as well as certification designed to recognise skills acquired.

The paper addresses the bringing together of a team of accountants and engineers to study the possibility of specialised engineering accounting for one of the world's largest surface water resources, farm dams. The research problem being addressed is how macro and micro sustainability solutions can be encouraged through engineering accounting using the example of the urgent need for solutions to the risks from inequitable water sharing and safety threats.

Accounting for Sustainability -Farm Dams

It is critically important to measure and account for water resources, especially in areas with increasing frequency of not only droughts but also flash flooding [START_REF] Abom | Climate Change in Australia[END_REF], [START_REF]UN IPCC: Summary for policy makers[END_REF].

Not accounting for water resources has far reaching consequences on the micro level for businesses and industries, and increasingly at the macro level for society, the economy and aquatic and land ecosystems [START_REF] Kingsford | Ecological Impacts of Dams, Water Diversions and River Management on Floodplain Wetlands in Australia[END_REF]. For agriculture, dams are the "lifeblood" of most farming businesses as they provide stocks of essential water supply for irrigation and other farming activities. However, a problem exists with a lack of accounting for farm dams and their safety in that thousands of dam structures have failed and many more pose significant safety threats [START_REF] Pisaniello | Attitudes and Policy Responses to Australian Farm Dam Safety Threats: Comparative Lessons for Water Resources Managers[END_REF][START_REF] Pisaniello | Dam Safety Management for Sustainable Farming Businesses and Catchments[END_REF][START_REF] Pisaniello | Appropriate Small Dam Management for Minimising Catchment-wide Safety Threats: International Benchmarked Guidelines and Demonstrative Cases Studies from Australia[END_REF][START_REF] Pisaniello | Dual-Extreme Cumulative Impacts and Threats In Agricultural Catchments: The Need for Effective Integrated Policy[END_REF]. In China the Shimantan and Banquia dams failed in 1975 because of the cumulative failure of 60 smaller upstream dams, resulting in the deaths of 230,000 people [START_REF] Yi | The World's Most Catastrophic Dam Failures: The August 1975 Collapse Of The Banqiao And Shimantan Dams[END_REF]; in the United States, the 5m Evans and Lockwood dams, which held only 89ML and 39ML of water respectively, both collapsed in a cascade manner in 1989, devastating communities and killing 2 people [START_REF] Graham | A Procedure for Estimating Loss of Life Caused by Dam Failure[END_REF]; and, in Quang Binh Province, Vietnam in 2010, 85,000 homes and businesses were flooded and at least 16 people died after water rose more than one metre over a large public dam following heavy flooding in the catchment which contained many small dams [START_REF] News | Central flood exacerbated by dam failure[END_REF]. Dam failure for a farming business can mean: no longer being able to water valuable crops, the subsequent loss of those crops, serious inconvenience to farming activities, substantial cost to repair or replace the dam, and possible liability for downstream consequences [START_REF] Lewis | Farm Dams: Planning, Construction and Maintenance[END_REF], [START_REF] Pisaniello | Dual-Extreme Cumulative Impacts and Threats In Agricultural Catchments: The Need for Effective Integrated Policy[END_REF]. Furthermore in times of drought, farmers have an incentive to store water using inequitable and unsustainable tactics such as the blocking of spillways (see Figure 1) [START_REF] Pisaniello | Dual-Extreme Cumulative Impacts and Threats In Agricultural Catchments: The Need for Effective Integrated Policy[END_REF]. Thus, whilst farm dams can reduce farming risks associated with water shortages, during periods of low rainfall in the catchment, they also reduce water available for downstream users and the environment [START_REF] Schreider | Detecting Changes in Streamflow Response to Changes in Non-Climatic Catchment Conditions: Farm Dam Development in the Murray-Darling Basin, Australia[END_REF], especially when unfairly managed in this way. Hence, management of a farm dam to maintain its performance, structural integrity and safety are vital for the sustainability of farming business [START_REF] Pisaniello | Dual-Extreme Cumulative Impacts and Threats In Agricultural Catchments: The Need for Effective Integrated Policy[END_REF]. But, accounting for the structure and its stocks and flows is also important for the safety and sustainability of the downstream community and environment.

Unfortunately, many countries and regions do not have an integrated water accounting system for dams [START_REF] Pisaniello | Dual-Extreme Cumulative Impacts and Threats In Agricultural Catchments: The Need for Effective Integrated Policy[END_REF] that can effectively capture the linkages and interactions within or between macro and micro economic production and consumption, water resource depletion and socio-and hydro-ecosystem degradation [START_REF] Guan | A New and Integrated Hydro-Economic Accounting and Analytical Framework for Water Resources: A Case Study for North China[END_REF]. By bringing together engineers and accountants the research is finding that sustainability accounting provides a tool for identifying and making transparent the costs to business, the community and policy-makers associated with dam failure and inequitable water sharing.

Fig. 1. An under-designed spillway 1 . SH = Max. Spillway Height, SW = Max. Spillway Width 1 The spillway (located in South Australia) size is clearly too small for this 100 ML impoundment. The spillway is also badly maintained as the owner allows physical obstructions, including a walkway bridge and sandbags, to be present across the spillway restricting its potential capacity. Cost-effective spillway safety technology enables the existing dimensions of the spillway (i.e. Spillway Height, SH and Width, SW) to be reviewed for adequacy by

SW SH Accounting Issues

Lessons from the past indicate that key issue for accounting for sustainable farm dams is the institutionally fragmented nature of actors who are operating, managing, regulating and overseeing the accounting for sustainable dam management [START_REF] Tingey-Holyoak | Resilience Policy for Flood Risk Transferred from Private to Public Dams: Insurance and Accounting Issues[END_REF] (Figure 2). These actors are often pursuing individual management goals because of sub-optimal local decision making rather than global optimal decisions for flood risks to communities in any catchment [START_REF] De Bruijne | Systems That Should Have Failed: Critical Infrastructure Protection in an Institutionally Fragmented Environment[END_REF]. Changing climate conditions and forecasts of increases in extreme weather events mean that the narrow focus of actors will only increase [26]. However, before moves can be made to overcome institutionally divided approaches, a clear understanding of the accounting issues for sustainable farm dam management is required.

Micro Accounting Issues Engineering Accounting for Direct, Indirect and Hidden Costs

'non engineers' due to its simplicity. It can also be used in design mode to readily determine what spillway size is needed (i.e. by how much SH and/or SW must be increased) to ensure adequate flood safety for the dam whilst being able to accommodate both the farmer's minimum storage capacity requirements and the lowest cost earthworks. At the same time the technology is in line with modern engineering best practice [START_REF] Pisaniello | Appropriate Small Dam Management for Minimising Catchment-wide Safety Threats: International Benchmarked Guidelines and Demonstrative Cases Studies from Australia[END_REF].

The cost of sustainable farm dam management includes conventional direct and indirect costs such as equipment for maintaining a dam, or monitoring equipment to measure dam capacity. However there are also four types of costs which potentially remain hidden because neither engineering nor accounting systems separately identify them. Upfront costs are incurred prior to the operation of a dam and include costs related to the choice of site, site preparation, permits, engineering and installation. Regulatory costs of dam operations involve notification, reporting, monitoring and testing, modelling studies, remediation, planning, training, inspections, insurance, assurance or audit, pollution control, spill or failure response, taxes and fees. There are also voluntary costs of operations linked with community outreach and stakeholder engagement, monitoring and testing, training, assurance, reporting, insurance, recycling, habitat protection, landscaping, and financial support to nongovernment organisations. Back end costs relate to site survey, the decommissioning of dams, and post-closure care.

Contingent Liabilities

There are also non-certain contingent costs that can be associated with probabilistic calculations (expected value, variance, etc.). These contingent liabilities include the costs of remedying and compensating for dam failure and related fines and penalties for non-compliance, remediation for property damage or damage to natural resources, personal injury, legal expenses, relationships with downstream communities and relationships with regulators.

Macro Accounting Issues

Social and Environmental Costs

Image and relationship costs associated with dam management are tangible but the benefits that result from trying to affect the perceptions of different stakeholders such as downstream communities, non-government organisations and regulators are intangible. Reporting and assurance costs provide one example, community relations activities another, and costs of downstream protection activities such as developing an emergency action plan or tree planting a third. However, environmental costs are mostly ignored, with all but the most basic costs being brought to light because of the limited ability of accountants to undertake 'engineering accounting'.

State of the art in engineering accounting for sustainable water storage

Accounting for sustainable farm dam management can be possible, when complemented by the appropriate institutional response [START_REF] Tingey-Holyoak | Resilience Policy for Flood Risk Transferred from Private to Public Dams: Insurance and Accounting Issues[END_REF]. The technological engineering accounting tool developed by [START_REF] Pisaniello | Appropriate Small Dam Management for Minimising Catchment-wide Safety Threats: International Benchmarked Guidelines and Demonstrative Cases Studies from Australia[END_REF] based on best practice catchment analysis, calibration and modelling, flood hydrology and reservoir hydraulics, all in line with [START_REF]IEAust: Australian Rainfall and Runoff -A Guide to Flood Estimation, 1 & 2[END_REF] provides an example of a possible mechanism to create a sustainability account of farm dams in a region. The accounting tool allows for measurement of the hydraulic response of any size of reservoir and spillway(s) relative to the hydrological flood response of the selected rural catchment in an 'hydrologically homogenous' region for the full range of design storm events up to the Probable Maximum Precipitation (i.e. 1 in 10,000,000 years Annual Exceedence Probability (AEP)). This accounting tool has been developed in South Australia, Victoria and New South Wales [START_REF] Pisaniello | A Tool to Aid Emergency Managers and Communities in Appraising Private Dam Safety and Policy[END_REF] in order to promote consistency and uniform standards in the sustainability of farm dams and practical application of involves using a regionalised relationship based on simple hydrological/hydraulic variables, for predicting reservoir flood capabilityknown as Dam Crest Flood (DCF) (see [START_REF] Pisaniello | Appropriate Small Dam Management for Minimising Catchment-wide Safety Threats: International Benchmarked Guidelines and Demonstrative Cases Studies from Australia[END_REF]) and is cost-effective and simple to use. The tool would enable diverse actors to access reliable measures for monitoring and overseeing the sustainability of farm dams in a region.

Conclusion

This paper addresses the bringing together of a team of accountants and engineers to study the possibility of specialised engineering accounting for one of the world's largest surface water resources, farm dams. By addressing the research problem of how macro and micro sustainability solutions can be encouraged through engineering accounting, the paper draws awareness to the challenge for researchers and professionals to traverse and span multiple disciplines for sustainability solutions, especially when faced with ever increasing weather related disasters. However, what is also highlighted is the need for an urgent future research agenda that includes gathering evidence from key macro and micro stakeholders through government, community and professional body perception, attitude and behaviour surveys. Perhaps this is a timely opportunity to draw from the lessons of the past, such as those experienced by the accounting profession when faced with the challenge of fraud, who developed the specialised forensic accounting stream, or other professions coping with changes in the environment such as economists who created the ecological economics concentration. In addition, public and investor confidence in the amount of water traded, consumed, recovered and managed for environmental and other public benefit outcomes will be improved in conjunction with understanding of how water resources are sourced, managed, shared and used. Importantly, new opportunities are presented: for the marketing of transdisciplinary professional services, for professional development, for educators of professional services graduates, for water resource managers and engineers requiring the basis of financial accounting for effective water accounting, and for revisiting the mechanism critical to addressing complex problems, integrated multi-level, multi-purpose macro and micro systems at a time when economics itself has been slipping from the main professional interests contained in engineering and accounting.

Fig. 2 .

 2 Fig. 2. Fragmented nature of institutional actors involved in accounting for sustainable farm dams


Jaroslava Hyršlová
email: jaroslava.hyrslova@vsem.cz

Miroslav Hájek

Gabriela Rajdlová
email: g.rajdlova@seznam.cz

Benefits of Environmental Management Systems in the Czech Republic

Keywords: Environment, environmental performance, environmental management, environmental management systems

Environmental Management Systems (EMS) are important voluntary tools used by the business sphere and other organisations in the world, as well as in the Czech Republic, for the management of the impacts of their activities, products and services on the environment. The article presents EMS as a tool for the management of the environmental aspects and impacts of organisations, depicts the development of their implementation into the practice deployed by organisations around the world and in the Czech Republic in the last 15 years and highlights the systems' benefits for the society and for the organisations themselves.

Introduction

A company's responsible approach to environment requires many changes. These have to include not only specific rectifying measures, usually of technical and/or technological nature, but primarily the entire management system in the company. Wider proactive corporate attempts at the integration of environment protection and sustainable development aspects into management systems were one of the most important factors of the environmental politics in the early 1990s. EMS have been formed and gained wide support from the corporate sphere. The aim of this article is to present EMS as a tool for the management of environmental aspects and impacts, to show the development of the implementation of EMS over the last 15 years both globally and in the Czech Republic, and most importantly to highlight the benefits of the system for companies.

Figure 1 depicts development of the no. of certified organisations in the world and in Europe. As of the end of 2011, a total of 267,457 organisations held EMS certificates compliant with ISO 14 001; this is 19x more than at the end of 1999. The highest increase in the number of certified organisations was registered in 2009 (up 34,400, i.e. 18 % on the total number of certified organisations registered as of December 31, 2008). In Europe, the certificate was held by a total of 106,700 organisations as of the end of 2011 (in 50 countries). The highest increase in the number of certified organisations in Europe was registered in 2010 (13,889 organisations). Europe is thus the no. 2 continent in the number of certificate holders. In CR, the certificate was held by a total of 4,451 organisations as of the end of 2011. CR placed first among EU member states with comparable population. The highest increase in the no. of certified organisations was seen in 2010 (up 1,945, or 41 %). Massive growth was registered also in 2009 (the no. of certified organisations increased by 1,366, i.e. 41 %) and in 2005 (up 834 organisations, i.e. 165 %). Figure 2 depicts the development of the no. of certified organisations in the CR. There were totally 4,581 organisations of various sizes and activity fields registered with the EMAS on the territory of the EU as of June 1, 2013. Italy (1,652 registrations) has the highest number of organisations registered with the EMAS, followed by Germany (1,283 registrations) and Spain (1,286 registrations) [START_REF]EMAS Register[END_REF]. Figure 3 depicts development of the no. of registered organisations in the CR.

The previous text indicates that the number of certified and registered organisations has been growing significantly since 1999. The organisations clearly prefer to use systems built according to the internationally valid norm, ISO 14 001. The no. of certified organisations in the world is growing faster than in Europe. The Czech Republic is among the countries with a high number of certified organisations. The most recent extensive survey on the benefits of environmental management systems for the business sphere in the Czech Republic was carried out by the Czech Environmental Management Centre and the Czech Environmental Information Agency in 2005 1 . The survey used written questioning to find out primary information. Totally 1,265 organisations were polled, mostly companies that had EMS implemented at the time of the research. Filled questionnaires were returned by 224 companies (return rate of 17.7%); out of this total, 222 organizations had implemented EMS. The reviewed sample consisted primarily of large and medium companies2 with turnover exceeding CZK 100 mln p.a. Most strongly represented were organizations from the manufacturing industry (52 %) and construction industry (25 %). The reviewed companies had the system implemented predominantly acc. to ISO 14001 (of the total of 222 companies, 91 % only held certificates acc. to ISO 14001, 6 % held ISO 14001 certificates and simultaneously were registered with the EMAS program, while 3 % had the system implemented, but not certified or registered). The importance of management systems for respondents was proven by the fact that 97 % of the respondents had implemented also the ISO 9001 quality management system. Companies from both manufacturing industry and construction industry were registered in the EMAS program. The registered organizations ranged from large, medium and small enterprises to micro-companies.

The research resulted into the following basic findings [START_REF] Hyršlová | Udržitelný rozvoj a systémy environmentálního managementu v ČR[END_REF]:

 The representatives of 92 % of companies (from the total reviewed set) have confirmed that the organisation's management is dealing with environment protection issues. The share of respondents confirming that management is paying attention to the environmental performance regularly (the environmental performance is monitored and rated in regular intervals) grew with the companies' size. Employees were involved in the corporate environmental performance improvement process in all companies.  76 % of companies carried out in the year preceding the survey (2004) measures within EMS that led to significant reduction of the consequences of corporate activities, products and/or services for the environment. This means that the companies were improving their environmental performance. According to the respondents, the implemented measures brought benefits also in other areas. 16 % of the respondents have noted social benefits of these measures (primarily the benefit of improved working environment). Almost 14 % of respondents have confirmed the economic benefits of the implemented environment protection measures, 13 % of respondents perceived positive response from the public, business partners or public administration.

The representatives of companies of individual size categories (see Table 1) and individual sectors perceived the benefits of EMS differently. The research has confirmed that companies viewed EMS as a tool for improving their environmental performance; large and medium enterprises and companies from the manufacturing industry perceived also the system's economic benefits. Half of the respondents pointed to the system's benefits for safety and health protection at work and improvement of working environment. Smaller companies that implemented EMS have not perceived the aforementioned benefits so unambiguously. They tended to point towards the importance of EMS for the improvement of relations with the public, business partners and state authorities (this benefit was most frequently stated also by representatives of the construction industry) and its benefit for higher knowledge potential.

Another survey aimed to identify EMS' benefits for organisations was carried out in the Czech Republic in 2009. The survey used questionnaires and interviews.3Totally 35 organisations that were registered with the EMAS program at the time of the research were polled. At the time when the research was carried out, mainly large and medium enterprises were registered with the EMAS program (63 % of the companies fell into the category of large enterprises, 23 % into the category of medium enterprises); no micro-company was registered with EMAS. 63 % of the registered companies were generating annual turnovers of over CZK 1 bln at the time of research. The no. of registered organisations increased most significantly in 2005 and 2006; the Czech Republic has thus received the European EMAS award for high increase in the no. of registered organisations. The increase in the no. of registered organisations may be attributed primarily to the changes to the building act; registration with the EMAS program became one of the mandatory criteria for participation in tenders. Totally 31 out of 35 polled organisations participated in the survey (return rate of 88.6 %).

The research brought the following basic results [START_REF] Dobrý | Analýza významu a postavení EMAS v České republice a Evropské unii jako nástroje ochrany životního prostředí[END_REF]:

 28 respondents (90 %) were using an environmental management system that was simultaneously certified acc. to ISO 14001.  More than half of the respondents have stated continuing the implementation of management systems into practice, efforts to boost the company's competitiveness and improvement of environmental performance as the main reason for registering the system.  The systems' benefits, as perceived by organisations participating in the research, are stated in Table 2. More than half of the respondents viewed the system's contribution to the improvement of the organisation's environmental performance and improvement of image as the main benefits. According to the opinion of one third of respondents, the system contributes towards compliance with legislative norms on environment protection and generally improves the quality of the organisation's management system.  8 respondents (26 %) described the system as an important tool for environment protection; 17 respondents (55 %) regarded the system as a formal instrument that brought order into the organisation. 6 respondents (19 %) have stated that EMAS failed to meet their expectations in all sectors that motivated them to implement the system. Two respondents have confirmed that their organisation does not plan to maintain EMAS for this reason.

Following up on the research carried out in 2009, the corresponding survey was held also in 2013. At the time of the research, 24 organisations were registered in the EMAS program at the time of research. Large companies dominated among registered organisations (12 organisations, i.e. 50 %), followed by medium companies (9 organisations, i.e. 37.5 %); no micro-company has registered with the EMAS program yet.

Two municipal authorities and one regional authority have registered the system. All registered organisations (except for municipalities and the regional authority) generated turnover of over CZK 1 bln last year. Half of the registered organisations are doing business in construction industry. All organisations were asked to take part in a survey based on questionnaire enquiries. Filled questionnaires were returned by 21 organisations (return rate of 87.5 %). The survey resulted into the following findings:

 13 respondents (62 %) have confirmed that the company's environmental performance influences the success of their business also under current conditions and in the current business environment. 4 respondents (19 %) have stated that the environmental performance is not unambiguously directly linked to the success of their business.  All organisations participating in the research (with the exception of the regional authority) have the environmental management system certified also acc. to the ISO 14 001 norm. The evaluated companies have first implemented the system in compliance with the requirements of the ISO 14 001 norm and then gained the EMAS registration (the evaluated companies gained the first certificates already in 1998, the highest no. of certificates was awarded in 2005; the companies gained first registrations in 2004, the highest increase in the no. of registered companies was reported in 2005 and 2006).  The respondents have confirmed the following main reasons for registering with the EMAS program: efforts at raising (or maintaining) the company's competitiveness (52 % of respondents) and improvement of image and raising of the organisation's credibility (43 % of respondents).  The research focused primarily on the systems' main benefits. The overall results are summarized in Table 3. The respondents have stated the improvement of their corporate environmental performance (76 %) as the main benefit of the system. According to the respondents' opinion, the system also contributes to the compliance with legislative norms on environment protection and the company's competitiveness. 3 respondents have described the system as a solely formal matter; they think that the system has no direct link to the company's environmental performance.

 8 respondents (38 %) view EMS as an important tool for environment protection; 9 respondents (43 %) perceive the system as a formal instrument contributing to order in the organisation. 12 respondents (57 %) think that the systems' benefits exceeds the implementation and maintenance costs. All respondents have confirmed that they plan to continue maintaining and recertifying the systems acc. to ISO 14 001. 3 respondents are analysing whether they will register the system with EMAS again. The main reason for not registering the system with the EMAS program for them is the high registration costs.

Conclusions

The benefits of EMS may generally be perceived on environmental, economic, social and organisational level (this classification of benefits is stated e.g. in [START_REF] Kreuz | Firma a životní prostředí[END_REF]).

In early 21st century the companies doing business in the territory of the Czech Republic that had implemented the environmental management system perceived the system as an instrument for the management of the environmental impacts of corporate activities, products and services. Some of the companies (predominantly large and medium enterprises and firms from the manufacturing industry) were also aware of the systems' economic benefits. Part of the companies from the manufacturing industry pointed also to the systems' benefits for safety and health protection at work and improvement of the working environment. The companies clearly prefer to implement the systems in line with the requirements of ISO 14 001 and want to maintain the implemented and certified systems in the long run.

From mid-1990s onwards, some companies, primarily large and medium enterprises, began to register their environmental management systems also with the EMAS program. Registration with the program was a logical extension for the system that complies with the requirements of the ISO 14001 norm. The registration process was joined primarily by large companies from the construction industry, as registration with the EMAS program was an important step towards remaining competitive in public tenders.

The reasons for registration with the EMAS program in the monitored group changed over the monitored period (2009-2013). In 2009, the companies stated continuing with the implementation of management systems and efforts at raising (or maintaining) competitiveness as the main reason. The foreseen benefits for the com-pany's environmental performance (environmental benefits) dominated in the overall listing of reasons. In 2013, the companies accent primarily the economic reasons for registration with the EMAS programefforts at maintaining or boosting competitiveness.

In 2009, the monitored group of companies perceived the improvement of the organisation's environmental performance and image as the main benefits of registration with the EMAS program. Environmental benefits dominated the overall list of benefits for companies; the organisations were also aware of the impact of the registration on their higher credibility. The survey held in 2013 confirmed the systems' environmental benefits, i.e. their importance for the management and improvement of the environmental performance and compliance with legislative norms on environment protection. Companies continue to perceive the systems' economic benefits, i.e. their contribution towards the maintenance and/or boosting of competitiveness. To a lesser extent, the enterprises note also social benefits (creating environmental awareness in employees) and organisational benefits (overview of operating norms and documentations).

The total no. of organisations registering with the EMAS program has dropped in the monitored period (2009)(2010)(2011)(2012)(2013). Future will show whether new organisations will be interested in entering the registration process and whether existing organisations will be interested in renewing their registrations.

To achieve all benefits of EMS, it is necessary to ensure that EMS is not just a formal tool; environmental aspects have to be implemented into the entire corporate management system and reported to stakeholders (see e.g. [START_REF] Hodinka | Current Trends of Corporate Performance Reporting Tools and Methodology Design of Multifactor Measurement of Company Overall Performance[END_REF]). The goal is to secure the achievement of corporate goals for economic performance, environmental performance as well as social aspects of doing business.

Fig. 1 .

 1 Fig. 1. Development of the no. of certified organisations in the world and in Europe in 1999-2011 (Source: [1])

Fig. 2 .

 2 Fig. 2. Development of the no. of certified organisations in the Czech Republic in 1999 -2011 (Source: [1])

Fig. 3 .

 3 Fig. 3. Development of the no. of registered organisations in the Czech Republic in 2000 -2012 (Source: [3])

Table 1 .

 1 EMS' benefits (acc. to company size) (Source:[START_REF] Hyršlová | Udržitelný rozvoj a systémy environmentálního managementu v ČR[END_REF])

		Relative rate (% of respondents from the total no. of respondents in the
	Type of benefit	given category who have confirmed the benefit)
				Small	Medium	Large
		Reviewed set (n=222) Micro-firms	firms	firms	firms
	Improved environmental
	performance	74	45	62	72	88
	Economic benefits	59	27	55	58	68
	Improved relations	54	73	55	49	52
	Benefits in social area	51	55	51	57	45
	Increased knowledge	41	73	36	40	38
	Provision of information	27	55	26	30	19

Table 2 .

 2 Systems' benefits (Source:[START_REF] Dobrý | Analýza významu a postavení EMAS v České republice a Evropské unii jako nástroje ochrany životního prostředí[END_REF]

		Reviewed set
	Systems' benefits	(n=31 organisations)
		Absolute rate	Relative rate
	Improvement of environmental performance (reduction of negative impacts)	20	64 %
	Improved image of organisation	17	55 %
	Compliance with legislative norms on environ-ment protection	10	32 %
	Management system improvement (links to ISO 9000, ISO 14001)	9	29 %
	Increased competitiveness	3	10 %
	Improved supplier-customer relations	3	10 %
	Reduced costs of raw materials and energies	3	10 %
	Better negotiation with banks and insurers	2	6 %

Table 3 .

 3 Systems' benefits

		Reviewed set
	Systems' benefits	(n=21 organisations)
		Absolute rate	Relative rate
	Improvement of environ. performance	16	76 %
	Compliance with legislative norms	9	43 %
	Increased competitiveness	8	38 %
	Improved image of organisation	5	24 %
	Better preparedness for accidents	5	24 %
	Creating environmental awareness in employ-ees	5	24 %
	Overview of operating documentation	4	19 %
	Improved communication	4	19 %
	Reduced costs of raw materials and energies	3	14 %

The survey was carried out within the solution of research and development project no. VaV -1C/4/13/04 (Application of Environmental Accounting on Macroeconomic and Microeconomic Levels). The project was financed by the Ministry of Environment. The co-author (J. Hyršlová) was the project's co-researcher.

[START_REF]EMAS Register[END_REF] Classification of companies: micro-company 0 -9 employees; small company 10 -49 employees; medium company 50 -249 employees; large company 249+ employees.

The survey was carried out by the Institute of Chemical Technology, Prague. The article's authors use collected data and evaluates them in the context of this article's goal.