The document discusses ISO 14000 standards for environmental management systems. ISO 14001 provides requirements for an EMS, while ISO 14004 provides general EMS guidelines. An ISO 14001-based EMS helps organizations identify and control environmental impacts, improve performance, and set objectives. It establishes a common framework but does not specify performance levels, allowing flexibility for organizations of all sizes and maturity levels. The EMS standards provide guidelines for implementation and require evidence for auditing and conforming to requirements.