ABC is a large lubricant oils manufacturer located in country

A. Due to tax exemption and other economic issues, they decided to move the whole plant to a neighbouring country B. They moved every single piece of the plant (equipment, systems); the new plant has the same layout, the same dimensions, the same suppliers of raw materials and the same customers. Even more, most personnel accepted to move to country B. They operate a third-party certified EMS; the certificate was transferred to the new plant after a half- day audit from the certification body. You are auditing ABC's EMS in the new location, representing ABC's largest customer. When interviewing the Environmental Manager (EM), you ask: You: Can I see the plan you developed to keep under control the impact of the EMS due to the change of site? EM: We listed all elements and processes of the EMS that might need to be changed and selected those that we considered needed a careful review and probably a revision. Below you will find that list; select six that you consider will need to be revised.

A. Legal requirements

B. Requirements ABC chooses to comply with

C. Environmental conditions

D. Personnel competence

E. External issues related to the context of the organisation

F. Maintenance of infrastructure

G. ABC's Environmental policy

H. Significant environmental aspects

I. Roles and their responsibilities

J. Emergencies from external conditions

K. Process for assessing risks