This was mainly because Singapore and Ireland, if I recall appropriately, got so many alternative/conflicting "interpretations". L’EMAS s’applique uniquement aux organismes opérant au sein de l’Union européenne, tandis qu’ISO 14001 s’applique partout dans le monde. Money statements should not be older than two many years from your certification year. And https://www.nathanisoconsulting.com/iso-44001-certification-consultant.htm