ISO 14001:2004 specifies requirements for what kind of system?

ISO 14001:2004 specifies requirements for an Environmental Management System (EMS). This standard provides a framework that organizations can follow to establish an effective EMS, helping them to improve their environmental performance while complying with regulatory requirements. The key focus of ISO 14001 is on identifying and managing environmental impacts, promoting sustainability, and continually improving environmental practices within an organization.

The standard emphasizes the importance of understanding the environmental aspects and impacts associated with an organization's operations, as well as setting objectives and targets that reflect a commitment to environmental management. It supports organizations in implementing processes for monitoring, reviewing, and improving their environmental performance, thereby fostering a proactive approach to managing environmental responsibilities.

In contrast, the other choices focus on areas outside of environmental management—safety management, quality management, and financial management systems each address their specific domains, but do not encompass the environmental aspects addressed by ISO 14001:2004. Thus, the correct answer identifies the specific type of management system that aligns with the standard's intended purpose.