What does EMS "Do" include?

The correct choice reflects a core component of an Environmental Management System (EMS). "Implementing, including training and operational controls" encompasses the key activities involved in putting the EMS into practice. This includes activities such as developing procedures, systems, and controls necessary to carry out the objectives and policies established within the EMS framework.

Effective implementation is critical because it ensures that the environmental policies translate into actionable plans. Training is essential to equip employees and stakeholders with the knowledge and skills needed to comply with environmental requirements and promote sustainable practices. Operational controls are the specific measures and protocols that ensure activities meet the organization's environmental goals and comply with regulations, thereby contributing to improved environmental performance.

The other options, while relevant to the management of an EMS, do not encapsulate the primary function of an EMS. Reviewing internal policies is typically more about ensuring they are up-to-date and aligned with requirements rather than acting as a proactive implementation measure. Setting annual goals may form part of the planning phase but does not represent the execution aspect of an EMS. Conducting audits is an important part of evaluating effectiveness and compliance, but it is part of monitoring and reviewing rather than the implementation process itself. Therefore, the highlighted choice distinctly captures the essence of what an EMS "does" through its practical