The main points from this module are as follows:

Top management must assume a leadership role and demonstrate commitment to the EMS.
The leadership of an organization must develop, apply and maintain the environmental policy. 
The leadership ensures that authority and responsibility for the Environmental Management System (EMS) is allocated, and communicated to the relevant levels in the organization.  
The internal issues of the organization, constitute the internal context. Internal issues are actions, products and services that may affect the organization’s environmental performance.
External factors are issues that are outside the organization's control, but that influence the organization’s business and operations. 
Entities concerned with an organization’s environmental performance include: community, neighbors, contractual partners and shareholders; these qualify as 'interested parties' in the EMS.  
Top management must identify the boundaries and applicability of the EMS to develop its scope.
 
When planning for the EMS, management must consider the issues and requirements highlighted in the business context analysis, and from interested parties.
As part of the scope of the EMS, the organization shall determine potential emergency situations, including those that can have an environmental impact.
The organization shall determine those aspects that have, or can have, a significant environmental impact.