D
Several big F500 companies have developed one corporate policy statement which applies to all of their sites. I have never run across an auditor who has a problem with it, because the policy was developed, agreed to and endourced by the company's board of directors and is accountable to the CEO. The different plants all have to work to mold their 14001 programs around the policy, but as general as most are, it doesn't create much of an issue.