12. ENVIRONMENTAL MONITORING AND AUDIT In accordance with Section 3.4.11 of the EIA Study Brief for this project, this EIA Study identified whether there is a need for EM&A and/or environmental management system (EMS) activities for different environmental aspects during the construction and operation phases of this project. Besides, a project implementation schedule containing all the EIA study recommendations and mitigation measures with reference to the implementation program is prepared as part of this EIA Study and is included in Appendix 12A of this report. The detailed EM&A requirements and/or EMS requirements are prepared in accordance with the requirements stipulated in Annex 21 of the TM on EIA Process. Together with the implementation schedule, all the materials are included in a separate EM&A Manual prepared as part of this EIA Study.