Which of the following best describes the primary purpose of the 'Context of the Organization' clause in ISO 14001:2015?
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A
To inventory all chemicals used on-site and their potential hazards.
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B
To establish a baseline for the organization's environmental performance by understanding internal and external issues relevant to its purpose.
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C
To assign specific environmental responsibilities to top management.
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D
To create a documented procedure for responding to environmental emergencies.