Sure.
The system is the cat.
The apparatus is what measures whether the radioactive material has decayed or not.
The environment is the rest of the universe, entangled to the apparatus.
For more info on the observable, I can refer you to chapter 8 of 'Quantum Mechanics and Experience' by David Albert.
Before it is brought up, the 'classical probabilities' you get from decoherence don't refer to states that actually exist (pg 209 of 'Quantum Enigma' by Bruce Rosenblum and Fred Kuttner). For example, if I have a coin that has, existing, heads and tails, then I have 50% chance of getting heads if I flip the coin -- if I get heads I know it existed on the coin before I flipped it etc. Quantum mechanically, I'd still have 50% probability of getting heads, but if that coin has undergone decoherence there is no heads (or tails for that matter) actually on the coin until measured.