Streamlining sustainability reporting: Mapping the voluntary Eco- Environmental Management and Audit Scheme (EMAS) against the European Sustainability Reporting Standards

The European Union is taking significant steps in promoting sustainable business practices and enhancing transparency in environmental reporting, but also to support streamlining such requirements, when possible.

As part of this work, the European Commission and EFRAG have collaborated closely to clarify the synergies between the voluntary Eco-Management and Audit Scheme (EMAS) and the new European Sustainability Reporting Standards (ESRS) mandatory for large companies and make it easier for businesses to report on their environmental policies. 

A paper published today by EFRAG Secretariat “Understanding the synergies between EMAS (the EU Eco-Mangement and Audit Scheme) and the Corporate Sustainability Reporting (CSRD)” shows that many of the environmental disclosure requirements of the ESRS can be built on data already available within the EMAS framework. 

EMAS-registered companies are set to benefit substantially from these recognised synergies, as the existing environmental statements prepared under EMAS can now be used to comply with parts of the ESRS requirements. In practice, this means that for the more than 4,100 organizations already using EMAS to improve their environmental performance, it will be possible to incorporate by reference the data already produced in their Environmental Statement, following the provisions of ESRS 1 paragraph 121. This development is particularly beneficial for the EMAS-registered companies subject to the new European Sustainability Reporting Standards (ESRS) that came into effect in 2024, with first reports from companies due in 2025. 

In addition, the analysis clarifies that the management system put in place in accordance with EMAS can meaningfully complement and support environmental reporting under the ESRS by providing useful and reliable data and a framework to monitor progress in meeting environmental targets. The management system can be a useful tool for companies falling under the ESRS scope, enabling them to produce reliable and consistent information over several reporting cycles. 

Companies also benefit from 30 years of experience with producing transparent environmental data and reporting with EMAS, even before the mandatory requirements were in force, which should facilitate the implementation of the new requirements. 

In a nutshell, the current mapping document establishing correspondence between EMAS Regulation and ESRS disclosure requirements can be a useful tool to streamline the process, avoiding duplication of efforts when it comes to sustainability reporting. The exercise also demonstrates that EMAS can be a very useful tool for companies to integrate the different sustainability requirements stemming from the Green Deal into their corporate processes. 

Patrick de Cambourg, EFRAG SRB Chair, stated:

"The release of the correspondence mapping between the ESRS and the European Commission marks a significant step in advancing environmental transparency in corporate reporting. The high level of commonality achieved between the ESRS and EMAS underscores our shared commitment to providing practical support to preparers and stakeholders on how to leverage their environmental management system in accordance with EMAS to report on ESRS. As Chair of the EFRAG SRB, I am pleased to see the culmination of our collaborative efforts with the European Commission in maximising consistency and providing clarity for market participants.”

Pedro Faria, EFRAG Environmental Lead said: 

"We are happy to be able to jointly issue this educational material with the European Commission after a year of close collaboration aimed at supporting preparers through practical guidance. The publication reflects our commitment to avoid duplicative reporting and support stakeholders in their implementation challenges. Good environmental disclosure is built on good environmental management systems, and EMAS has provided the standard for that for 30 years. In addition, showing how the Environmental statement under EMAS can be used to support ESRS reporting demonstrates how sustainability reporting can be streamlined.”

Related links: 

• EFRAG paper on “Understanding the synergies between EMAS (the EU Eco-Mangement and Audit Scheme) and the Corporate Sustainability Reporting (CSRD)”
• More about Corporate Sustainability Reporting