Streamlining sustainability reporting: Mapping the voluntary EMAS against the ESRS


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Business and biodiversity basics Identifying and measuring impacts and dependencies Integrating biodiversity into a business context Sustainable investment

The European Commission and EFRAG have collaborated to identify synergies between the EMAS (Eco-Management and Audit) System and the new European Sustainability Reporting Standards (ESRS).

The report shows that many of the ESRS environmental disclosures can be based on data already available under EMAS. The more than 4,100 companies registered with EMAS will be able to use their Environmental Statement to comply with parts of the ESRS requirements, making the reporting process easier.

The analysis also highlights that the EMAS system complements reporting under the ESRS by providing reliable data and a framework for monitoring progress in meeting environmental targets.

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