Streamlining sustainability reporting: Mapping the voluntary EMAS against the ESRS
Detalles
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.
Recursos relacionados
Sustainable and Responsible Investment in central banks’ portfolio management – practices and recommendations
The report "Sustainable and Responsible Investment in central banks' portfolio management - practices and recommendations" presents 10 recommendations for central…
Where is corporate reporting heading?
El documento recoge las principales tendencias en la comunicación ambiental, social y de gobernanza y su conexión con la información…
How institutional investors can deliver meaningful impact via equities and bonds
Impact investing has risen to the top of the agenda as an effective way to earn financial returns while addressing…