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
Off to a good start: first application of ESRS by large issuers
The European Securities and Markets Authority (ESMA), the EU's financial markets regulator and supervisor, has published a Public Statement on…
Educational session on draft ESRS 1 General requirements
Sesión educacional conducida por Chiara Del Prete, presidenta del TEG de RS del EFRAG, sobre los requisitos generales recogidos de las…