Optimising Sustainability Reporting: Synergy Between EMAS and ESRS

EFRAG presented a document in January 2025 explaining how EMAS-registered companies can use existing environmental data to comply with new ESRS requirements. This alignment simplifies sustainability reporting, reducing redundancy while helping businesses meet stricter environmental standards and align with broader EU sustainability goals.

In January 2025, the European Commission and EFRAG have significantly simplified the reporting process for companies in the sustainability sector by enabling synergy between the voluntary Eco-Management and Audit Scheme (EMAS) and the mandatory European Sustainability Reporting Standards (ESRS). A new document published by the EFRAG Secretariat, titled "Understanding the Synergy Between ESRS (European Sustainability Reporting Standards) and EMAS (EU Eco-Management and Audit Scheme)", reveals how data already collected under EMAS can support the fulfilment of ESRS requirements, thus easing the transition to the new standards.

Key Points from the Document:

  • Leveraging Existing Data: Many ESRS requirements for environmental disclosure can be met using data already collected within EMAS, reducing duplication of effort;
  • Advantages for EMAS-registered Organisations: Over 4,100 organisations using EMAS to enhance environmental performance can align their Environmental Statements with ESRS requirements, streamlining compliance and reporting processes;
  • Enhancing Reporting Efficiency: By relying on established EMAS mechanisms, organisations can simplify their transition to ESRS, ensuring both time and cost efficiency;
  • Aligning with Long-Term Goals: EMAS provides a structured system for tracking environmental progress, ensuring data reliability and supporting broader sustainability objectives in line with ESRS.

Specific Provisions from the Document

The document highlights key synergies between EMAS and ESRS, particularly the alignment of Environmental Performance Indicators (EPIs) with ESRS disclosures on climate change mitigation, energy consumption, and carbon emissions. This alignment eliminates redundant data collection and leverages EMAS-verified data for streamlined compliance.

EMAS also complements ESRS by fostering sustainable practices across supply chains and supporting broader environmental strategies. The EMAS framework enables organisations to monitor and mitigate environmental risks, addressing ESRS requirements for structured reporting on risks and opportunities with a focus on both immediate and long-term impacts.

Business Benefits

Organisations already using EMAS benefit significantly, as much of the data required for ESRS reporting is already available through their Environmental Statements. This reduces duplication of efforts and simplifies compliance with the new standards.

With three decades of experience in transparency and environmental reporting, EMAS offers a proven system for adapting to regulatory changes. Aligning EMAS with ESRS boosts stakeholder confidence, demonstrating a commitment to sustainability while meeting investor expectations for transparent and reliable data.

Conclusion

The integration of EMAS with ESRS not only simplifies the reporting process but also strengthens the framework for achieving sustainability goals. By leveraging existing data and systems, organisations can align with ESRS, contributing to broader EU environmental strategies like the European Green Deal. This synergy enhances efficiency, reduces reporting burdens, and increases the credibility of environmental data, benefiting both companies and their stakeholders.