The requirements for companies to prepare sustainability reports in accordance with the Corporate Sustainability Reporting Directive (CSRD) are very extensive. Those who do not act in time risk high costs and missed opportunities. At the same time, the Eco-Management and Audit Scheme (EMAS) provides a proven basis for environmental management and reporting. What many do not know: The synergies between EMAS and the European Sustainability Reporting Standards (ESRS) can help companies to meet CSRD requirements efficiently and cost-effectively.
In this article, we show how you can use your existing EMAS structure to easily comply with the new reporting standards, saving time and resources while strengthening the credibility of your reports.
EMAS meets ESRS: a strong duo
The ESRS and the Eco-Management and Audit Scheme (EMAS) may appear different at first glance, but both share common goals: Transparency and the improvement of companies’ environmental performance. The combination of both frameworks offers companies an excellent opportunity to approach sustainability reporting efficiently and holistically.
Similarities between EMAS and ESRS
EMAS and the CSRD, which the ESRS prescribes as a reporting standard, require companies to report regularly. Both frameworks require this:
- Annual reports: Companies must document their progress in a structured and transparent report.
- Stakeholder engagement: Both EMAS and ESRS value stakeholder involvement, whether through open dialog or by taking their interests into account in the strategic direction.
- Materiality analysis: Both systems require the identification and assessment of significant environmental aspects as well as direct and indirect impacts. In addition to the impact perspective, the CSRD also considers the financial perspective in what is known as double materiality.
- Audit by third parties: Both systems require an independent audit. EMAS auditors fulfill the CSRD requirements for a limited audit.
Why EMAS is a strong partner for ESRS
- Focus on environmental management: EMAS focuses exclusively on the environment and thus provides a solid foundation for the environmental disclosures of the ESRS (E1-E5).
- Existing data and processes: Companies that are already EMAS-certified have verified data and established processes that can be directly integrated into ESRS reporting.
- Facilitation through synergies: EMAS organizations can use many of their existing disclosures, such as environmental policy, objectives and performance indicators, to meet the ESRS requirements.
Additional added value through EMAS
EMAS goes beyond mere reporting and offers a continuous improvement approach through the integrated environmental management system. This dynamic can be ideally combined with the strategic objectives of the ESRS, for example in the definition of measures and targets in the areas of climate protection, resource use and biodiversity.
To summarize: EMAS and ESRS complement each other perfectly. Companies that have already implemented EMAS can meet the requirements of the CSRD more easily and cost-effectively – a strong duo for a sustainable future.
Mapping: How EMAS supports ESRS reporting
The requirements for CSRD reporting are extensive and can be challenging for companies. However, EMAS provides a valuable basis for meeting many of the ESRS requirements – particularly in the areas of environmental management and reporting.
How EMAS complements the CSRD reports
EMAS and ESRS have numerous overlaps that can make it easier for companies to comply with the CSRD. The most important supporting aspects include:
- Environmental policies and targets The EMAS environmental policy and the reporting on objectives and measures can be used directly for the disclosures in accordance with ESRS E1 to E5.
- KPIsEMAS requires key performance indicators in areas such as energy consumption, emissions and resources. This data covers many of the indicators required in the ESRS and has already been validated.
- Materiality analysis The EMAS requirements for assessing direct and indirect environmental impacts largely correspond to the ESRS impact materiality analysis.

In addition to a mapping of the ESRS to EMAS, there is also a mapping of the CSRD requirements to the various ISO certifications. We also offer a clear presentation of other (free) CSRD aids such as the data point mapping tool.
Gaps and additions to EMAS & CSRD
Despite the numerous synergies, compliance with the ESRS standards requires additional information in some cases:
- Granularity of data: ESRS requires more detailed information, for example on Scope 3 emissions, financial impacts and biodiversity strategies.
- Extended scope: EMAS focuses exclusively on environmental aspects, while the ESRS also cover social and governance issues. These aspects of the ESG spectrum must also be taken into account.
Integration of the EMAS environmental statement into the ESRS
An EMAS environmental statement can be integrated into the CSRD report in three ways:
- ESRS first, then EMAS: You first create an ESRS-compliant sustainability statement, which is then used as the basis or draft for the EMAS environmental statement.
- Extended EMAS declaration: You create an EMAS environmental declaration that is supplemented with additional information from the ESRS (e.g. on climate and resource use). This extended EMAS declaration can then be integrated into the ESRS sustainability declaration by reference.
- A combined statement: You create a single ESRS-compliant statement that contains all relevant EMAS information. In this case, no separate EMAS environmental statement is published, but both requirements are combined in one report.
Practical advantages of mapping
- Time and resource savings: Companies can use their existing EMAS data and processes to significantly reduce the effort required for ESRS reporting.
- Integrated reporting: By combining the EMAS environmental statement with the ESRS requirements, duplication of work can be avoided.
- High credibility: The audited EMAS data provides a solid basis for the traceability and quality of the reports.
EMAS is therefore a decisive lever, provided you already meet this standard, for meeting the complex requirements of the ESRS efficiently and cost-effectively. Companies that already use EMAS have a clear advantage in implementing the CSRD requirements.
A detailed mapping of the EMAS requirements to the ESRS can be found in the document “Understanding the synergies between ESRS and EMAS” of EFRAG from Appendix I (p. 21).
Conclusion
The combination of EMAS and ESRS offers companies a unique opportunity to meet the requirements of the CSRD efficiently and cost-effectively. EMAS not only provides a proven basis for environmental management, but also provides validated data and established processes that can be directly incorporated into ESRS reporting.
Companies that have already implemented EMAS are well prepared for the CSRD and can use these regulatory changes as an opportunity to strengthen their sustainability strategy. For organizations that are not yet EMAS-registered, it is worth checking whether the introduction of this system represents a long-term investment in efficiency, credibility and compliance. However, the extra effort involved should also be considered and weighed up against the benefits.