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EMAS was originally introduced in 1993 and revised in 2001 (EMAS II). Since 11 January 2010, the new EMAS Regulation (EMAS III) has been in effect.

The Current EMAS Regulation

The version of the European EMAS Regulation (EMAS-Regulation) was published in the Official Journal of the European Union in December 2009. The EMAS Regulation came into effect on 11 January 2010. Most recently, an amendment was made to align the EMAS Regulation with the requirements of the new ISO 14001 standard from September 2015.

The new ISO requirements have been integrated into the annexes of the EMAS Regulation. The new Annexes I to III of the EMAS Regulation came into force on 17 September 2017. Further information on the revised ISO 14001 and the integration of the new elements into the EMAS Regulation can also be found in the factsheet of the EU EMAS Helpdesk.

Annex IV of the EMAS Regulation

The revised Annex IV of the EMAS Regulation concerning environmental reporting in the environmental statement was published in the Official Journal of the European Union on 19 December 2018 and has been in force since 9 January 2019. A transition period of one year applies for its implementation.

On 9 January 2019, the new version of Annex IV “Environmental Reporting” of the EMAS Regulation (EC) 1221/2009 came into force through Regulation (EU) 2018/2026, which sets out the requirements for the environmental statement. However, until 8 January 2020, environmental statements could still be validated and published in accordance with the previous requirements of Annex IV, in agreement with the environmental verifier and the competent authority.

With the current changes, EMAS organisations have more flexibility in presenting their environmental performance. Regarding the creation of core indicators, EMAS organisations can choose reference units freely under certain conditions, allowing a more accurate representation of their environmental performance. The indicator “biodiversity” has been further developed.

Reporting on significant indirect environmental aspects and impacts must now be strengthened. References to environmental legal obligations have been clarified. It is also possible to integrate the environmental statement into other reports published by the organisation (for example: sustainability report). In such cases, it must be clearly indicated which information belongs to the environmental statement. Additionally, an explanation of the EMAS validation procedure must be included.

The German Version of Annex IV of the EMAS Regulation Has Been Corrected

In particular, point g) has been amended: Previously: “g) Reference to the main legal provisions that the organisation must take into account to ensure compliance with environmental legal obligations, and a confirmation of compliance with the legal requirements;” Now: “g) Reference to the main legal provisions that the organisation must take into account to ensure compliance with environmental legal obligations, and a statement on compliance with the legal requirements;”

Annex IV 

Annex IV, Correction (in German only)

National Law

The implementation of the EMAS Regulation in Austria is carried out through the Environmental Management Act (UMG), BGBl. I number 96/2001 as amended by BGBl. I number 98/2013. This act originates from 2001 and was amended in 2004 and most recently in 2013. The law regulates, on the one hand, the activities of environmental verifiers and the requirements for accreditation as an environmental verifier. On the other hand, it establishes provisions for the registration of organisations and defines the prerequisites for registration.

The accreditation of environmental verifiers is governed by a separate regulation, as are the fees for accreditation and for the registration of organisations in the Austrian EMAS register. The most recent amendment to the UMG came into effect the day after its publication, on 19 June 2013.

EU Provisions

In addition to the EMAS Regulation, other EU provisions (legal texts, guidelines, et cetera) are also relevant. The EU Energy Efficiency Directive is currently being transposed into Austrian law, with a national draft law currently under review. For the implementation of EMAS outside the European Union, the “EMAS Global Guide” has been adopted.

European Union Publishes a New EMAS User Manual

On 3 November 2023, the European Union (EU) published a revised EMAS User Manual (EUR-Lex). This update was necessary to reflect regulatory changes in the EMAS Regulation (EMAS-VO) over recent years. The last update had taken place in 2017.

Changes in Sampling Audits

The guidelines for the sampling method for auditing organisations with multiple sites (multisite procedure) have been revised. Cross-sector criteria now apply to the use of multisite audits. Key points are:

  • Sites within a sampling group must be comparable, meaning:

    • Locations are within the same Member State and under the direct control, authority, and supervision of the EMAS-registered organisation

    • Same type of activities, same procedures

    • Same legal status, comparable legal requirements

    • Comparable environmental aspects and impacts, similar significance of environmental impacts, and comparable environmental management and control procedures

  • Groups of similar sites are covered by the environmental management system and reporting

  • The environmental management system is centrally managed; included sites do not operate independently and are controllable through the central system

EMAS in the Context of Sustainability Management and Reporting

The new User Manual also provides important guidance regarding the Corporate Sustainability Reporting Directive (CSRD). Affected companies can find practical tips for compiling environmental information required under the new sustainability reporting standards. The manual explains how EMAS can serve as a framework for establishing and implementing due diligence processes in a systematic way.

New Structure and Improved User-Friendliness

The German Environmental Verifiers Committee had long requested a more user-friendly EMAS User Manual to ultimately increase the number of EMAS registrations. The redesigned manual now follows the eight steps of the German guideline and features a well-structured table of contents for targeted and time-efficient navigation. Practical examples and diagrams illustrating individual process steps provide significant support for users. The new User Manual offers users considerably more practical knowledge than the previous version.

EMAS User Manual

EMAS Global Guide

Guideline for the Registration of Organisations from Third Countries (PDF, 19 KB)

Richtlinie für die Registrierung von Organisationen aus Drittländern (PDF, 14 KB) (in German only)

Compliance with the Requirements of EN ISO 50001 through EMAS (PDF, 564 KB) (in German only)

Energy Efficiency Directive (2012/27/EU) of 25 October 2012

Commission Decision on an Accreditation Guide 2016

Reference Documents

The reference documents for specific sectors (“Sectoral Reference Documents”) published by the European Commission under Article 46 of the EMAS Regulation provide detailed information on good and best environmental practices within each sector. They also include relevant indicators for environmental performance and benchmark values.

EMAS organisations in the relevant sectors are expected to take these reference documents into account during the environmental review and when preparing the environmental statement. All the sectoral reference documents listed below are also available in various languages on the European Union’s Legal Information System.

Information in English on the sectoral reference documents can also be found on the European Commission (EC) website.