Legislation and regulation
Carolina Skarupa
Product Carbon Footprint Analyst
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EMAS (Eco-Management and Audit Scheme) is the European Union's voluntary environmental management and audit scheme. It recognises organisations that put in place a rigorous environmental management system, comply with environmental legislation and publish an independently verified environmental statement. Together with ISO 14001, it is one of the reference tools for managing and demonstrating a company's environmental performance.
EMAS is governed by Regulation (EC) No 1221/2009, of 25 November 2009 and in force since January 2010, known as EMAS III. It has since been updated by Regulation (EU) 2017/1505 (which revised Annexes I, II and III to align them with ISO 14001:2015) and Regulation (EU) 2018/2026 (which updated Annex IV on the environmental statement). It is voluntary and applies to organisations of any sector and size, public or private.
2026 update. ISO 14001:2026 was published in April 2026, replacing ISO 14001:2015. Certificates issued under the 2015 edition have a three-year transition period and must migrate before May 2029. Since the EMAS annexes were aligned with the 2015 edition, a regulatory update reflecting the new edition can be expected: follow the competent authority's communications before planning the transition.
EMAS builds on the ISO 14001 standard: in fact, its environmental management system requirements are those of ISO 14001. The difference is that EMAS goes a step further and adds requirements on legal compliance, transparency and participation. This table summarises the key differences:
| Aspect | ISO 14001 | EMAS |
|---|---|---|
| Type of instrument | International standard (ISO) | European Union regulation |
| Scope | Worldwide | European Union and European Economic Area |
| Management system | ISO 14001 requirements | ISO 14001 requirements as a basis |
| Public environmental statement | Not required | Mandatory and verified |
| Legal compliance | Commitment to comply | Verification of legal compliance |
| Registration | Certification by an accredited body | Registration with the competent authority |
In short, EMAS requires a more thorough environmental review, verification of legal compliance, regular audits, employee participation and, above all, a public environmental statement validated by an accredited environmental verifier, which is then submitted to the competent authority for registration.
Beyond the benefits inherent to an environmental management system, EMAS brings additional advantages:
Implementing EMAS combines setting up the management system with the specific requirements of the regulation. In simplified terms, these are the phases:
The starting point is a firm commitment from management, which must translate into a formal declaration that places environmental management as a priority. EMAS is not a superficial formality: it has to be integrated into the organisation's culture and operations.
The initial environmental review should include:
The company must define its environmental policy, a public document that states its commitments in environmental management and that includes clear, measurable objectives, the commitment to legal compliance and an action plan to achieve them.
With the policy defined, the management system is implemented, internal environmental audits are carried out and the environmental statement is prepared. An accredited environmental verifier validates both the system and the statement.
Once validated, the statement is submitted to the competent authority (in Spain, the environmental bodies of the autonomous communities) to obtain EMAS registration. From then on, the organisation must maintain the system and update its statement periodically.
No. EMAS incorporates the management system requirements of ISO 14001 and adds further requirements (a public environmental statement, verification of legal compliance and employee participation). Many organisations obtain ISO 14001 first and then make the leap to EMAS.
ISO 14001:2026, published in April 2026, which replaces ISO 14001:2015. Certificates under the 2015 edition remain valid throughout the transition period, which ends in May 2029.
Any organisation, public or private and of any sector or size, that has an environmental management system, complies with legislation and publishes its verified environmental statement.
The environmental statement is updated with the frequency set by the regulation, with periodic verifications and updates that keep the registration valid.
EMAS is one of many routes to demonstrate environmental commitment. If you want to see the full picture, take a look at our guide to environmental certifications for companies. And if your priority is to measure and verify your emissions, discover how Manglai helps you with the GHG Protocol and ISO 14064.
Carolina Skarupa
Product Carbon Footprint Analyst
About the author
Graduated in Industrial Engineering and Management from the Karlsruhe Institute of Technology, with a master’s degree in Environmental Management and Conservation from the University of Cádiz. I'm a Product Carbon Footprint Analyst at Manglai, advising clients on measuring their carbon footprint. I specialize in developing programs aimed at the Sustainable Development Goals for companies. My commitment to environmental preservation is key to the implementation of action plans within the corporate sector.
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