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EU Regulation Amending 1993 EU Eco-Management and Audit Scheme (EMAS) 1221/2009/EC

EU Current 2009

EMAS is a management tool for companies and other organizations, requiring them to evaluate, report and improve their environmental performance.

Issuer name


More information

The scheme has been available for participation by companies since 1995 (Council Regulation (EEC) No. 1836/93 of 29 June 1993), on a voluntary basis. Originally it was restricted to companies in the industrial sector, but since 2001 it has been open to all economic sectors. It was revised in 2009 (Regulation EC No. 1221/2009). One of the aims of this revision was to strengthen the rules on reporting through core performance indicators. It states that organizations should make periodic environmental statements publicly available; and in order to ensure the relevance and comparability of the information, reporting on the organization’s environmental performance should be on the basis of generic and sector specific performance indicators. The 2009 revision wants to increase the participation of companies and reduce the administrative burden and costs, particularly for SMEs.

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

Disclosure venue

Environmental statement, environmental reporting

ESG coverage - E (Environment)


ESG coverage- G (Governance)

Structure & Leadership

ESG coverage- Eco (Economic & General)

Procurement and Supply Chain Management, Trade and Investment, Market presence







Date of publication


Issuer type

Governments (governmental department, agency)

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope

International/regional (EU)

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