Environmental reporting requirements under the EU: eco-management and audit scheme (EMAS)

The fifth Action Programme on the Environment: Towards Sustainability, defines European Union (EU) environmental policy until the year 2000 and emphasises the need for greater disclosure of environmental information. This paper discusses the Eco-management and audit scheme (EMAS), and EU market based instrument designed to bring more industrial environmental performance data into the public domain. The paper discusses the purpose of the Regulation's environmental statement identifying the potential audiences and their requirements. Using six corporate environmental reports, the paper analyzes how these meet the Regulation's reporting requirements and what modifications would be needed in current reporting trends. The paper concludes that existing reporting requirements will need to change to satisfy EMAS requirements and the increasing public demands for industrial environmental performance information.Ruth Hillary successfully completed a MSc in Environmental Technology at Imperial College, University of London, and is currently undertaking a doctorate to continue her research into the fields of environmental auditing and environmental management. She was placed at the European Commission's Industry and Environment Division of DG XI where she worked on the draft Eco-management and audit Regulation during its progress towards adoption and application. She is the Series Editor for the Business and the Environment Practitioner Series, a series of practical business reports addressing current and emerging environmental topics of importance to companies, and has recently published a reportThe Eco-management and audit Scheme-A Practical Guide. She has also published many papers on the subjects of environmental auditing and the EU Eco-management and audit scheme.