The European Commission and EFRAG have released a paper, mapping the datapoints of the ESRS against the voluntary provisions of the EU's Eco-Management and Audit Scheme (EMAS) framework.
Developed by the Commission in 1993, the EMAS framework is a set of voluntary guidelines for verifying and improving environmental performance and publishing environmental data. It has been adopted by 4,100 organisations to date.
The mapping document highlights correspondences between the EMAS guidelines and the ESRS requirements to help EMAS adopters avoid duplications when reporting under the ESRS.
Companies can incorporate by reference the data already included in their EMAS-compliant environmental statements.
Mapping document available here
