Eco-Management and Audit Scheme
The Eco-Management and Audit Scheme is a voluntary EU scheme through which organisations evaluate, manage and improve their environmental performance. Participation involves an environmental management system, review and auditing, and a public environmental statement. An accredited or licensed environmental verifier checks the relevant system and validates the statement before registration through the competent body. Registration is more than adopting an environmental policy or publishing an unverified sustainability claim.
Worked example
A manufacturer identifies significant energy and waste impacts, sets improvement objectives, introduces management procedures and prepares a statement of performance. It arranges the required independent verification and validation before applying for EMAS registration.
Common mistake
Do not assume that conducting an internal environmental audit or using the EMAS name alone makes an organisation registered.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Direct | September 2026–June 2027 |