Eco-Management and Audit Scheme (EMAS) is the initiative proposed by the European Commission that presents guidelines and organizational infrastructure to allow organizations from different sectors to voluntarily participate in the scheme by the implementation of environmental management systems and demonstrate their advances through publicly available periodic environmental statements with information on their compliance with applicable legal requirements and their environmental performance (Regulation 2009). EMAS focuses on continuous improvements in the environmental performance of an organization by the establishment and implementation of environmental policy and management of their environmental aspects, the periodic evaluation of the performance of such system, and the provision of information on environmental performance to public opinion.
