Possibility of using EMAS environmental reporting requirements for ESG reporting in selected automotive corporations


environmental effects
sustainable reporting

How to Cite

Kamińska-Witkowska, Aleksandra, and Alina Matuszak-Flejszman. 2023. “Possibility of Using EMAS Environmental Reporting Requirements for ESG Reporting in Selected Automotive Corporations”. Economics and Environment 85 (2): 347-68. https://doi.org/10.34659/eis.2023.85.2.588.


The lack of uniform guidelines on how ESG measures are calculated leads to a lack of transparency and problems while comparing them over time and between different entities. It can be noted that EMAS, may help in the implementation of ESG reporting. The aim of the article is to analyse the possibility of using environmental reporting required under Regulation in the field of ESG reporting and to indicate the possibilities of using existing solutions to ensure comparability of results between individual areas regarding environmental impact and organisations. This article presents the latest guidelines in the field of sustainability reporting, assesses the possibility of using the existing reporting under EMAS to report environmental indicators, and presents the current approach of selected automotive concerns to ESG reporting. The article contributes to the utilisation of existing reporting systems in order not to impose an excessive administrative burden on enterprises and to maximise synergies.



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