Eco-Management and Audit Scheme (EMAS) implementation in the European Union: survey of Estonian certified organisations

Abstract

Eco-Management and Audit Scheme (EMAS) implementation inHowever, the research of Freimann & Schwaderlapp (1996) showed that the audit system was quite complicated and had yet to reach its potential as companies concentrated their activities on documentation and self-control (Freimann & Schwaderlapp, 1996). Research findings obtained shortly after the EMAS implementation revealed that the industry did require some form of environmental reporting (Erskine and Collins, 1996), but the implementation of EMAS was associated with certain difficulties and benefits (Hillary, 1998). Organisations mentioned lack of technical skills for environmental reporting and auditing, as well as difficulties faced by companies in preparation of the environmental report, but they also recognized various opportunities related to marketing, sales and publics relations arising as a result of the EMAS