Abstract
The fifth Action Programme on the Environment: Towards Sustainability, defines European Union (EU) environmental policy until the year 2000 and emphasises the need for greater disclosure of environmental information. This paper discusses the Eco-management and audit scheme (EMAS), and EU market based instrument designed to bring more industrial environmental performance data into the public domain. The paper discusses the purpose of the Regulation's environmental statement identifying the potential audiences and their requirements. Using six corporate environmental reports, the paper analyzes how these meet the Regulation's reporting requirements and what modifications would be needed in current reporting trends. The paper concludes that existing reporting requirements will need to change to satisfy EMAS requirements and the increasing public demands for industrial environmental performance information.
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