The EMAS (Eco-Management and Audit Scheme) Regulation as a mandatory instrument in Spain’s sustainable transition

Abstract

Introduction: This paper analyzes the potential of the EMAS Regulation as a mandatory requirement for sustainable transition in Spain. Methodology: A qualitative approach is used, based on documentary review, regulatory analysis, and critical comparison of experiences in both Spain and the European Union, integrating academic and sectoral sources. Results: The analysis reveals that EMAS, although voluntary and more demanding than other systems, provides transparency and continuous improvement, but its adoption is limited by costs and complexity, especially for SMEs. Therefore, a roadmap is proposed for its mandatory implementation, including the modification of five articles of the regulation, audits, supervision, training, and institutional support. Discussion: Making EMAS mandatory could standardize environmental practices and strengthen legal certainty, though it raises challenges of proportionality and feasibility. It would improve transparency and environmental management, but overcoming legal and administrative hurdles, especially for SMEs, is essential, making support, training, and effective supervision fundamental. Conclusions: EMAS can be key to business sustainability in Spain, provided its mandatory implementation is flexible, equitable, and supported by sufficient institutional backing.