ACCA SBL Syllabus B. Governance - Environmental Accounting Systems - Notes ^{5 / 5}

EMAS compliance is based on ISO 14000 recognition – although many organisations comply with both standards

EMAS focuses on the standard of reporting and auditing of that reported information.
Many companies refer to the standards in their CSR reports

ISO 14000 focuses on internal systems although it also provides assurance to stakeholders of good environmental management.