The Eco-Management and Audit Scheme (EMAS), also known as the EU Eco-Audit, was developed by the European Union. Similar to ISO 14001, companies are responsible for their own environmental impact. The basis for the improvement process is a comprehensive environmental inventory, the so-called environmental audit. Organisations are required to initiate "the establishment and implementation of environmental policies, objectives and programmes as well as effective environmental management systems" (DGQ, 2019). As in the case of ISO 14001, the environmental policy must include a voluntary commitment to comply with all relevant environmental regulations and to ensure continuous improvement. What is more, companies must communicate about their environmental impacts in order to obtain validation in accordance with EMAS. Companies, service providers, administrations etc. can be certified, but also other types of organisation including supranational organisations.