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1. Member States shall require the operator to prepare and implement, for each installation falling within the scope of this Chapter, an environmental management system (‘EMS’). The EMS shall include the elements listed in paragraph 2 and shall comply with relevant BAT conclusions that determine aspects to be covered in the EMS.

2. The EMS shall include at least the following:

(a) environmental policy objectives for the continuous improvement of the environmental performance and safety of the installation, which shall include measures to:

(i) prevent the generation of waste;

(ii) optimise resource and energy use and water reuse;

(iii) prevent or reduce the use or emissions of hazardous substances;

(b) objectives and performance indicators in relation to significant environmental aspects, which shall take into account benchmarks set out in the relevant BAT conclusions;

(c) for installations covered by the obligation to conduct an energy audit or implement an energy management system pursuant to Article 8 of Directive 2012/27/EU, inclusion of the results of that audit or implementation of the energy management system pursuant to Article 8 of and Annex VI to that Directive and of the measures to implement their recommendations;

(d) a chemicals inventory of the hazardous substances present in or emitted from the installation as such, as constituents of other substances or as part of mixtures, with special regard given to the substances fulfilling the criteria referred to in Article 57 of Regulation (EC) No 1907/2006 and substances addressed in restrictions referred to in Annex XVII to Regulation (EC) No 1907/2006, and a risk assessment of the impact of such substances on human health and the environment, as well as an analysis of the possibilities for substituting them with safer alternatives or reducing their use or emissions;

(e) measures taken to achieve the environmental objectives and avoid risks for human health or the environment, including corrective and preventive measures where needed;

(f) a transformation plan as referred to in Article 27d.

3. The level of detail of the EMS shall be consistent with the nature, scale and complexity of the installation, and the range of environmental impacts it could have. Where elements required to be included in the EMS, including objectives, performance indicators or measures, have already been developed in accordance with other relevant Union legislation and comply with this Article, a reference in the EMS to the relevant documents shall be sufficient.

4. Member States shall ensure that the relevant information set out in the EMS and listed in paragraph 2 is made available on the internet, free of charge and without restricting access to registered users. The Commission shall, by 31 December 2025, adopt an implementing act on which information is relevant for publication. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 75(2). Information may be redacted or, if that is not possible, excluded when made available on the internet, if the disclosure of the information would adversely affect any of the interests listed in Article 4(2), points (a) to (h) of Directive 2003/4/EC.

The operator shall prepare and implement the EMS in accordance with the relevant BAT conclusions for the sector by 1 July 2027, except for installations referred to in Article 3(4) of Directive (EU) 2024/1785 of the European Parliament and of the Council (). The EMS shall be reviewed periodically to ensure that it continues to be suitable, adequate and effective. The EMS shall be audited for the first time by 1 July 2027 except for installations referred to in Article 3(4) of Directive (EU) 2024/1785. The EMS shall be audited at least every 3 years, by a conformity assessment body accredited in accordance with Regulation (EC) No 765/2008 or an accredited or licensed environmental verifier as defined in Article 2, point 20 of Regulation (EC) No 1221/2009, who verifies the conformity of the EMS, and of its implementation, with this Article.