The topic of energy efficiency is increasingly becoming a focus for companies - not only due to social expectations, but above all due to new legal requirements. Since November 18, 2023, the Energy Efficiency Act (EnEfG) has been in force in Germany, which prescribes binding targets and specific measures to reduce energy consumption in companies.
But how can the requirements of the law be implemented efficiently, legally compliant and strategically sensible at the same time? One particularly suitable way is to use the European environmental management system EMAS (Eco-Management and Audit Scheme). This blog article shows how EMAS supports companies in complying with the EnEfG - and why systematic environmental management pays off even beyond the minimum legal requirements.
What does the Energy Efficiency Act require?
The Energy Efficiency Act (EnEfG) is a central component of German energy and climate policy. It obliges companies and public bodies to take clearly defined measures in order to achieve the national energy saving targets. By 2030, final energy consumption in Germany is to be reduced by 26.5% and primary energy consumption by 39.3% compared to the base year 2008. The aim is to reduce final energy consumption by 45% by 2045.
The obligations for companies are based on their total annual final energy consumption, measured as an average of the last three completed calendar years. The following thresholds and measures apply:
- From 0.5 GWh (non-SMEs): Implementation of an energy audit every four years in accordance with the Energy Services Act (EDL-G).
- From 2.5 GWh: Creation and publication of implementation plans for economic energy-saving measures, obligation to record and report waste heat.
- From 7.5 GWh: Introduction of an energy or environmental management system, for example in accordance with ISO 50001 or EMAS - mandatory by July 18, 2025 (or within 20 months of exceeding the threshold).
These requirements should not only help to reduce energy consumption, but also increase security of supply, strengthen independence from fossil fuel imports and promote the competitiveness of energy-efficient companies.
EMAS: A management system with impact and evidence
EMAS is an environmental management system developed by the EU that goes far beyond the requirements of ISO 14001. It combines internal control, legal security and external credibility in a structured system.
The highlight: EMAS fulfills all the requirements of the EnEfG, especially for companies with a consumption of over 7.5 GWh. At the same time, it offers a comprehensive framework for improving environmental performance - documented by the regularly published EMAS environmental statement and verified by external auditors in the environmental audit.
The introduction of EMAS follows an eight-stage, tried-and-tested process:
- Planning and environmental assessment
- Formulation of an environmental policy
- Definition of an environmental program with targets and measures
- Integration into company processes
- Implementation of internal environmental audits
- Preparation of a validated EMAS environmental statement
- External assessment and validation
- Registration in the EMAS register
What makes it special: The EMAS environmental statement makes environmental performance and improvements measurable and publicly comprehensible - a strong signal to customers, authorities and business partners.
How EMAS fulfills the requirements of the EnEfG
EMAS is not only a tool for environmental optimization, but also an effective means of implementing the Energy Efficiency Act in compliance with the law. The most important synergies at a glance:
✅ Environmental management system obligation
With EMAS, companies with a consumption > 7.5 GWh directly fulfill the EnEfG requirement to introduce an energy or environmental management system in accordance with § 8.
✅ Waste heat capture and utilization
The use, avoidance and capture of waste heat is documented and evaluated as part of the environmental audit and the environmental program - in line with Section 16 of the German Energy Efficiency Act (EnEfG).
✅ Implementation plans and measures
Energy-saving measures are planned, implemented and economically evaluated through the structured objectives in the environmental program and regular monitoring in environmental audits - in accordance with § 9 EnEfG.
✅ Legal certainty and verification
The regular internal and external audits as well as the transparent EMAS environmental statement serve as reliable evidence for the authorities and strengthen compliance within the company.
EMAS pays off - beyond the law
Many companies still see environmental management as a chore - but a well-established system such as EMAS can become a real competitive advantage. The advantages at a glance:
- Efficiency gains and cost reductions: Energy, water and raw material consumption can be permanently reduced through targeted measures.
- Reputation and trust: The EMAS environmental statement creates transparency for stakeholders, customers and investors.
- Strengthening ESG and CSRD compatibility: The key figures documented in EMAS support sustainability reporting and can be directly integrated into ESG ratings or the CSRD.
- Employee motivation and participation: EMAS thrives on the active involvement of employees and promotes a culture of environmental awareness.
- Legal certainty: The systematic recording and evaluation of binding obligations reduces liability risks and facilitates external control.
Conclusion: EMAS is the key to EnEfG compliance
The Energy Efficiency Act brings new obligations - but also new opportunities. Companies that rely on a robust, externally validated system such as EMAS at an early stage can not only meet legal requirements, but also make strategic use of them.
They create structures that lead to greater energy efficiency, better environmental performance and increased competitiveness in the long term. The EMAS environmental statement and regular environmental audits make progress visible - both internally and externally.
EMAS is therefore not just an instrument for fulfilling obligations, but a pioneer for sustainable, future-oriented management.
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Find out in our free white paper how EMAS specifically contributes to EnEfG compliance, which deadlines apply and how you can implement it in your company step by step - including an environmental statement template and action plan.
