BAUM e.V. has published a comparison of the three sustainability management tools ÖKOPROFIT, EMAS, and We Impact . This is reason enough to take a closer look at the three systems and how they interact.
Three instruments, different focuses
ÖKOPROFIT is a cooperation project between municipalities and local businesses that has been in place since the 1990s. It is aimed at organizations that want to take their first steps in corporate environmental protection and lays the foundations for an environmental management system. In 2023, the European Union recognized ÖKOPROFIT as part of EMAS. According to BAUM e.V., an established ÖKOPROFIT environmental management system thus covers around half of the EMAS requirements.
EMAS, the European environmental management system, goes even further. It covers all the requirements of the ISO 14001 environmental management standard and places additional emphasis on legal compliance with environmental law, communication with interested parties, and public communication of environmental performance. Validation is carried out by state-approved environmental verifiers.
We Impact is based on EMAS and broadens the perspective: in addition to environmental aspects (E), social aspects (S) and governance (G) are also systematically incorporated into an integrated management system. We Impact thus addresses all three ESG dimensions. We Impact is aimed at organizations of all sizes, industries, and legal forms.
Different paths, one goal
As BAUM e.V. points out, the three systems are closely interlinked. Organizations can gradually develop their sustainability management from ECOPROFIT to EMAS to We Impact. Depending on the initial situation and ambition, it is also possible to start directly with one of the systems.
We Impact has a two-stage structure. Stage 1 provides a compact introduction to systematic sustainability management, even for organizations with no previous experience. It lays the foundations for robust sustainability management and prepares organizations to produce a sustainability report based on the VSME standard. The audit is carried out by certified Impact auditors. Level 2 fully integrates EMAS and expands it to include social and governance aspects. The audit is carried out by EMAS environmental verifiers with additional We Impact qualifications. Depending on their starting point, organizations can begin with Level 1 or proceed directly to Level 2.
Why this is relevant right now
With the EU's Omnibus Package, CSRD reporting requirements have been limited to organizations with more than 1,000 employees and €450 million in revenue since March 2026. This means that the vast majority of organizations are no longer directly required to report on sustainability. At the same time, the requirements from the value chain remain in place: business partners, banks, and customers continue to demand reliable ESG data. The voluntary VSME standard is developing into the central framework for sustainability reporting by smaller organizations.
Those who approach sustainability as a structured management task create a solid foundation for well-founded decisions, better control, and credible external communication.
For the complete comparison by BAUM e.V.: https://baumev.de/oekoprofit-emas-und-we-impact/
