Environmental Impact Assessment (EIA)

An Environmental Impact Assessment (EIA) is the formal process of identifying, predicting, evaluating, and mitigating the environmental consequences of a proposed project or activity before it is approved. In the EU, the EIA Directive (Directive 2011/92/EU, as amended by Directive 2014/52/EU) requires EIA for specified categories of public and private projects. In ESG reporting, EIA data informs ESRS E1–E5 disclosures on environmental impacts and forms part of the evidence base for double materiality assessment. EIA findings also feed into product and operational carbon footprints.

EU EIA Directive 2011/92/EU as amended by 2014/52/EU; ESRS E1–E5, Commission Delegated Regulation (EU) 2023/2772.

Manufacturers and project developers must conduct EIAs for qualifying projects as a legal prerequisite for permits. EIA outputs — particularly data on energy use, emissions, water consumption, waste generation, and biodiversity impacts — feed directly into ESRS sustainability reporting. Companies should integrate EIA data management with their ESG reporting systems to avoid duplicate data collection.