PSG were 3-0 winners in the meeting between the two in September and have already secured their place in the latter stages of the competition.
A victory against Celtic would almost certainly secure their progression as group winners with two games remaining after the current round of fixtures.
And ahead of the meeting, Emery has reminded both his players and supporters of the significance of the result.
"For us, the Champions League is very important," the PSG boss told reporters. "We want to tread a path that gives us the best possibilities. Because of this, we are group leaders.
"To keep our position, we need to win here. Bayern have improved [since PSG won 3-0 in Paris].
"If we win this, we will not be thinking about anybody else. We need to stay focused on taking all three points and continuing to progress. We want fans to be vibrant towards the team and for the players to give their best on the pitch."
Elsewhere in Group B, Bayern travel to Anderlecht knowing a point could see them into the next stage of the tournament.
Jupp Heynckes' side have won three of their four games so far in the campaign, with their only defeat coming in the aformentioned trip to Paris whilst under the management of Carlo Ancelotti.