The winger is suspended for the clash at the Sanchez Pizjuan as Emery's men try to put some distance between themselves and Bilbao.
Athletic sit just three points behind Sevilla in mid-table as both teams endure disappointing seasons and the absence of Navas will come as a major blow to the home side.
But Emery is confident he has the depth in his squad to cope, and told reporters: "Building a team cannot depend on one player and there are different options.
"We're going to try to change as little as possible in the way we approach the game as the home team despite the absence of Jesus.
"His replacement will make us as normal as possible."
Emery admits his team's performances this year have not been up to the standards that many expected but he is hoping to finish the season on a high.
"We are aware of the pressure that comes with the pursuit of a more appropriate place for us in the table," he said.
"Whenever we play at home we find cause for optimism, but we need to do it again.
"To be a contender and be in a place more suited to our objectives, we need the three points tomorrow.
"Nothing can divert attention away from that."
Bilbao can go level on points with Sevilla with a win and boss Marcelo Bielsa has stressed the importance of Athletic beating the teams around them in the table.
"We need a big performance," he said. "We need to play well against a team around us which we have not done this season and hopefully we can.
"I think that Sevilla and Athletic are comparable and would have been tipped to be in the same part of the table before the season started.
"But we have not managed to meet that expectation."