Effectiveness and Benefits of the Eco-Management and Audit Scheme: Evidence from Polish Organisations

Abstract

Climate change and environmental pollution are considered to be among the main challenges faced by the modern world. The growth of environmental awareness and the adoption of a pro-environmental approach are considered to be the key megatrends with the greatest impact on the global economy in the upcoming years. According to Eurobarometer, EU citizens are particularly aware of the importance of protecting the environment. Although the negative environmental impact of European industry has improved over the past decades, EU citizens believe that there is further scope in terms of helping companies transition towards adopting more sustainable models. One of the factors contributing to the reduction in negative environmental impact is the participation of enterprises in voluntary programs such as the Environmental Management System (EMS), according to ISO 14001, or the Eco-management and Audit Scheme (EMAS). The whole population of Polish companies registered under the EMAS was included in the study and although the sample size was small, it was a full study, and for that reason allows for the generalisation and conclusion regarding the whole population of EMAS-registered companies in Poland. The results of the study conducted on EMAS-registered organisations in Poland in 2015 suggest that the average effectiveness of the EMAS observed between 2007 and 2014 was 66.4%. The aim of this study was to review the changes in EMAS effectiveness and benefits obtained by participating organisations after five years. The results indicate that the average effectiveness during the period of 2015–2020 increased to 79.1%; nevertheless, registered organisations recognise fewer benefits for participation in the scheme. The study has shown that as EMAS matures in organisations, it becomes more effective. It influences a lot of factors, such as environmental awareness and management commitment, the use of SRDs (including BEMPs), environmental performance indicators for specific sectors, the criteria for the excellence of assessing the level of environmental performance, and the skilful use of indicators in organisations.