The role of EMS based on ISO 14001 in enhancing the green economy
The role of EMS based on ISO 14001 in enhancing the green economy

Summary/Abstract: The concept of green economy plays an important role in economic development programmes aroundthe world. It is also part of the economic policy and government regulations in Poland. The overallgoal of the green economy, which is to ensure sustainable development of the country’s economy,impacts the strategy and policy of each company. ISO 14001 is generally considered the main toolfor addressing environmental issues in the management of an enterprise. The standard providesa proven and reliable foundation for the environmental management system (EMS). However, therelationship between the ISO 14001‑based EMS and the economic aspect of environmental protec‑tion is still poorly studied. The study addresses the gap.The article explores the relationship between the prevalence of ISO 14001‑based EMS and theeconomic aspect of environmental protection in the green economy of Poland. The study coversthe period from 2000 to 2022. Correlation analyses of the data obtained from the ISO survey andstatistical indicators of the green economy of Statistics Poland (GUS) were used.The results of the study show the impact of the prevalence level of ISO 14001‑based EMS on theamount of capital expenditures for environmental protection, as well as on the amount of energyand resources taxes paid by the business sector. Furthermore, the relationship between the growthdynamics of the number of certified EMS and QMS was analyzed. The implementation of ISO 9001was established as a prerequisite for the implementation of ISO 14001, but it is not the only factorthat influences this decision. The direction for further research is proposed.

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