System ekozarządzania i audytu (EMAS) jako dobrowolny instrument realizacji proaktywnej polityki ochrony środowiska – motywy wdrożenia systemu w polskich przedsiębiorstwach
Eco- -management and audit scheme as a voluntary instrument for realization of proactive environmental policy – motives of the implementation of EMAS system in Polish enterprises

Summary/Abstract: One of the instruments used by enterprises in order to perform activities for environment protection is the Eco-Management and Audit Scheme (EMAS). Decision about implementing the EMAS system is the autonomic decision of every enterprise, however, the motives that are taken into account by organizations may be different. The aim of this article was to present the significance of implementation of EMAS system in the realization of proactive environmental policy in enterprise and country as well as to present the motives of the implementation of EMAS system in Polish enterprises. The results of empirical research conducted by the author in 2015 among Polish enterprises registered under EMAS were presented in the article.The study covered the entire population consisting of 38 enterprises, according to the register of EMAS system on 29 January 2015. The study shows that Polish enterprises making a decision about the implementation of EMAS system most often took into account the motives concerning the improvement of the image and ‘environmental’ motives. Motives concerning obtaining measurable market effects and economic effects were rarely indicated.

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