Abstract
The purpose of this article is to analyze and compare the benefits of and barriers to the implementation of Environmental Management Systems (EMS)—International Standard ISO 14001 and Eco-Management and Audit Scheme (EMAS)—by organizations. This paper attempts to answer the following research questions: 1. Does the implementation of either ISO 14001 or EMAS bring the same benefits and barriers to organizations? 2. Does the system functioning duration in the company influence internal and external benefits resulting from EMS implementation? 3. Are economic aspects of EMS adoption as important for entrepreneurs as the ecological aspects? This topic is important due to the large disproportions appearing in recent years between the number of companies registered in ISO 14001 and in EMAS, and due to relatively frequent cases of non-renewal of EMAS certifications in recent years. It is crucial because each EMS certified institution has implemented procedures which contribute to better protection of the natural environment. The study was conducted in the form of a survey; questions and answers were specified based on the literature review and the authors’ research. Results indicate that the knowledge-based and organizational problems, as well as the time invested in preparing the documentation, are much more significant than financial problems associated with EMS implementation. Even organizations that previously introduced ISO 14001 still have difficulties with EMAS implementation. The perception of benefits resulting from EMS introduction is related to the system functioning duration in the company. The analysis shows that it is necessary to strengthen economic incentives in order to enable the widest possible dissemination of EMS among companies. Research results can contribute to further simplification and increases in EMS implementation, which may lead to more sustainable development and climate change mitigation, inter alia, due to the improvement in energy efficiency, increased use of renewable energy, and reduction of greenhouse gas emissions.