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

Abstrakt

The concept of green economy plays an important role in economic development programmes around the world. It is also part of the economic policy and government regulations in Poland. The overall goal 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 tool for addressing environmental issues in the management of an enterprise. The standard provides a proven and reliable foundation for the environmental management system (EMS). However, the relationship between the ISO 14001‑based EMS and the economic aspect of environmental protection is still poorly studied. The study addresses the gap.
The article explores the relationship between the prevalence of ISO 14001‑based EMS and the economic aspect of environmental protection in the green economy of Poland. The study covers the period from 2000 to 2022. Correlation analyses of the data obtained from the ISO survey and statistical 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 the amount of capital expenditures for environmental protection, as well as on the amount of energy and resources taxes paid by the business sector. Furthermore, the relationship between the growth dynamics of the number of certified EMS and QMS was analyzed. The implementation of ISO 9001 was established as a prerequisite for the implementation of ISO 14001, but it is not the only factor that influences this decision. The direction for further research is proposed.