# Organizations towards the Evaluation of Environmental Management Tools ISO 14001 and EMAS
## 1 Introduction
Similarly, EMAS (especially its third update) emphasizes the energy management aspects and proposes the indicators of energy efficacy for diversified economic sectors [10]. EMAS regulation leads enterprises and organizations to reduce the consumption of energy and raw materials, as well as to optimize the waste production and respect the law limits with use of environmental indicators [21]. [PERSON] et al., in their article published in 2020, have proposed a strategy that can be applied in the organizations with various production profiles. According to them, EMAS implementation enables the gain of both environmental and financial advantages [21]. They have proposed, among others, the actions related to following environmental aspects: replacing the conventional energy with renewable energy, the reduction of raw materials consumption, and the reduction of emissions both greenhouse gas and volatile organic compounds [21]. [PERSON] et al., in the research published in 2018 [22], have analyzed the energy consumption in EMS certified German Hospitals. They have proposed the strategy and indicators which enable the comparison of energy efficiency between different hospitals. Although caring about the environment is widely recognized and understood, the EMS implementation can be still a problem, as evidenced by records of the number of organizations implementing these systems. Unfortunately, despite positive aspects of implementing EMS, relatively few organizations are interested in EMAS registration due to the reasonably high costs and the lack of encouragement from the public institutions [23]. An additional problem can be the scarce financial support available to the companies and the relatively complex administrative and bureaucratic procedure of registration [23]. [PERSON] has stressed, in the work published in 2018 [18], that EMAS specifies the indicators of environmental performance which should be included in declarations, but, unfortunately, it does not specify the way of presenting this information. For this reason, the comparative analysis of these indicators values is hampered, even in the case of companies having the same business profiles. As a result, institutions, e.g., public offices, rarely evaluate the environmental indicators in the field of energy efficiency due to the inability to monitor them, because the administration of these elements (e.g., energy use) is conducted by other entities [24]. [PERSON] and [PERSON], in their article [25], have proposed the system recommendations which should be considered, among others, by the local authorities, national competent bodies, as well as organization representatives. It is important to analyze and evaluate the benefits of environmental management systems for companies and other institutions on an ongoing basis, as well as to identify barriers that still discourage organizations from implementing these tools [26]. [PERSON] et al., in a paper published in 2015 [27], have confirmed that the adoption intensity of EMAS in European Union countries is greater in economic sectors with higher environmental impact. However, on the other hand, the implementation intensity of EMAS in more polluting industries differs widely among EU member states, which may be related to the differences in incentives as well as regulatory reliefs for EMAS registered companies and other institutions [27]. It should be noted that Polish organizations which have already introduced ISO 14001 standard can implement EMAS with relatively little effort [28]. The basic reasons why the organizations should register for EMAS are, among others, corporate social responsibility (CSR), climate protection, increases in energy efficiency, use of renewable energy sources, legal compliance, supply chain management, and green public procurement (GPP) [24]. Although the international standard, ISO 14001, was published three years later than the first EMAS regulation, the interest of Polish organizations in implementing ISO 14001 is much greater.