# Organizations towards the Evaluation of Environmental Management Tools ISO 14001 and EMAS
## 5 Summary and Conclusions
In the case of ISO 14001, there was no clearly dominant answer; all responses were in a similar area, i.e., benefits related to the improvement of the environment and ecological safety of the business. A detailed answer to the question regarding the costs incurred indicated that in the case of implementation of ISO 14001, companies mainly included costs of staff training and an increase in environmental investments, while in the case of EMAS, the highest costs incurred were related to certification and audits. The research results are limited because they concern only Polish organizations. However, many results are in line with findings and conclusions formulated by authors from other countries. Further investigations should be conducted, e.g., in other industries (or schools, offices) and with use of other questions. The following conclusions can be drawn from the survey:  
1. Results of the research indicate that the knowledge-based and organizational problems with preparing the documentation, as well as the time required, are much more significant than the financial problems associated with implementing either of the systems. Even those organizations which previously implemented ISO 14001 still have substantive organizational problems with the implementation of EMAS. Further efforts to simplify the implementation of the systems are therefore desirable. It is necessary to raise the employees' awareness of environmental protection and sustainable development measures. 2. After the implementation of either EMAS or ISO 14001, companies recognize the benefits of implementing systems. These include: increasing the compliance of the organization with the regulations, increasing the attractiveness of the company for potential customers, and increasing the competitiveness of the organization on the market, as well as an improved \"green\" image of the company. 3. The research shows that Polish organizations, when deciding to implement the EMAS system, most often saw benefits related to the improvement of the image and \"environmental\" motives. Economic benefits were rarely considered. 4. It was found that the perception of internal and external benefits by organizations is related to the period of functioning of systems in the organization. In general, extending the time of either EMAS or ISO 14001 certification of organizations had a positive effect on the level of observed benefits. 5. Cost studies indicate that in the case of ISO 14001 implementation, these mainly included costs of staff training and an increase in environmental investments, while in the case of EMAS, the highest costs incurred were related to certification and audits. Studies on the possibility of reducing these costs and providing financial assistance to organizations implementing the schemes are indicated. 6. Benefit analysis shows that it is necessary to strengthen economic incentives in order to enable the widest possible dissemination of environmental management systems among companies. It may contribute to an increase in EMS implementations, which may lead to more sustainable development and climate change mitigation, inter alia, by the increase in energy management efficiency, reduction of energy and raw materials consumption, use of renewable energy sources, reduction of greenhouse gas emissions, as well as through the protection of water resources. On the basis of the conducted research, we can formulate some recommendations which could be helpful for government units, politicians, decision makers, and entrepreneurs to take actions to support organizations and institutions in decisions about EMS implementation:  
* Companies indicated answers concerning the financial incentives related to EMS implementation only to a small extent. Therefore, we postulate that the financial benefits and incentives for companies adopting EMS (including EMAS) should be better and more clearly defined;
* Relevant legislation should support initiatives related to EMS implementation.