Economy & Business, Volume 8, 2014

Abstract: On the basis of the conducted comparative analyses it is possible to conclude that the level of the environmental proactivity of Polish enterprises is low, and the most important factors stimulating the implementation of proactive environmental practices include the involvement of management staff. In the paper there is also presented the current status of the implementation of ISO 14001 and EMAS in Polish enterprises compared to the EU countries, which belongs to voluntary commitments of the enterprise in the development of environmental management. ISO 14001, when compared to the Community system – EMAS, is significantly more popular among Polish enterprises. However, the interest in the implementation of both standards is little in comparison with the lead countries and it mainly results from lack of encouragement from the State. However, it is possible to observe slow, though systematic, growth in the implemented standards following ISO 14001 and EMAS.