Humanities and Social Sciences (Dec 2023)
A DIFFERENTIATION OF THE BENEFITS OF ISO 14001 ADOPTION IN MANUFACTURING COMPANIES
Abstract
This article aims to analyze the benefits of implementing Environmental Management Systems (EMS) in accordance with the ISO 14001:2015 standard in Polish manufacturing companies. The study focuses on identifying how the internal characteristics of a company, and its financial situation, influence the variety of benefits obtained from ISO 14001 implementation. The main goal is to understand the role of EMS in the context of the broadly defined Qstrategy of sustainable development (SD) of enterprises. Filling the research gap also involves determining the factors differentiating the scale of benefits, considering both the attributes of enterprises and the parameters of their financial situation. The research methodology uses primary data, collected through a questionnaire survey of enterprises, and secondary data, including financial information. Mann-Whitney and Kruskal-Wallis statistical tests are used to analyze and evaluate the differentiation of benefits. The results indicate significant differences in perceptions of the advantages of implementing ISO 14001, depending on factors such as the enterprise’s origin of capital, the geographical scope of its activity, and its financial condition. Among the most significant benefits mentioned are compliance with legal requirements, an improved company image, increased customer numbers, and growth in operational efficiency. The article contributes to the literature on environmental management, emphasizing the importance of diversification of a company’s internal and external factors in the context of the benefits arising from EMS. The implications of this study are significant, both for the theory of environmental management and for business practices; it offers insight into how companies can maximize the benefits of implementing the ISO 14001 standard.
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