摘要：The benefits and costs of environmental management system (EMS) according to ISO 14001 in enterprises of Wielkopolska were discussed in the paper. The presented data originate from survey conducted in 35 companies with implemented ISO 14001. Most of them were medium and large enterprises with legal personality. The main goal of the research was identification of benefits and costs resulting from implementation and maintenance of the EMS. The conducted survey proves that in result of the EMS implementation the enterprises gained direct (reduction of raw materials consumption and increase of competitiveness) and indirect benefits (improvement of image). They incurred lower costs for maintenance than for implementation of environmental management system.
