Generalna Dyrekcja
Ochrony Środowiska

Step-by-step instructions of what an organization should do to get registered in the national EMAS:

• conduct an environmental review,
• develop an effective environmental management system (EMS),
• conduct an internal environmental review,
• draw up and develop an environmental statement,
• be verified by an independent accredited EMAS verifier that has been accredited by the Polish Center for Accreditation (PCA) – the valid list of verifiers is available on the PCA website,
• submit an application for registration along with an environmental statement validated by a verifier to the General Director for Environmental Protection.

Benefits of registration

The requirements of EMAS help organizations implement systemic solutions ensuring accomplishment of their business objectives in accordance with environmental protection requirements. EMAS is also a reliable system for reporting the environmental impact of an organization, which facilitates an open dialogue with stakeholders.

Organizations registered in EMAS indicate 6 key areas where the benefits of registration are most profound.

1. Sustainable resource management

• by complying with the EMAS requirements, organizations optimize their consumption of resources and energy due to a systematic reduction in the negative impact on the environment;
• companies identify the greatest savings in waste management, water and wastewater management, as well as energy consumption;

2. Compliance with legal provisions

• by being registered in EMAS, organizations demonstrate that they invariably comply with the legal requirements for environmental protection;
•  to this end, they have to organize all obligations in this area and introduce procedures guaranteeing that these obligations are met;
• entities conduct a thorough analysis of legal requirements and seek to ensure compliance with them;
• by doing so, they minimize the risk of being fined for non-compliance with complex environmental protection law and are perceived more trustworthy by public administration;

3. Meeting climate change challenges

• EMAS requires entities to implement comprehensive solutions in the area of environmental protection, aimed at achieving tangible results and continuous improvement;
• the key indicators for assessing a company’s operation include its energy efficiency. Enterprises are obliged, among others, to prevent or minimize emissions of pollutants into the air;
• at the same time, by reporting that accounts for energy consumption and air emissions, organizations collect data that helps them meet their statutory reporting obligations.;

4. Competitive advantage

• the market increasingly forces companies to take pro-environmental actions;
• this is manifested, in particular, in the growing popularity of business image greening;
• environmental protection criteria are frequently used in tenders conducted by both public administration and private companies;
• customers pay increasing attention to green products and environmentally friendly behavior of companies,
• thanks to EMAS, companies have proven instruments to ensure the highest level of environmental protection;
• at the same time, their green image is confirmed by a credible certificate awarded by the General Director for Environmental Protection;

5. Employee involvement

• the success of each organization also largely depends on the coordination of its team and its collaboration;
• by complying with the EMAS requirements, employees integrate to accomplish a common goal, e.g. improving the condition of the environment and sustainable development;
• a jointly developed image of an environmentally friendly organization gives employees a sense of pride and increases attachment to the employer;
• their involvement in the implementation of environmental policy creates a positive atmosphere and motivates them to take up ambitious challenges;

6. Credibility and trust

• currently, one of the essentials of business is the ability to build credibility and trust;
• EMAS helps create a positive relationship between the organization and its stakeholders, and thus enhance its credibility;
• open dialogue with the public and other interested parties, including local community and customers, is an essential requirement of the system;
• transparency and periodic presentation of environmental information in the form of environmental statements are fundamental components that set EMAS apart from other environmental management standards;
• this helps organizations shape their image as reliable and responsible partners.

Climate protection policy, business innovation, and demographic development are some of the greatest challenges of the globalizing economy. In order to be met, these challenges require a balanced approach that reconciles the interests of business, society, and environmental protection. The EMAS structure and requirements provide tools for systematic management of the sustainable development of any type of organization.

System incentives/regulatory allowances

1. Exemption from the registration fee in the newly created waste register
 
Organizations registered in EMAS are exempt from the registration fee when entering the BDO (waste data) register.

The database of product, packaging, and waste management information (BDO) is a register of entities introducing products, including packaged ones, and managing waste. The responsibility for keeping this register rests on voivodship marshals.

Organizations registered in EMAS are exempt from the registration fee when entering the BDO register (Article 57(2) of the Waste Act of 14 December 2012)¹. For other companies subject to this obligation, the annual fee is PLN 300, and that for micro-enterprises is PLN 100.

Applications for entry in the register are submitted to voivodeship marshals. The application forms are available on the website of the register in the form of an editable document. The voivodship marshal should make an entry within 6 months of creating the new register, that is until 24 July 2018. After the entry is made, a new registration number is assigned.

For more information go to our website at www.emas.gdos.gov.pl and www.bdo.mos.gov.pl.

2. Possible financing of projects related to the implementation and operation of EMAS from environmental protection and water management funds.

Environmental Protection Law

Article 400a(1). "Financing of environmental protection and water management shall include":

"(41a) projects related to the implementation and operation of the eco-management and audit scheme (EMAS) and the environmental technology verification (ETV) system;"

3. Less frequent environmental inspections by Voivodeship Inspectorates of Environmental Protection – even up to 3 years for entities holding integrated permits

Environmental Protection Inspection Act

Article 5a(4) "For installations requiring an integrated permit, the interval between inspections shall not exceed:"

"(2) 3 years for installations operated by an organization registered in the eco-management and audit scheme (EMAS) or for installations posing the lowest risk."

4. Exemption from excise duty on coal and gas

Organizations registered in EMAS may be exempt from excise duty on gas and coal.

The Act of 6 December 2008 on excise duty provides that a company that has implemented a system aimed at accomplishing environmental protection goals or increasing energy efficiency, i.e., among others, EMAS² shall be exempt from excise duty on coal or gas products used for heating purposes.

Article 31a(1)(8): "Taxable activities relating to coal products intended for heating purposes shall be exempt from excise duty: by an energy-intensive plant using coal products, in which a system leading to the accomplishment of environmental protection objectives or increasing energy efficiency has been implemented;"

Article 31b(1)(5): "Taxable activities relating to gas products intended for heating purposes shall be exempt from excise duty: by an energy-intensive plant using gas products, in which a system leading to the accomplishment of environmental protection objectives or increasing energy efficiency has been implemented;"

5. Exemption from energy audits

Organizations registered in EMAS are exempt from the obligation to conduct an energy audit of the enterprise, provided that they perform such audit within the system and inform the President of the Energy Regulatory Office thereof.

Pursuant to applicable regulations, the obligation to perform energy audits applies to large enterprises (within the meaning of the Act of 2 July 2004 on the freedom of economic activity). It does not apply to micro, small and medium-sized enterprises. Exemption from the obligation to conduct an energy audit applies also to organizations that have implemented EMAS.

Article 36(2) of the Act of 20 May 2016 on energy efficiency specifies that "exemption from the obligation to conduct an energy audit is provided for an entrepreneur that:

• has an energy management system specified in the Polish Standard for energy management systems, requirements and recommendations for use in place, or
• is registered in the environmental management system referred to in Article 2(13) of Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organizations in a Community eco-management and audit scheme (EMAS)
• has performed an energy audit of the enterprise within these systems."

This means that being entered in the EMAS register kept by the General Director for Environmental Protection confirms that the entrepreneur has an environmental management system in place.