“…The negative trend may be attributed to a lack of resources for environmental investment [2,3] and the short-term orientation of many organisations, considering that environmental investments generally have a long-term return [4]. Many organisations registered under the EMAS scheme do not renew their registrations, because, among other reasons, they do not achieve the expected benefits in relation to the expenditures and outlays, they have problems updating the environmental statement, they do not receive regulatory concessions such Energies 2022, 15, 434 2 of 14 as tax reliefs and, in general, they are disappointed by the lack of incentives from the member states and public administration [2,5,6]. Moreover, developed by the International Organisation for Standardisation (ISO), the environmental management system based on ISO 14001 is over 100 times more popular than EMAS, with 396,242 valid ISO 14001 certificates issued worldwide, including 92,828 in Europe and 3766 in Poland [7].…”