Legal procedures for merging organizations and its effects on the environmental management system

L

dr inż. Piotr Jacek BIAŁOWĄS – Katedra Ekonomiki i Organizacji Przedsiębiorstwa, Wydział Zarządzania, Uniwersytet Ekonomiczny we Wrocławiu, ul. Komandorska 118/120, 53-345 Wrocław, Polska, e-mail: Piotr.Bialowas@ue.wroc.pl

Received 8.12.2024. Accepted 16.12.2024

Abstract

Purpose: The purpose of the article is to present the methods of merging organizations in accordance with the provisions of the Commercial Companies Code and to determine the impact it has on the sphere of enterprise management, particularly on the environmental management system. It seems that the issues raised in the article are important due to the commonness of the phenomenon of enterprise consolidation. The text includes a case study that highlights the main elements of the ISO 14000 series system, focusing on the approach to identifying environmental aspects of selected merging companies. Based on the analysis, it can be concluded that there are diversified environmental effects, despite the fact that the entities operate in the same sector. The case study also presents the newly introduced rules for the qualification of aspects within the consolidated entity.
Design/methodology/approach: The study used both a literature review and a case study of five consolidated enterprises.
Findings/conclusions: The main conclusions focus on the statement that a specific mode of merging companies, resulting in the adoption of a specific organizational structure, requires a rapid reconstruction of the environmental management system. The analysis of the approach to the qualification of environmental aspects in two examples of merging entities within a group indicates a significant differentiation in criteria, which means that we are dealing with different efficiency of environmental systems despite operating in the same sector.
Research limitations: The analysis of the different approaches to the qualification of environmental aspects in similar entities may result in conclusions regarding the need to work on the need to standardize guidelines in this area in the new version of the standard.
Practical implications: Possibility of following the presented principles of qualification of environmental aspects (benchmarking).
Originality/value: There is a lack of works in the literature on the subject concerning adjustment processes related to environmental management systems, in particular in the context of entity consolidation processes. The article fills this gap.

Keywords

merging of enterprises, environmental management systems, holdings and corporations, consolidation effects

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