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STRATEGIC ENVIRONMENTAL MANAGEMENT ACCOUNTING AND THE ENVIRONMENTAL SYSTEMS OF MANAGEMENT IN CZECH COMPANIES

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F03%3APU43325" target="_blank" >RIV/00216305:26510/03:PU43325 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    čeština

  • Original language name

    Strategic Environmental Management Accounting and the Environmental Systems of Management in Czech Companies

  • Original language description

    Capital budgeting involves a process of development of the company?s planned environmental investments. When making decisions regarding environmental investments, managers face increasing problems. On the one hand, these include legal requirements, introduction of voluntary tools (environmental systems of management, the National programme of cleaner production, etc.), which make environmental protection more demanding and expensive, and, on the other, information on costs to meet those demands is not available in time, and it is not accurate. Most companies find it difficult to quantify cost savings in their systems of environmental management. In any assessment of potential capital investments, environmental costs, cost savings and the benefits associated with those investments should be taken into account and compared with other investment opportunities. An integration of environmental accounting to capital budgeting quantifies and allocates environmental costs and benefits. To asse

  • Czech name

    Strategic Environmental Management Accounting and the Environmental Systems of Management in Czech Companies

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

    <a href="/en/project/GA402%2F02%2F0092" target="_blank" >GA402/02/0092: environmetal Costs of Managing Environment</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2003

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Strategic management and its support by information systems

  • ISBN

  • ISSN

  • e-ISSN

  • Number of pages

    10

  • Pages from-to

    103-112

  • Publisher name

    NEUVEDEN

  • Place of publication

    NEUVEDEN

  • Event location

    Ostrava

  • Event date

    Oct 3, 2003

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article