Environmental Accounting in Capital Budgeting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F03%3APU43336" target="_blank" >RIV/00216305:26510/03:PU43336 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Environmental Accounting in Capital Budgeting
Original language description
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 assess environmental costs include them to capital budgeting, Total Cost Assessment can be used.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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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
Global Business and Technology Association:Implementation of Changes in Values, Strategy and Policy
ISBN
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ISSN
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e-ISSN
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Number of pages
10
Pages from-to
736-745
Publisher name
NEUVEDEN
Place of publication
NEUVEDEN
Event location
Budapest,Hungary
Event date
Jul 8, 2003
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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