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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

  • DOI - Digital Object Identifier

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

  • 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

    Global Business and Technology Association:Implementation of Changes in Values, Strategy and Policy

  • ISBN

  • ISSN

  • e-ISSN

  • 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