Environmental Impact Identified from Company Accounts in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F13%3A%230002043" target="_blank" >RIV/46747885:24310/13:#0002043 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Environmental Impact Identified from Company Accounts in the Czech Republic
Original language description
The purpose of this paper is to review the preparedness of accounting systems of enterprises in the Czech Republic to catch corporate processes that may be problematic from the environmental point of view. The accounting modules seem to be a relevant tool for displaying and evaluating the environmental activities of the firm. First, we introduce possibilities of creation of the environmental accounting module in the scope of Czech accounting legislative conditions. Then we propose an evidence of firm environmental activities through the system of sub-ledgers in the financial accounting module. Next part of the paper examines the potential of managerial accounting which could focuse on examining actual costs resulting from business activities which areprimarily of environmental interest. Last part focuses on evaluation of obtained environmental information and develops possible variants of environmental indicators.
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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