Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F18%3A43954704" target="_blank" >RIV/49777513:23510/18:43954704 - isvavai.cz</a>

Result on the web

<a href="http://soskin.info/userfiles/file/Economic-Annals-pdf/DOI/ea-V173-09.pdf" target="_blank" >http://soskin.info/userfiles/file/Economic-Annals-pdf/DOI/ea-V173-09.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.21003/ea.V173-09" target="_blank" >10.21003/ea.V173-09</a>

Result language

angličtina

Original language name

Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard

Original language description

In the field of financial accounting, similarly to the company management, besides considering economic aspects, arises a need to incorporate the influence of enterprise’s activities on environment and society. Nevertheless, almost all accounting systems are still based on the financial view of the business and the level of environmental and social efficiency is only rarely assessed. A multidimensional business efficiency measurement is not feasible within these standard accounting systems. For this reason, the subject of interest and the main research goal of the authors is to supplement and extend the existing legislative framework on environmental and social accounting, approved by the IASB. The purpose of this article is to propose an individual standard focused on environmental reporting. The individual standard of financial reporting focused on environmental aspects will provide a possibility of a standardized view on business and may be used to harmonize reported data. Compared to other environmental concepts, the proposed standard is based on the same principles as the currently used reporting framework, therefore it is easily grasped and applicable.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50205 - Accounting

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2018

Confidentiality

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

Name of the periodical

Economic Annals-ХХI

ISSN

1728-6220

e-ISSN

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Volume of the periodical

173

Issue of the periodical within the volume

9-10

Country of publishing house

UA - UKRAINE

Number of pages

5

Pages from-to

55-59

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85063774925