EMA and Externalities in Proceedings from international scientific conference ?Sustainability accounting and Reporting at Micro-economic and Macro-economic levels?

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41320%2F07%3A21996" target="_blank" >RIV/60460709:41320/07:21996 - 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

EMA and Externalities in Proceedings from international scientific conference ?Sustainability accounting and Reporting at Micro-economic and Macro-economic levels?

Original language description

When considering the effect of externalities on the decision-making process, it is necessary to base considerations on environmental management accounting, where externalities corresponding to the targets of the environmental policy or those corresponding to the relevant environmental protection legislation are included. The basic difference lies in the approach to the decision-making process in the public and private sectors. While the private sector is based primarily on products and services, whose value can be expressed in monetary terms, the public sector also takes nonmonetary values into consideration. Consequently, special attention should be devoted to decision-making processes in the private sector, so that maximum use is made of knowledge ofexternalities.

Czech name

EMA a externality

Czech description

When considering the effect of externalities on the decision-making process, it is necessary to base considerations on environmental management accounting, where externalities corresponding to the targets of the environmental policy or those corresponding to the relevant environmental protection legislation are included. The basic difference lies in the approach to the decision-making process in the public and private sectors. While the private sector is based primarily on products and services, whose value can be expressed in monetary terms, the public sector also takes nonmonetary values into consideration. Consequently, special attention should be devoted to decision-making processes in the private sector, so that maximum use is made of knowledge ofexternalities.

Type

D - Article in proceedings

CEP classification

AH - Economics

OECD FORD branch

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Project

<a href="/en/project/GA402%2F06%2F1100" target="_blank" >GA402/06/1100: Accounting Systems and Sustainability Reporting and Their Application at Microeconomic Level</a><br>

Continuities

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

Publication year

2007

Confidentiality

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

Article name in the collection

Sustainability accounting and Reporting at Micro-economic and Macro-economic levels

ISBN

978-80-7194-971-8

ISSN

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e-ISSN

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Number of pages

7

Pages from-to

24-30

Publisher name

Univerzita Pardubice

Place of publication

Pardubice

Event location

Brno

Event date

May 28, 2007

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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