Od environmentálního účetnictví k účetnictví udržitelného rozvoje

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25310%2F06%3A00004351" target="_blank" >RIV/00216275:25310/06:00004351 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

From Environmental Accounting to Sustainability Accounting

Popis výsledku v původním jazyce

In recent twenty years, among the significant business influencing factors there also belongs company approach to the environment - i.e. its environmental behaviour. Environmental aspects and impacts of company activities, products and services and theireconomic consequences gradually become inseparable part of decision-making processes in enterprises. External stakeholders as well are interested in such information. A system meeting information needs of both external and internal stakeholders in the field of environmental information and which serves as support for their decision-making, is called environmental accounting. However, environmental accounting only covers two pillars of sustainable development. In connection with sustainable developmentprinciples, sustainability accounting has to be newly conceived as an instrument which will allow put this concept into practice.

Název v anglickém jazyce

From Environmental Accounting to Sustainability Accounting

Popis výsledku anglicky

In recent twenty years, among the significant business influencing factors there also belongs company approach to the environment - i.e. its environmental behaviour. Environmental aspects and impacts of company activities, products and services and theireconomic consequences gradually become inseparable part of decision-making processes in enterprises. External stakeholders as well are interested in such information. A system meeting information needs of both external and internal stakeholders in the field of environmental information and which serves as support for their decision-making, is called environmental accounting. However, environmental accounting only covers two pillars of sustainable development. In connection with sustainable developmentprinciples, sustainability accounting has to be newly conceived as an instrument which will allow put this concept into practice.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA402%2F06%2F1100" target="_blank" >GA402/06/1100: Systémy účetnictví a reportingu udržitelného rozvoje a jejich aplikace na mikroekonomické úrovni</a><br>

Návaznosti

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

Rok uplatnění

2006

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the International Scientific Conference "Business Development Possibilities in the New European Area", Part 1

ISBN

9986-19-938-7

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

189-196

Název nakladatele

Vilnius University

Místo vydání

Vilnius

Místo konání akce

Vilnius, Lithuania

Datum konání akce

21. 9. 2006

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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