Udržitelné účetnictví versus environmentální účetnictví

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25310%2F07%3A00005868" target="_blank" >RIV/00216275:25310/07:00005868 - 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

Sustainability Accounting versus Environmental Accounting

Popis výsledku v původním jazyce

Environmental accounting provides the users with highly significant information serving as support for their decision-making in the conditions where company?s environmental approach is of effect on success of business and therefore is of interest of thestakeholders. If company goals include the improvement of economic performance and environmentally-friendly approach (it means to meet the concept of environmental-economic efficiency ? hereinafter eco-efficiency), then it is evident that the managementand other stakeholders must have at their disposal information on environmental aspects and impacts of company activities, products and services as well as on their economic consequences; such information is provided through environmental accounting. However, it has to be pointed out that environmental accounting is not focused on the field of eco-efficiency only. Efficiency is only one of the goals strived for by the management. Another one of the goals ? effectiveness ? cannot be omitt

Název v anglickém jazyce

Sustainability Accounting versus Environmental Accounting

Popis výsledku anglicky

Environmental accounting provides the users with highly significant information serving as support for their decision-making in the conditions where company?s environmental approach is of effect on success of business and therefore is of interest of thestakeholders. If company goals include the improvement of economic performance and environmentally-friendly approach (it means to meet the concept of environmental-economic efficiency ? hereinafter eco-efficiency), then it is evident that the managementand other stakeholders must have at their disposal information on environmental aspects and impacts of company activities, products and services as well as on their economic consequences; such information is provided through environmental accounting. However, it has to be pointed out that environmental accounting is not focused on the field of eco-efficiency only. Efficiency is only one of the goals strived for by the management. Another one of the goals ? effectiveness ? cannot be omitt

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

2007

Kód důvěrnosti údajů

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

Název statě ve sborníku

EA-SDI 2007

ISBN

978-80-7044-883-0

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

528

Název nakladatele

Univerzita Jana Evangelisty Purkyně v Ústí nad Labem

Místo vydání

Ústí nad Labem

Místo konání akce

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Datum konání akce

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Typ akce podle státní příslušnosti

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Kód UT WoS článku

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