Environmental Impact Identified from Company Accounts in the Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Environmental Impact Identified from Company Accounts in the Czech Republic

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Environmental Impact Identified from Company Accounts in the Czech Republic

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

WIT Transactions on Ecology and the Environment

ISBN

978-1-84564-886-2

ISSN

1743-3541

e-ISSN

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Počet stran výsledku

9

Strana od-do

695-703

Název nakladatele

WIT Press

Místo vydání

Ashurst Lodge

Místo konání akce

Putrajaya, Malaysia

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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