Implementation of Environmental Management System (EMS) and its Impact on Accounting Agenda - A Study Case of an Automotive Company in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F16%3A00000949" target="_blank" >RIV/46747885:24310/16:00000949 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.5593/sgemsocial2016B23" target="_blank" >http://dx.doi.org/10.5593/sgemsocial2016B23</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.5593/sgemsocial2016B23" target="_blank" >10.5593/sgemsocial2016B23</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Implementation of Environmental Management System (EMS) and its Impact on Accounting Agenda - A Study Case of an Automotive Company in the Czech Republic

Popis výsledku v původním jazyce

The paper deals with environmental activities in automotive industry on the example of a chosen company, which is a subcontractor of the most significant cars’ manufacturers in the Czech Republic. The aims of the paper are: firstly, to identify environmental activities of the chosen company, secondly, to evaluate the implementation of the Environmental Management System (EMS) in this company, thirdly, to suggest the Environmental Management Accounting (EMA) for this company. Based on the review of scientific literature the goals pointed above were achieved by the research methods of description (of the company status mostly). The empiric data were retrieved by a systematic observation of the internal processes in the chosen company. Based on the analysed data, the synthesis of evaluation of EMS implementation and the proposal of EMA was made. It results in a better identification and a more accurate quantification of costs and revenues associated with environmental issues, which should improve decision-making processes of managers in the chosen company.

Název v anglickém jazyce

Implementation of Environmental Management System (EMS) and its Impact on Accounting Agenda - A Study Case of an Automotive Company in the Czech Republic

Popis výsledku anglicky

The paper deals with environmental activities in automotive industry on the example of a chosen company, which is a subcontractor of the most significant cars’ manufacturers in the Czech Republic. The aims of the paper are: firstly, to identify environmental activities of the chosen company, secondly, to evaluate the implementation of the Environmental Management System (EMS) in this company, thirdly, to suggest the Environmental Management Accounting (EMA) for this company. Based on the review of scientific literature the goals pointed above were achieved by the research methods of description (of the company status mostly). The empiric data were retrieved by a systematic observation of the internal processes in the chosen company. Based on the analysed data, the synthesis of evaluation of EMS implementation and the proposal of EMA was made. It results in a better identification and a more accurate quantification of costs and revenues associated with environmental issues, which should improve decision-making processes of managers in the chosen company.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 3rd International Multidisciplinary Scientific Conferences on Social Sciences and Arts SGEM 2016, Volume III

ISBN

978-619-7105-74-2

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

321-328

Název nakladatele

STEF92 Technology Ltd.

Místo vydání

Sofia

Místo konání akce

Albena

Datum konání akce

1. 1. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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