Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F18%3A43954704" target="_blank" >RIV/49777513:23510/18:43954704 - isvavai.cz</a>

Výsledek na webu

<a href="http://soskin.info/userfiles/file/Economic-Annals-pdf/DOI/ea-V173-09.pdf" target="_blank" >http://soskin.info/userfiles/file/Economic-Annals-pdf/DOI/ea-V173-09.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.21003/ea.V173-09" target="_blank" >10.21003/ea.V173-09</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard

Popis výsledku v původním jazyce

In the field of financial accounting, similarly to the company management, besides considering economic aspects, arises a need to incorporate the influence of enterprise’s activities on environment and society. Nevertheless, almost all accounting systems are still based on the financial view of the business and the level of environmental and social efficiency is only rarely assessed. A multidimensional business efficiency measurement is not feasible within these standard accounting systems. For this reason, the subject of interest and the main research goal of the authors is to supplement and extend the existing legislative framework on environmental and social accounting, approved by the IASB. The purpose of this article is to propose an individual standard focused on environmental reporting. The individual standard of financial reporting focused on environmental aspects will provide a possibility of a standardized view on business and may be used to harmonize reported data. Compared to other environmental concepts, the proposed standard is based on the same principles as the currently used reporting framework, therefore it is easily grasped and applicable.

Název v anglickém jazyce

Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard

Popis výsledku anglicky

In the field of financial accounting, similarly to the company management, besides considering economic aspects, arises a need to incorporate the influence of enterprise’s activities on environment and society. Nevertheless, almost all accounting systems are still based on the financial view of the business and the level of environmental and social efficiency is only rarely assessed. A multidimensional business efficiency measurement is not feasible within these standard accounting systems. For this reason, the subject of interest and the main research goal of the authors is to supplement and extend the existing legislative framework on environmental and social accounting, approved by the IASB. The purpose of this article is to propose an individual standard focused on environmental reporting. The individual standard of financial reporting focused on environmental aspects will provide a possibility of a standardized view on business and may be used to harmonize reported data. Compared to other environmental concepts, the proposed standard is based on the same principles as the currently used reporting framework, therefore it is easily grasped and applicable.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

Economic Annals-ХХI

ISSN

1728-6220

e-ISSN

—

Svazek periodika

173

Číslo periodika v rámci svazku

9-10

Stát vydavatele periodika

UA - Ukrajina

Počet stran výsledku

5

Strana od-do

55-59

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85063774925