Analysis of the financial indicators in companies affected by the circular economy

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F20%3A43901772" target="_blank" >RIV/60076658:12510/20:43901772 - isvavai.cz</a>

Výsledek na webu

<a href="http://ocs.ef.jcu.cz/files/site/INPROFORUM%202020_ConferenceProceeding.pdf" target="_blank" >http://ocs.ef.jcu.cz/files/site/INPROFORUM%202020_ConferenceProceeding.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Analysis of the financial indicators in companies affected by the circular economy

Popis výsledku v původním jazyce

Circular economics is a system in which production systems are closed in relation to resources, where these resources are reused. This can occur in material flows, energy flows and more. This paper primarily deals with the analysis of financial indicators (total amount of assets, total amount of fixed assets, current assets, owner´s equity, liabilities, costs and revenues) for companies that have implemented elements of circular economy in comparison with companies that do not have implemented the elements of circular economies. It was found that certain financial indicators are influenced by the implementation of elements of the circular economy. These are indicators of current assets and owners&apos; equity. Significant differences in other financial indicators were found in the breakdown of companies according to the established individual elements of the circular economy, such as backup of plastic packaging, increasing the life of packaging; recycling and re-use of waste; and use of renewable resources, specifically for the indicator total assets, fixed assets, liabilities, operational revenues and operational costs.

Název v anglickém jazyce

Analysis of the financial indicators in companies affected by the circular economy

Popis výsledku anglicky

Circular economics is a system in which production systems are closed in relation to resources, where these resources are reused. This can occur in material flows, energy flows and more. This paper primarily deals with the analysis of financial indicators (total amount of assets, total amount of fixed assets, current assets, owner´s equity, liabilities, costs and revenues) for companies that have implemented elements of circular economy in comparison with companies that do not have implemented the elements of circular economies. It was found that certain financial indicators are influenced by the implementation of elements of the circular economy. These are indicators of current assets and owners&apos; equity. Significant differences in other financial indicators were found in the breakdown of companies according to the established individual elements of the circular economy, such as backup of plastic packaging, increasing the life of packaging; recycling and re-use of waste; and use of renewable resources, specifically for the indicator total assets, fixed assets, liabilities, operational revenues and operational costs.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 14th International Scientific Conference INPROFORUM: Business Cycles – more than Economic Phenomena

ISBN

978-80-7394-824-5

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

64-69

Název nakladatele

University of South Bohemia in České Budějovice, Faculty of Economics

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

5. 11. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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