ENVIRONMENTAL ACCOUNTING AT THE CORPORATE-LEVEL
ENVIRONMENTAL ACCOUNTING AT THE CORPORATE-LEVEL
Author(s): Ilona Obršálová, Simona Böhmová, Robert Baťa, Marcela KoženáSubject(s): Economy
Published by: Studia Universitatis Babes-Bolyai
Keywords: environmental accounting; environmental management system; company; costs; external costs; environmental information
Summary/Abstract: The paper focuses on selected problems of environmental accounting at the corporate-level. As a key term, environmental cost is identified. There are many problems connected with determination of environmental costs and evaluation of environmental benefits. Contemporary results of the research in this area in the Czech Republic and abroad are discussed. The role of companies, especially small-medium sized enterprises (SME), in sustainable development and their informational support is mentioned.
Journal: Studia Universitatis Babes Bolyai - Negotia
- Issue Year: 50/2005
- Issue No: 1
- Page Range: 15-22
- Page Count: 8
- Language: English