Przesłanki uwzględniania kosztów środowiskowych w MŚP w dobie zrównoważonego rozwoju
Prerequisites for including environmental costs of SMEs in the era of sustainable development

Summary/Abstract: This article presents arguments to demonstrate that companies from the SME sector are prepared for providing stakeholders with information on environmental costs in the era of sustainable development. The study was based on the thesis of the need to take account of environmental aspects in the management of the enterprise. Methodological base for the discussion was the analysis of the literature, as well as listening to voices of practitioners. The conducted analyses clearly show that challenges faced by SMEs are significant. Increasingly appreciated concept of sustainable development, the growing corporate social responsibility of companies and the environment, result in an increase in information and control requirements of designated accounting systems, expanding the scope of data provided by the accounting information in the field of environmental protection.

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