Pomiar w rachunkowości finansowej wpływu przedsiębiorstwa na środowisko naturalne
Measurement of an Enterprise’s Impact on the Environment in Financial Accounting

Summary/Abstract: Purpose – the aim of the article is to determine how present solutions in financial accounting re-garding environmental costs, revenues, assets and liabilities enable to measure an enterprise’s impact on the environment in monetary terms. Design/Methodology/Approach – analysis and synthesis in the literature re-search and deduction in drawing conclusions were used. Findings – financial accounting enables value meas-urement of an enterprise’s impact on the environment to a minor extent due to information on an approxi-mate value of use of natural resources and some environmental losses. Originality/Value – article discusses in-formation usefulness of environmental financial categories in the context of measurement of an enterprise’s impact on the environment.

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