Environmental Accounting At The Corporate-Level
Ilona Obršálová, Simona Böhmová, Marcela Kožená, Robert Baťa
Abstract
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Ilona Obršálová, Simona Böhmová, Marcela Kožená, Robert Baťa
Abstract
Open-access reader
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.
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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.
Key concepts: Czech, Environmental accounting, Business, Accounting, Environmental full-cost accounting, Sustainable development, Cost accounting, Key (lock)