ENVIRONMENTAL ACCOUNTING AT THE CORPORATE-LEVEL

Ilona Obršálová (), Simona Böhmová, Marcela Kožená and Robert Bata
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Ilona Obršálová: Faculty of Economics and Administration, University of Pardubice, Czech Republic
Simona Böhmová: Faculty of Chemical Technology, University of Pardubice, Czech Republic
Marcela Kožená: Faculty of Economics and Administration, University of Pardubice, Czech Republic
Robert Bata: Faculty of Economics and Administration, University of Pardubice, Czech Republic

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, 2005

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.

Keywords: environmental accounting; environmental management system; company; costs; external costs; environmental information (search for similar items in EconPapers)
JEL-codes: Q56 (search for similar items in EconPapers)
Date: 2005
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http://tbs.ubbcluj.ro/RePEc/bbn/journl/2005_1_2_Obrsalova.pdf Revised version, 2005 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:bbn:journl:2005_1_2_obrsalova

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