Environmental Management Systems as one of the Sustainability Development Instruments; a Position and the Role of Management and Financial Accounting

Environmentální systémy řízení jako jeden z nástrojů udržitelného rozvoje; postavení a role manažerského a finančního účetnictví

Dana Kovanicová

Český finanční a účetní časopis, 2009, vol. 2009, issue 4, 6-20

Abstract: The paper defines enterprise environmental management systems (EMS) to formulate the positions and functions of environmentally oriented management accounting (EMA) subsequently. It is accounted for, that EMA plays very important role during preparation and installation of EMS and - moreover - that it has a crucial role during operating of the system. Strength of this system lies in its orientation on value and physical information not only ex post, but ex ante as well. Financial accounting is still not yet oriented on presentation of information with the impact on sustainable development, even though its conceptual framework does not hamper it.

Keywords: Sustainable Development; Environmental Management System; Environmental Management Accounting; Financial Accounting; Udržitelný rozvoj; Environmentální systém řízení; Environmentální manažerské účetnictví; Finanční účetnictví (search for similar items in EconPapers)
JEL-codes: M41 Q56 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.18267/j.cfuc.44

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