Approaches and possibilities of using accountingt information to measure sustainable development of corporation

Přístupy a možnosti využití účetních informací pro měření udržitelného rozvoje podniku

Jana Fibírová and Bohumil Král

Český finanční a účetní časopis, 2009, vol. 2009, issue 4, 21-34

Abstract: Evaluation of the company's social accountability for its sustainable development requires including measurement of social and environmental influences into accounting system. Subject of interest of environmental accounting should not be only adding of financial accounting about environmental costs and benefits but the new conceptual approach to accounting information. It can be solved by connecting strategic and tactic management criteria, financial and non financial measures with the respect to comparability, timeliness and verifiability of accounting information.

Keywords: Sustainable development; Environmental accounting; Underlying assumptions; Qualitative characteristics; Udržitelný rozvoj; Environmentální účetnictví; Základní předpoklady; Kvalitativní charakteristiky účetnictví (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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DOI: 10.18267/j.cfuc.45

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