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Environmental Accounting At The Corporate-Level

Author

Listed:
  • 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)

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.

Suggested Citation

  • Ilona Obršálová & Simona Böhmová & Marcela Kožená & Robert Bata, 2005. "Environmental Accounting At The Corporate-Level," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
    • Handle: RePEc:bbn:journl:2005_1_2_obrsalova
    as

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    File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/2005_1_2_Obrsalova.pdf
    File Function: Revised version, 2005
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    More about this item

    Keywords

    environmental accounting; environmental management system; company; costs; external costs; environmental information;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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