IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2011y2011i4id171p172-178.html
   My bibliography  Save this article

Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development
[Současný přístup vlastníků a manažerů k environmentálním nákladům a externalitám udržitelného rozvoje společnosti]

Author

Listed:
  • Bohuslava Knapová

Abstract

One of main targets of each company is performance growth and thrifty approach to the life environment. It is evident that owners and managers need to have available information about environmental issues and their economic results in the social environment. That´s why the accounting system should be conformable to new information needs; it should cover the economic, environmental and social connections of business in the area of expenses/costs and incomes. It is necessary to work with the allocation of costs to responsibility centres, business activities and outputs for purposes of the right decision making of owners and managers. With the decision making of environmental issues it is not possible to omit the existence of externalities and their negative and positive results in the scopus of company sustainable development.

Suggested Citation

  • Bohuslava Knapová, 2011. "Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development [Současný přístup vlastníků a manažerů k environmentálním nákladům a externa," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 172-178.
    • Handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:171:p:172-178
    DOI: 10.18267/j.cfuc.171
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.171.html
    Download Restriction: free of charge
    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.171.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.cfuc.171?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Bloemhof-Ruwaard, Jacqueline M. & van Beek, Paul & Hordijk, Leen & Van Wassenhove, Luk N., 1995. "Interactions between operational research and environmental management," European Journal of Operational Research, Elsevier, vol. 85(2), pages 229-243, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. White, Leroy & Lee, Gregory John, 2009. "Operational research and sustainable development: Tackling the social dimension," European Journal of Operational Research, Elsevier, vol. 193(3), pages 683-692, March.
    2. Romero-Morales, Dolores & Carrizosa, Emilio & Conde, Eduardo, 1997. "Semi-obnoxious location models: A global optimization approach," European Journal of Operational Research, Elsevier, vol. 102(2), pages 295-301, October.
    3. Brandenburg, Marcus & Govindan, Kannan & Sarkis, Joseph & Seuring, Stefan, 2014. "Quantitative models for sustainable supply chain management: Developments and directions," European Journal of Operational Research, Elsevier, vol. 233(2), pages 299-312.
    4. Romy Morana & Stefan Seuring, 2011. "A Three Level Framework for Closed-Loop Supply Chain Management—Linking Society, Chain and Actor Level," Sustainability, MDPI, vol. 3(4), pages 1-14, April.
    5. S. Maryam Masoumi & Nima Kazemi & Salwa Hanim Abdul-Rashid, 2019. "Sustainable Supply Chain Management in the Automotive Industry: A Process-Oriented Review," Sustainability, MDPI, vol. 11(14), pages 1-30, July.
    6. Harris, Irina & Naim, Mohamed & Palmer, Andrew & Potter, Andrew & Mumford, Christine, 2011. "Assessing the impact of cost optimization based on infrastructure modelling on CO2 emissions," International Journal of Production Economics, Elsevier, vol. 131(1), pages 313-321, May.
    7. Letmathe, Peter & Wagner, Sandra, 2018. "“Messy” marginal costs: Internal pricing of environmental aspects on the firm level," International Journal of Production Economics, Elsevier, vol. 201(C), pages 41-52.
    8. Cruz, Jose M., 2008. "Dynamics of supply chain networks with corporate social responsibility through integrated environmental decision-making," European Journal of Operational Research, Elsevier, vol. 184(3), pages 1005-1031, February.
    9. Thies, Christian & Kieckhäfer, Karsten & Spengler, Thomas S. & Sodhi, Manbir S., 2019. "Operations research for sustainability assessment of products: A review," European Journal of Operational Research, Elsevier, vol. 274(1), pages 1-21.
    10. Méjean, Aurélie & Hope, Chris, 2013. "Supplying synthetic crude oil from Canadian oil sands: A comparative study of the costs and CO2 emissions of mining and in-situ recovery," Energy Policy, Elsevier, vol. 60(C), pages 27-40.
    11. Srivastava, Samir K., 2008. "Network design for reverse logistics," Omega, Elsevier, vol. 36(4), pages 535-548, August.
    12. Daniel, S. E. & Diakoulaki, D. C. & Pappis, C. P., 1997. "Operations research and environmental planning," European Journal of Operational Research, Elsevier, vol. 102(2), pages 248-263, October.
    13. Ozden Tozanli & Gazi Murat Duman & Elif Kongar & Surendra M. Gupta, 2017. "Environmentally Concerned Logistics Operations in Fuzzy Environment: A Literature Survey," Logistics, MDPI, vol. 1(1), pages 1-42, June.
    14. Ye, Fei & Zhao, Xiande & Prahinski, Carol & Li, Yina, 2013. "The impact of institutional pressures, top managers' posture and reverse logistics on performance—Evidence from China," International Journal of Production Economics, Elsevier, vol. 143(1), pages 132-143.
    15. Tapiero , Charles, 2003. "Environmental Games and Queue Models," ESSEC Working Papers DR 03013, ESSEC Research Center, ESSEC Business School.
    16. Letmathe, Peter & Balakrishnan, Nagraj, 2005. "Environmental considerations on the optimal product mix," European Journal of Operational Research, Elsevier, vol. 167(2), pages 398-412, December.
    17. Sundarakani, Balan & de Souza, Robert & Goh, Mark & Wagner, Stephan M. & Manikandan, Sushmera, 2010. "Modeling carbon footprints across the supply chain," International Journal of Production Economics, Elsevier, vol. 128(1), pages 43-50, November.
    18. Acosta-Vega, Rick K. & Algaba, Encarnación & Sánchez-Soriano, Joaquín, 2023. "Design of water quality policies based on proportionality in multi-issue problems with crossed claims," European Journal of Operational Research, Elsevier, vol. 311(2), pages 777-788.
    19. Cruz, Jose M. & Wakolbinger, Tina, 2008. "Multiperiod effects of corporate social responsibility on supply chain networks, transaction costs, emissions, and risk," International Journal of Production Economics, Elsevier, vol. 116(1), pages 61-74, November.
    20. González-Torre, Pilar L. & Adenso-Díaz, Belarmino, 2006. "Reverse logistics practices in the glass sector in Spain and Belgium," International Business Review, Elsevier, vol. 15(5), pages 527-546, October.

    More about this item

    Keywords

    Sustainable development; Environmental accounting; Environmental expenses/costs; Positive and negative externalities; Economic; environmental and social aspects and connections; Udržitelný rozvoj; Environmentální účetnictví; Environmentální náklady; Pozitivní a negativní externality; Ekonomické; environmentální a sociální aspekty a souvislosti;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:171:p:172-178. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.