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Environmental accounting in the Czech Republic
[Environmentální účetnictví v České republice]

Author

Listed:
  • Jaroslava Hyršlová

    (Katedra ekonomiky a managementu chemického a potravinářského průmyslu, Univerzita Pardubice, Studentská 95, 532 10 Pardubice, Česká republika)

  • Petra Mísařová

    (Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita Brno, Zemědělská 1, 613 00 Brno, Česká republika)

  • Danka Némethová

    (Centrum biostatistiky a analýz, Kamenice 126/3, 625 00 Brno, Česká republika)

Abstract

The aim of the paper is to demonstrate the existing state of environmental accounting as used in business and to discuss the shift of system application, focusing on the enterprises that have already implemented the environmental management systems. The paper summarizes the research outcomes of 2005, carried out by the Czech Environmental Management Centre and the Czech Environmental Information Agency. The research was targeted at the experience of companies with an implementation and operation of the environmental accounting system in the Czech Republic. The subject of the research was tracing and evaluating of environmental costs and benefit of the system of environmental accounting for company management.

Suggested Citation

  • Jaroslava Hyršlová & Petra Mísařová & Danka Némethová, 2006. "Environmental accounting in the Czech Republic [Environmentální účetnictví v České republice]," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 54(6), pages 57-68.
    • Handle: RePEc:mup:actaun:actaun_2006054060057
    DOI: 10.11118/actaun200654060057
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    References listed on IDEAS

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    1. McPhail, K. & Davy, A., 1998. "Integrating Social Concerns into Private Sector Decisionmaking. A Review of Corporate Practices in the Mining, Oil, and Gas Sectors," World Bank - Discussion Papers 384, World Bank.
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