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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
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    References listed on IDEAS

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    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.
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    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

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