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  • Environmental accounting provides the users with highly significant information serving as support for their decision-making in the conditions where company?s environmental approach is of effect on success of business and therefore is of interest of the stakeholders. If company goals include the improvement of economic performance and environmentally-friendly approach (it means to meet the concept of environmental-economic efficiency ? hereinafter eco-efficiency), then it is evident that the management and other stakeholders must have at their disposal information on environmental aspects and impacts of company activities, products and services as well as on their economic consequences; such information is provided through environmental accounting. However, it has to be pointed out that environmental accounting is not focused on the field of eco-efficiency only. Efficiency is only one of the goals strived for by the management. Another one of the goals ? effectiveness ? cannot be omitted, too. Effecti
  • Environmental accounting provides the users with highly significant information serving as support for their decision-making in the conditions where company?s environmental approach is of effect on success of business and therefore is of interest of the stakeholders. If company goals include the improvement of economic performance and environmentally-friendly approach (it means to meet the concept of environmental-economic efficiency ? hereinafter eco-efficiency), then it is evident that the management and other stakeholders must have at their disposal information on environmental aspects and impacts of company activities, products and services as well as on their economic consequences; such information is provided through environmental accounting. However, it has to be pointed out that environmental accounting is not focused on the field of eco-efficiency only. Efficiency is only one of the goals strived for by the management. Another one of the goals ? effectiveness ? cannot be omitted, too. Effecti (en)
  • Environmetální účetnictví poskytuje uživatelům velmi významné informace sloužící k podpoře jejich rozhodovacích procesů, za podmínek kdy environmentální přístup podniku je zásadou úspěšného podnikání a tedy i v zájmu zainteresovaných stran. Pokud cíle podniku obsahují zvyšování ekonomické výkonosti a environmentálně vstřícný přístup (což znamená sledování zásad konceptu environmentálně-ekonomické výkonnosti - dále jen eko-výkonnost), pak je zřejmé, že management i další zainteresované strany musí mít k dispozici informace o environmetálních aspektech a dopadech podnikových aktivit, výrobků a služeb, stejně tak o jejich ekonomických souvislostech; takové informace jsou poskytovány prostřednictvím environmetálního účetnictví. Nicméně musí být zmíněno, že environmentální účetnictví se nezabývá pouze otázkou eko-výkonnosti. Výkonnost je pouze jeden z cílů, o který management podniku usiluje. Další z cílů - efektivnost - nemůže být rovněž opomenut. Efektivnost patří mezi důležité parametry přirozeného cho (cs)
Title
  • Sustainability Accounting versus Environmental Accounting
  • Sustainability Accounting versus Environmental Accounting (en)
  • Udržitelné účetnictví versus environmentální účetnictví (cs)
skos:prefLabel
  • Sustainability Accounting versus Environmental Accounting
  • Sustainability Accounting versus Environmental Accounting (en)
  • Udržitelné účetnictví versus environmentální účetnictví (cs)
skos:notation
  • RIV/00216275:25310/07:00005868!RIV08-GA0-25310___
http://linked.open.../vavai/riv/strany
  • 528
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • P(GA402/06/1100)
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 453641
http://linked.open...ai/riv/idVysledku
  • RIV/00216275:25310/07:00005868
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • sustainable accounting; environmental accounting; sustainable development (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [EEE4C5BF08D3]
http://linked.open...i/riv/mistoVydani
  • Ústí nad Labem
http://linked.open...i/riv/nazevZdroje
  • EA-SDI 2007
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...vavai/riv/projekt
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Vávra, Jan
  • Hyršlová, Jaroslava
number of pages
http://purl.org/ne...btex#hasPublisher
  • Univerzita Jana Evangelisty Purkyně v Ústí nad Labem
https://schema.org/isbn
  • 978-80-7044-883-0
http://localhost/t...ganizacniJednotka
  • 25310
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