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  • This paper is focused on the integration of sustainability into the system of business management with an emphasis on financial management and decision making in Czech enterprises. The level of integration of sustainability into financial management and its aspects was examined by two author's empirical research carried out in recent years. In order to collect data, a questionnaire research tool was applied among Czech small, medium-sized and large enterprises across various branches of business branches. The aim of this survey was to identify the approach of Czech enterprises to sustainability and to find out their symptoms in the area of financial management and accounting. The sustainability should be reflected through the whole process of business management. The sustainable performance management requires the inclusion of social and environmental aspects in the evaluation process. It would be advisable to create the integrated system of financial management that would reflect all effects of business sustainable business initiatives.
  • This paper is focused on the integration of sustainability into the system of business management with an emphasis on financial management and decision making in Czech enterprises. The level of integration of sustainability into financial management and its aspects was examined by two author's empirical research carried out in recent years. In order to collect data, a questionnaire research tool was applied among Czech small, medium-sized and large enterprises across various branches of business branches. The aim of this survey was to identify the approach of Czech enterprises to sustainability and to find out their symptoms in the area of financial management and accounting. The sustainability should be reflected through the whole process of business management. The sustainable performance management requires the inclusion of social and environmental aspects in the evaluation process. It would be advisable to create the integrated system of financial management that would reflect all effects of business sustainable business initiatives. (en)
Title
  • Impact of Sustainable Development on the Financial Management of Czech Enterprises
  • Impact of Sustainable Development on the Financial Management of Czech Enterprises (en)
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  • Impact of Sustainable Development on the Financial Management of Czech Enterprises
  • Impact of Sustainable Development on the Financial Management of Czech Enterprises (en)
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  • RIV/49777513:23510/13:43918668!RIV14-MSM-23510___
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  • S
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  • 79052
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  • RIV/49777513:23510/13:43918668
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  • stakeholders; corporate performance; financial management; sustainability; Sustainable development (en)
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  • [EF9A82BCB606]
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  • Brasov
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  • Athens
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  • Advances in Accounting, Auditing and Risk Management.
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  • Krechovská, Michaela
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http://linked.open.../riv/zahajeniAkce
issn
  • 2227-460X
number of pages
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  • WSEAS Press
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  • 978-1-61804-192-0
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  • 23510
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