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The State of Preparedness of Czech Enterprises for Environmental Accounting System Implementation in the Framework of EMAS II
Authors: Hyršlová Jaroslava
Year: 2003
Type of publication: článek ve sborníku
Name of source: Proceedings from International Scientific Conference Economic Aspects of Environmental Protection
Publisher name: University of Pardubice
Place: Pardubice
Page from-to: 44-49
Titles:
Language Name Abstract Keywords
cze Připravenost českých podniků na implementaci systému environmentálního účetnictví v rámci EMAS II environmentální účetnictví, EMAS, zavádění environmentálního účetnictví
eng The State of Preparedness of Czech Enterprises for Environmental Accounting System Implementation in the Framework of EMAS II The paper deals with requirements on environmental management accounting (EMA) implementation in the framework of EMAS as well as reporting of environmental costs. The paper includes some of the results acquired from a qualitative study of the state of preparedness of enterprises, registered in the EMAS, to implement EMA. The main objective of the study was to determine the existing state of EMA implementation in selected enterprises and to identify problems that could arise in the enterprises in connection with requirements following from EMAS. environmental accounting, EMAS, environmental accounting implementation