Publikace detail

The State of Preparedness of Czech Enterprises for Environmental Accounting System Implementation in the Framework of EMAS II

Autoři: Hyršlová Jaroslava

Rok: 2003

Druh publikace: článek ve sborníku

Název zdroje: Proceedings from International Scientific Conference Economic Aspects of Environmental Protection

Název nakladatele: University of Pardubice

Místo vydání: Pardubice

Strana od-do: 44-49

Tituly:

Jazyk	Název	Abstrakt	Klíčová slova
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

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