Publikace detail

Environmental Management Accounting in the Framework of EMAS II in the Czech Republic

Autoři: Hyršlová Jaroslava | Hájek Miroslav

Rok: 2005

Druh publikace: kapitola v odborné knize

Název zdroje: Implementing Environmental Management Accounting: Status and Challenges

Název nakladatele: Springer

Místo vydání: Dordrecht, The Netherlands

Strana od-do: 279-295

Tituly:

Jazyk	Název	Abstrakt	Klíčová slova
cze	Environmentální manažerské účetnictví v rámci EMAS II v České republice	XXX	environmentální management, EMAS, environmentální účetnictví, manažerské účetnictví
eng	Environmental Management Accounting in the Framework of EMAS II in the Czech Republic	Environmental management systems are broadly implemented in enterprises in the Czech Republic. The Eco-Management and Audit Scheme (EMAS) consists in voluntary activity of the enterprise, intended to control the environmental impact of enterprise activities and to provide the relevant information to the general public and other interested parties. The Czech Republic has included requirements on implementation of environmental management accounting in the framework of EMAS. If an enterprise is attempting to implement EMAS, then an essential part of the system consists in the obligation to establish and maintain procedures for tracing of environmental costs in order to implement environmental management accounting (EMA). The paper deals with requirements on EMA implementation in the framework of EMAS as well as reporting of environmental costs and revenues. 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.	environmental management, EMAS, environmental accounting, management accounting

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