Publikace detail

Investment into Environmental Protection

Autoři: Hyršlová Jaroslava | Hájek Miroslav

Rok: 2005

Druh publikace: článek ve sborníku

Název zdroje: Proceedings of The International Conference "BUSINESS-STUDIES-SCIENCE 2005"

Název nakladatele: Zemaitija College

Místo vydání: Rietavas, Lithuania

Strana od-do: 125-128

Tituly:

Jazyk	Název	Abstrakt	Klíčová slova
cze	Investice do ochrany životního prostředí	XXX	ochrana životního prostředí, environmentální manažerské účetnictví, investiční rozhodování
eng	Investment into Environmental Protection	As investments predetermine the development of a company, frequently for many years in advance, decision-making in this respect is a strategic matter. If, e.g., investments connected with prevention of pollution are neglected or not implemented in time, this may lead to increased costs in the future. It is apparent from historical developments that environmental problems frequently occur very rapidly and can be connected with very important changes in the business environment, shifting development towards greater eco-efficiency. The rate of changes determines the strategic importance of environmental projects for companies. In the framework of investment decision-making, it is thus necessary to consider all potential and strategically relevant aspects of investments. It is necessary to include the opportunity costs of unrealised environmental protection in the decision-making, where these costs correspond to the forgone benefits following from environmental protection, connected primarily with company costs.	environmental protection, environmental management accounting, investment appraisal

Vyhledávání