Název:	Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard
Autoři:	Vallišová, Lucie Černá, Marie Hinke, Jana
Citace zdrojového dokumentu:	VALLIŠOVÁ, L., ČERNÁ, M., HINKE, J. Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard. Economic Annals-ХХI, 2018, roč. 173, č. 9-10, s. 55-59. ISSN 1728-6220.
Datum vydání:	2018
Nakladatel:	Elsevier
Typ dokumentu:	článek article
URI:	2-s2.0-85063774925 http://hdl.handle.net/11025/34907
ISSN:	1728-6220
Klíčová slova v dalším jazyce:	Statements;Environmental Factors of Business;Accounting;Reporting;Sustainable Development;Sustainable Accounting;Environmental Reporting;IASB
Abstrakt v dalším jazyce:	In the field of financial accounting, similarly to the company management, besides considering economic aspects, arises a need to incorporate the influence of enterprise’s activities on environment and society. Nevertheless, almost all accounting systems are still based on the financial view of the business and the level of environmental and social efficiency is only rarely assessed. A multidimensional business efficiency measurement is not feasible within these standard accounting systems. For this reason, the subject of interest and the main research goal of the authors is to supplement and extend the existing legislative framework on environmental and social accounting, approved by the IASB. The purpose of this article is to propose an individual standard focused on environmental reporting. The individual standard of financial reporting focused on environmental aspects will provide a possibility of a standardized view on business and may be used to harmonize reported data. Compared to other environmental concepts, the proposed standard is based on the same principles as the currently used reporting framework, therefore it is easily grasped and applicable.
Práva:	© Elsevier
Vyskytuje se v kolekcích:	Články / Articles (KFU) OBD

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