|Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard
|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.
|Keywords in different language:
|Statements;Environmental Factors of Business;Accounting;Reporting;Sustainable Development;Sustainable Accounting;Environmental Reporting;IASB
|Abstract in different language:
|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.
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|Články / Articles (KFU)
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