| Title | International Standardization In The Economic-Environmental Accounting Of Business Material Flows |
|---|---|
| ID_Doc | 70642 |
| Authors | Daneshjo, N; Majerník, M; Sanciová, G; Pajerská, ED; Stofková, KR |
| Title | International Standardization In The Economic-Environmental Accounting Of Business Material Flows |
| Year | 2018 |
| Published | |
| Abstract | The quality of life and the quality of the environment must be perceived, whether from a globalized, regional or local, corporate or combined perspectives. Economic and environmental development activities are coordinated today by the world top socio-economic authorities. The highest priority is sustainable development, sustainable competitive production and green growth. Based on this, the results of analysis and outputs of authors' own research on the progressive forms and tools of financial, management and environmental accounting for SMEs abroad and in Slovakia are systematically summarized. The concept of a model for implementing enterprise environmental costs and returns to traditional business accounting is designed. The concept is based on the use of STN EN ISO 14052:2012 Environmental Management. Cost accounting material flow were processed at the workplace of contributors. In analyzing and evaluating environmental business costs and revenues, all the organization activities have to identify relevant costs and revenues, and these are associated with the identified environmental aspects, impacts and risks. If an organization has established and maintained a standard environmental management system (according to STN EN ISO 14001 respectively EMAS III), the use of the model in practice is significantly more effective through the EAVaR. If an organization does not operate such a certified system, an environmental audit - an initial environmental review - is required to enter into the economic and environmental operational accounting. The concept of the model was dimensioned by pilot verification under specific conditions of practice - civil engineering. |
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