| Title | Model of Corporate Accounting for Sustainable Development |
|---|---|
| ID_Doc | 78597 |
| Authors | Zborková, J; Dvoráková, L |
| Title | Model of Corporate Accounting for Sustainable Development |
| Year | 2014 |
| Published | |
| Abstract | The concept of sustainable development was first discussed and gradually implemented at the macro level in response to the accelerating problems with the consumption of non-renewable resources, increasing environmental pollution and global problems of the world that are locally unsolvable. Nowadays, the concept of the sustainable development is considered a phenomenon of the 21st century, as the current consumption and production patterns are, at least in the long term, considered unsustainable. Nowadays, enterprises often implement voluntary environmental tools, create and subscribe to codes of ethics in environmental and social areas they affect, and lastly accept the principles of corporate social responsibility. The paper presents the results of research in the field of corporate accounting for sustainable development based on the integration of economic, environmental and social aspects of corporate performance as one of the key factors of competitiveness and business success. This paper analyzes the concept of sustainable development at the micro level in the context of economic, environmental and social terms of the 21 century. The primary objective of this paper is a constructive proposal of solution of the theoretical problems that arise during the implementation of tools that help to manage the business in accordance with the principles of sustainable development, and to propose a model of corporate accounting for sustainable development. |
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