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DC poleHodnotaJazyk
dc.contributor.authorVallišová, Lucie
dc.contributor.authorČerná, Marie
dc.contributor.authorHinke, Jana
dc.date.accessioned2019-08-19T10:00:08Z-
dc.date.available2019-08-19T10:00:08Z-
dc.date.issued2018
dc.identifier.citationVALLIŠOVÁ, 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.en
dc.identifier.issn1728-6220
dc.identifier.uri2-s2.0-85063774925
dc.identifier.urihttp://hdl.handle.net/11025/34907
dc.format5 s.cs
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherElsevieren
dc.rights© Elsevieren
dc.titleImplementation of sustainability aspects in the financial reporting system: an environmental accounting standarden
dc.typečlánekcs
dc.typearticleen
dc.rights.accessopenAccessen
dc.type.versionpublishedVersionen
dc.description.abstract-translatedIn 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.en
dc.subject.translatedStatementsen
dc.subject.translatedEnvironmental Factors of Businessen
dc.subject.translatedAccountingen
dc.subject.translatedReportingen
dc.subject.translatedSustainable Developmenten
dc.subject.translatedSustainable Accountingen
dc.subject.translatedEnvironmental Reportingen
dc.subject.translatedIASBen
dc.identifier.doi10.21003/ea.V173-09
dc.type.statusPeer-revieweden
dc.identifier.obd43925703
dc.project.IDSGS-2017-004/Finance a udržitelný rozvoj z pohledu teorie a praxecs
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