Sustainability accounting: brief history and perspectives
Konferenční objektOtevřený přístuppeer-reviewedpostprintDatum publikování
2015
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
Melandrium
Abstrakt
Sustainability accounting and reporting are relatively new disciplines that have their early days in the 60s and the 70s of the 20th century. In professional literature these terms have been emerging from the 90s of the last century. An array of research works dealing with various perspectives on these problems has been realised since then. Scientific terminology as well as principles, rules and methods that should be respected and used by the system have been discussed. Sustainability accounting has its roots in financial and managerial accounting, and it is possible to apply it both at macroeconomic (state) and microeconomic (corporate) level. The system provides information for all interested parties in support of decision-making processes in accordance with sustainability principles. The paper deals with sustainability accounting at the corporate level. A brief history of sustainability accounting development is presented and then main benefits and imperfections of the system are discussed. In the paper the main focus is aimed especially at the future development (prospects) of the system. The problems of sustainability accounting are solved from the world development point of view, but the state of solved problems in terms of the Czech Republic is in focus as well.
Rozsah stran
p. 607-616
ISSN
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Projekt
Zdrojový dokument
The 9th International Days of Statistics and Economics: Conference Proceedings
Vydavatelská verze
http://msed.vse.cz/msed_2015/article/74-Hyrslova-Jaroslava-paper.pdf
Přístup k e-verzi
open access
Název akce
The 9th International Days of Statistics and Economics (10.09.2015 - 12.09.2015)
ISBN
978-80-87990-06-3
Studijní obor
Studijní program
Signatura tištěné verze
Umístění tištěné verze
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Klíčová slova
sustainability, corporate sustainability, sustainability accounting, sustainability reporting, udržitelnost, podniková udržitelnost, účetnictví udržitelného rozvoje, vykazování udržitelného rozvoje