Ein Beispiel über Applikation der Elementen des umweltorientierten Rechnungswesens in den tschechischen Betrieben

Abstract

Environmental accounting as a new enwironmental policy instrument in the Czech Republic is discussed. There are described the managerial accounting possbilities and two case studies from the chemical industry. Contemporary information system in the companies can not reflect the polluter pays principle as one of the main principlesof the environmental policy. The contribution describes the ways of improving, like the first steps for the environmental management systems in the environmental efficiency indicators for companies and environmental reporting.