Application of the environmental protection expenditure account

Broniewicz, Elżbieta

doi:10.1108/14777830710731752

Cited by 3 publications

(3 citation statements)

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“…A consequence of the tendency in the organization's approach to environmental problems is the allocation of significant resources to the protection of its individual elements [39]. Environmental protection expenditure is part of the European System for the Collection of Economic Information on the Environment-SERIEE [40].…”

Section: Literature Review and Research Purposementioning

confidence: 99%

Municipal Urban Waste Management—Challenges for Polish Cities in an Era of Circular Resource Management

Mesjasz-Lech

2021

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Municipal authorities increasingly view environmental protection as one of the goals of city management. The pro-environmental orientation of cities can, therefore, foster the creation of new management methods and instruments and promote reorganization of determining material flows in a municipal system. Activities of this kind should result not only in the reduction of generated waste but also in the creation of closed material cycles. Considering the tasks of Polish local governments, municipalities should pay the most attention to municipal waste. Accordingly, the goal of this study was to identify the problem of mixed municipal waste in cities and assess the influence of investments into fixed assets for environmental protection in the scope of waste management on the quantity of mixed municipal waste in cities. This article also identifies activities for circular resource management that need to be realized by Polish municipalities. The analysis was performed using the panel model, dynamic indexes, and critical analysis of city documents. The conducted research revealed positive trends in cities with respect to the amount of waste collected non-selectively that is conducive to circular resource management. The fact that municipal waste quantity is on the increase should encourage urban authorities to promote pro-environmental waste management behaviors among city dwellers.

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Section: Literature Review and Research Purposementioning

confidence: 99%

Municipal Urban Waste Management—Challenges for Polish Cities in an Era of Circular Resource Management

Mesjasz-Lech

2021

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“…Even though the concept of sustainability has been increasingly used in the second half of the twentieth century, the research work related to the issue dates back to the 1840s. It has drawn significant attention following the publishing of Our Common Future, also known as the Brundtland Report, which was adopted by The World Commission on Environment and Development in 1987, leading to serious studies on the relationship between sustainable development and environmental issues (Quental et al, 2011;Broniewicz, 2007). The commission was established by the United Nations in 1983 to accomplish the objective of sustainable development and to settle for long-term environmental strategies (EPA, 2001;Quental, 2011).…”

Section: Sustainability and Sustainable Developmentmentioning

confidence: 99%

How accounting and accountants may contribute in sustainability?

Çalışkan

2014

Social Responsibility Journal

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Purpose – The main purpose of this paper is to illustrate the role of accounting and accounting professionals in sustainability by conducting an in-depth literature review. Design/methodology/approach – This is a review-based article that does not contain empirical research. A comprehensive literature research was conducted by using online databases of selected scientific publishers and using keywords such as accounting, accounting professionals, sustainability, sustainability reporting and sustainability accounting. In addition to that, web pages of the accounting regulatory bodies and four big audit companies were also investigated. Findings – Based upon the literature survey, it can be said that there is a lack of defining the relationship between the sustainability concept and accounting and also potential solutions to overcome the problems which create challenges for accounting and accounting professionals. Research limitations/implications – The only limitation of the study can be explained as it being a literature survey. Practical implications – It is expected that the results of the paper will appear in several applications among accounting professionals, the firm that they work in, the association of professional accountants, education institutions and all the stakeholders of accounting, especially in countries with the relatively early stage of sustainability practices. The paper may give insight into aforementioned stakeholders of accounting in reformation of accounting toward sustainability. Originality/value – The main contribution of this paper is to fulfill the gap in the accounting and sustainability literature by suggesting “certified sustainability accountant” credential that is equipped with core knowledge of environmental engineering as a specialized profession to handle the technical accounting problems that are related to sustainability.

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“…In literature, multiple studies concentrate on the effects and the efficiency of public expenditures on environmental protection (Wójtowicz et al, 2022;Barak & Tunç, 2022;Barrell et al, 2021;Gholipour & Farzanegan, 2018). The sectoral issues are analysed here, as well as the characteristics of the expenditures in the local budgets, e.g., values, aims, and functions (Beke-Trivunac et al, 2014;Broniewicz, 2007). In addition, according to the findings of Guo et al (2020) fiscal decentralization may negatively affect the reduction of environmental pollution.…”

Section: Introductionmentioning

confidence: 99%

Determinants of the expenditure side of environmental federalism – panel data research on countries in Europe

Galiński

2023

EiS

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The purpose of the article is to examine the influence of financial, socio-economic, and environmental degradation factors on the expenditure scope of environmental federalism. The panel data models were estimated based on 26 European countries for the period between 2007 and 2020. The research hypothesis of the article posits that the sound fiscal position of the local government and the financial sustainability stemming from it deepens the expenditure side of environmental federalism, especially when considering the population and its structure, the size of the economy, population, and the pollution generated by it. The article reveals that local government avoidance of both deficits and excessive indebtedness ends up promoting a higher scope of expenditure side of environmental federalism. In addition, in European countries, the significance of expenditures on environmental protection visible in local budgets is increased for smaller economies that are less environmentally degraded.

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Application of the environmental protection expenditure account

Cited by 3 publications

References 0 publications

Municipal Urban Waste Management—Challenges for Polish Cities in an Era of Circular Resource Management

Municipal Urban Waste Management—Challenges for Polish Cities in an Era of Circular Resource Management

How accounting and accountants may contribute in sustainability?

Determinants of the expenditure side of environmental federalism – panel data research on countries in Europe

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