Environmental Management Accounting in Czech Companies that have Implemented Environmental Management Systems

Hyršlová, Jaroslava; Hájek, Miroslav

doi:10.1007/978-1-4020-4974-3_19

Cited by 16 publications

(15 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…One of the ways a company can report the value it creates not only for its owners, but also for other interested parties (the state, employees, the public), is an expanded value added statement (EVAS), which also accounts for the environmental and social impacts from business activities (Hyršlová 2009). In order to compile an EVAS, it is necessary to consider (value) the direct and indirect outcomes and other (subsequent) impacts from business activities.…”

Section: Second Phase -Methods For Determining the Environmental And Smentioning

confidence: 99%

“…In order to compile an EVAS, it is necessary to consider (value) the direct and indirect outcomes and other (subsequent) impacts from business activities. The statement contains not only the economic value defined as by financial transactions but also environmental and social impacts expressed in monetary terms (Hyršlová 2009). …”

Section: Second Phase -Methods For Determining the Environmental And Smentioning

confidence: 99%

“…Econ -Czech, 62, 2016 (3): 101-112 doi: 10.17221/58/2015-AGRICECON A review of the relevant literature has revealed that a great variety of environmental impact models has been created (Heijungs et al 2010), as have the indicators to assess the agriculture's environmental impacts on the scale of a farming region (Payraudeau and van de Werf 2005) or at the individual farm level (van de Werf and Petit 2002). Although many studies have been published which focus on the social and environmental reporting (Hyršlová 2009;Tregidga et al 2014. ), the practical construction and implementation of social and environmental reporting has been neglected by researchers (Contrafatto 2014).…”

Section: Environmental and Social Value Of Agriculture Innovationmentioning

confidence: 99%

See 2 more Smart Citations

Environmental and social value of agriculture innovation

Kubáňková¹,

Hájek²,

Votavová³

2016

AGR ECON-CZECH

View full text Add to dashboard Cite

New requirements regarding agriculture production together with the increased pressure on environmentally friendly practices leave almost no space for the routine agriculture production. Innovations that include environmental changes are therefore essential. Agricultural research faces various challenges associated with the quality and eff ectiveness of agriculture production and recently also with the environmental and sustainability issues. Th e paper provides a case study focused on the environmental and social evaluation of a biological asset that constitutes an agricultural innovation. Th is paper also shows a concrete example of how the social and environmental reporting can be constructed and implemented by providing an evaluation of a Bumblebee Nest. As a result, the total value consisting of the market, ecosystem and aesthetic value is provided. Although the market value comprises the largest proportion of the total value, it does not exceed 64%.

show abstract

Section: Second Phase -Methods For Determining the Environmental And Smentioning

confidence: 99%

Section: Second Phase -Methods For Determining the Environmental And Smentioning

confidence: 99%

Section: Environmental and Social Value Of Agriculture Innovationmentioning

confidence: 99%

See 1 more Smart Citation

Environmental and social value of agriculture innovation

Kubáňková¹,

Hájek²,

Votavová³

2016

AGR ECON-CZECH

View full text Add to dashboard Cite

show abstract

“…These instruments include the evaluation of a product's lifecycle, EMAS certification, ISO 14000 standards, and ecolabelling, etc. [16, 17, 18], as well as environmental management accounting [19, 20]. These optional tools can positively affect the performance of companies.…”

Section: Literature Reviewmentioning

confidence: 99%

The Potential of an Environmentally Friendly Business Strategy — Research from the Czech Republic

Krause

2015

International Journal of Engineering Business Management

View full text Add to dashboard Cite

This article deals with the importance of environmental factors for business strategy. It discusses the potential benefits to companies which show concern for the environment beyond their legal obligations.The main contribution of this article is in presentation of the results of a questionnaire survey concerning customer views on products certified as 'environmentally friendly'. The knowledge of the respondents concerning individual instruments was not great. Most of the respondents were unwilling to pay more than 20% more for environmentally friendly products in comparison with conventional products. Only 38% of the respondents bought environmentally friendly products repeatedly.

show abstract

“…that the company takes account of environmental impact of its activities, products and services, and attempts to improve its environmental performance), has the positive influence on the market position of the company. (Hyršlová, Hájek 2006) A very frequent question is whether environmental management accounting includes all externalities. it is possible to say that environmental accounting does not include all externalities, but only those based on legislation.…”

Section: Sample Of Researchmentioning

confidence: 99%

Forestry Externalities in the Environmental Management Accounting System

Hájek

Pulkrab

Hyršlová

2012

PMC

Self Cite

View full text Add to dashboard Cite

Environmental management accounting is an environmental voluntary instrument, which is aimed at environmental and economic benefits. It is possible to apply environmental management accounting in different industry sectors. In case of forestry a challenging idea is to take into account all forestry externalities. It is important to try to find a solution to comprehend all forestry outputs into a system of environmental management accounting because externalities are often excluded and result is that managers do not have correct information for their decision making. That is why it is important to know whether the accounting system includes externalities and how internalize all externalities. The problem is a methodology of assessing the externalities and willingness to allow externalities particularly in private enterprises. Assessment of externalities is not an invincible problem but a problem is to know what is their impact on enterprises and on society. A possibility to make a decision including externalities is what we want to solve. A lot of monetary and nonmonetary outputs exist in forestry. That is why we selected a forestry enterprise as an example. Key words: environmental management accounting, externalities, internalization of externalities, forestry outputs, forestry externalities.

show abstract

Environmental Management Accounting in Czech Companies that have Implemented Environmental Management Systems

Cited by 16 publications

References 1 publication

Environmental and social value of agriculture innovation

Environmental and social value of agriculture innovation

The Potential of an Environmentally Friendly Business Strategy — Research from the Czech Republic

Forestry Externalities in the Environmental Management Accounting System

Contact Info

Product

Resources

About