Naslov
ISO 14001 as a basis for the implementation of environmental accounting: analysis of representation by economic sectors in Croatia

Autori
Hladika, Mirjana ; Sarić, Amila

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of FEB Zagreb 13th International Odyssey Conference on Economics and Business / Sever Mališ, S. ; Jaković, B. ; Načinović Braje, I. - Zagreb : Ekonomski fakultet Sveučilišta u Zagrebu, 2022, 50-62

Skup
13th International Odyssey Conference on Economics and Business

Mjesto i datum
Dubrovnik, Hrvatska, 01.06.2022. - 04.06.2022

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
environmental management systems ; environmental accounting ; ISO 14001 ; EMAS

Sažetak
Environmental issues have been a growing concern in the international market for the past 30 years. Since 1980s, many companies started to make a shift in their business priorities. Instead of profit being one and only purpose of business, organizations around the world started to comprehend the importance of responsible environmental behaviour, whether it be because of their image among the stakeholders or because of their true concern about the environment. Modern management is becoming more aware that the long term profitability depends on sustainable development and in attempt to accomplish that, they implement instruments such as environmental management systems (EMS) which are also a good starting point in implementation of environmental accounting. Today, there are two most widely accepted EMSs worldwide, the Eco-Management and Audit Scheme (EMAS), created by the European Commission, and ISO 14001, created by the International Organization for Standardization. Both systems are non-mandatory, which means that their implementation is entirely on voluntary basis. Although there are many benefits which come with the implementation of environmental management systems, there are also certain costs which can be the reason why some companies do not implement them. That is where different government incentives might help by motivating organizations whether it is by financial incentives or relief from regulatory requirements. This article gives an overview of ISO 14001 representation by sectors in Croatia for the period 2017 – 2020. The results show that in each observed year, construction was the number one sector when it comes to number of ISO 14001 certificates. The data shows that on global level, construction is a sector with one of the largest carbon footprints, thanks to the use of concrete which is known to be one of the biggest pollutants in the world. The results also show that the total number of ISO 14001 certificates has been constantly on the rise, both, in Croatia and in EU, except for 2020 which may be due to many businesses closing during the COVID – 19 pandemic.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA