Naslov
Social and environmental responsability accountability and reporting in the EU
(Social and invironmental responsability accountability and reporting in the EU)

Autori
Vitezić, Neda ; Gabrovec-Mei, Ondina

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

Izvornik
Economic system of European Union and adjustment of the Republic of Croatia / Kandžija, Vinko - Rijeka : Ekonomski fakultet Sveučilišta u Rijeci, 1999, 367-383

Skup
Economic system of European Union and adjustment of the Republic of Croatia

Mjesto i datum
Lovran, Hrvatska, 22.04.1999. - 23.04.1999

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
added value; chain of value; competition; social reporting

Sažetak
The paper focuses on the social and environmental responsability of the microsystem emphasizing the problem of accountability and reporting in the EU. The research objective is to define the best instruments and techinques of trhe enterprise when reporting on environmental issues, and to find out what information is necessary for managing environment policy within the enterprise strategy. The result of research are some models for social and environmental reporting. The traditional role of accounting is going to change from an "ownership" to a "stakeholder" model and reporting is enlarging its disclosure of information, being sensitive to the interest of employees as well as of shareholders, creditors amd the public in general. The environment must be considered the integral card of the enterpreneural value which has its basis in productivity, crativity and quality. In terms of competition it is impossible to regard the concept of quality without assesing ecology variables. The chain value model is considered to be the most useful.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA