Naslov
Environmental Accounting - the Component of Corporate Social Responsibility

Autori
Krivačić, Dubravka

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

Izvornik
International Conference "Economic Theory and Practice: meeting the New Challenges", Proceedings / - Mostar : University of Mostar, Faculty of Economics, 2011, 661-672

Skup
International Conference "Economic Theory and Practice: meeting the New Challenges"

Mjesto i datum
Mostar, Bosna i Hercegovina, 11.11.2011. - 12.11.2011

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
corporate social responsibility; environmental accounting; benefits; restrictions

Sažetak
Nowadays, on macro and micro economic level, it is argued about the corporate responsibility towards different stakeholders and social community as a whole. Stakeholders request financial and non-financial information about influences of a corporate activity on the environment, the life quality, human rights as well as corporations etc. Because of that, in accordance with principles and recommendations of the international incentives, and with the aim of responding to stakeholders’ requests, social accounting and environmental accounting as its most important part are developing. The subject of this research is corporate environmental accounting which expands a function of traditional accounting. The aim of this paper is to investigate the link of environmental accounting and corporate social responsibility, to explain a range of environmental accounting and benefits of its implementation in corporations, to point out restrictive factors of its development in corporations and to set out a basis for further surveys in this area.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA