The view on an enterprise is changing in connection with the adoption of sustainable development conception. An enterprise begins to be perceived as a unity of economic, social, and environmental dimensions. A call for information about social and environmental dimensions of business is...

Sustainability accounting is the generation, analysis and use of monetarized environmental and socially related information in order to improve corporate environmental, social and economic performance. Sustainability accounting should be based on the extension of the existing scope of...

Evaluation of the company’s social accountability for its sustainable development requires including measurement of social and environmental influences into accounting system. Subject of interest of environmental accounting should not be only adding of financial accounting about environmental...

One of main targets of each company is performance growth and thrifty approach to the life environment. It is evident that owners and managers need to have available information about environmental issues and their economic results in the social environment. That´s why the accounting system...

The paper defines enterprise environmental management systems (EMS) to formulate the positions and functions of environmentally oriented management accounting (EMA) subsequently. It is accounted for, that EMA plays very important role during preparation and installation of EMS and – moreover...