Scholarly record
PROPOSAL OF MANAGEMENT ENVIRONMENTAL REPORTS USING THE PROECOLOGICAL VALUE CHAIN MODEL IN ENERGY SECTOR ENTITIES
Abstract
Background: The role of reporting on non-financial data and Corporate Social Responsibility (CSR) is constantly growing. Environmental information is of great importance for this information. There are no proposals for methods of obtaining this information using the existing accounting information system. For this purpose, the author proposes to use the pro-ecological value chain, which then can be a good ?base? in generating management environmental reports. Methods: The author used literature analysis in the field of environmental costs and Corporate Social Responsibility reporting, and on this basis, applied the analysis and synthesis method. Own research and observations carried out in the power industry entity were also used. Results: The author proposes to build an pro-ecological value chain based on the accounting information system operating in the power industry entity. On its basis, it was proposed to build environmental management reports. Conclusion: The author proposes the use of environmental management reports in reporting non-financial data and CSR not only by energy entities, but also from other industries.
Publication Impact Profile
Publication details
References0
Structured references can be requested by opening this section. Existing publication metadata remains unchanged.
View or Download full articleAccess options
SWS access login
Login as SWS Scientific CommitteeLogin as SWS Scientific PartnerLogin as SWS AuthorAuthors and approved SWS contributors will read and export their own linked papers after identity matching by SWS profile, email and SGEM GlobalID.
For librarian assistance: [email protected]
Purchase Instant Access
- Article can be downloaded after successful payment.
- Article may be used according to SWS library access terms.
- Article cannot be redistributed.
