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PROPOSAL OF MANAGEMENT ENVIRONMENTAL REPORTS USING THE PROECOLOGICAL VALUE CHAIN MODEL IN ENERGY SECTOR ENTITIES
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A.a Ferens
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1314-2704
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English
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18
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5.3
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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. |
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conference
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18th International Multidisciplinary Scientific GeoConference SGEM 2018
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18th International Multidisciplinary Scientific GeoConference SGEM 2018, 02-08 July, 2018
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Proceedings Paper
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STEF92 Technology
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International Multidisciplinary Scientific GeoConference-SGEM
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Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci & Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts & Letters; Ac
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623-630
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02-08 July, 2018
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website
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cdrom
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1642
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pro-ecological value chain; management environmental reports; management reports
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