Český finanční a účetní časopis 2009(4):35-45 | DOI: 10.18267/j.cfuc.46

Accounting and Reporting for Sustainable Development

Dana Dvořáková
Ing. Dana Dvořáková, Ph.D. - odborná asistentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <ddvorak@vse.cz>.

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 undoubted. An empirical study which was accomplished within this research positively validated that insufficient cohesion of information among economic, environmental and social dimensions of business weakens the information potential and reliability of presented information. On the contrary, the consistent use of multidimensional conception demands the information on all the three dimensions in an annual report. It opens a scope for new information quality which allows higher information potential of enterprise's annual reports as a whole, higher comparability of information in time and among enterprises, and also higher reliability. The aim of this paper is to examine whether it is possible to provide complex, multidimensional information about an enterprise and, at the same time, respect the International Financial Reporting Standards (IFRS).

Keywords: Environmental Management Accounting; Sustainable Development;
JEL classification: M41

Published: December 1, 2009  Show citation

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Dvořáková, D. (2009). Accounting and Reporting for Sustainable Development. Czech Financial and Accounting Journal, 2009(4), 35-45. doi: 10.18267/j.cfuc.46
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