Český finanční a účetní časopis 2009(4):56-64 | DOI: 10.18267/j.cfuc.48

The Using of Environmental Accounting for Investment Decisions

Bohuslava Knapová
Ing. Bohuslava Knapová, CSc. - odborná asistentka; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <knapova@vse.cz>.

Investment projects of the environmental character can call out costs, cost savings and benefits, which are the result of the effect of the wide spectrum of factors. If these factors and their economic results are not the component of the evaluation, some environmental projects can be as economic unadvantageous (uneffective), although in thoughts on all relevant facts the result of the evaluation would be wholly different. Tasks of the environmental accounting are: to identify all aspects, which evaluated project influences, to assess all their consequences and to include them to the financial evaluation of investment projects. Withal it is necessary to judge the complex of all costs and benefits connected with the investment and to choose the most suitable criterion for the measurement of the investment effectiveness.

Keywords: Environmental accounting; Investment decision of the environmental character; Assessment of costs and benefits of an investment.
JEL classification: M41

Published: December 1, 2009  Show citation

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Knapová, B. (2009). The Using of Environmental Accounting for Investment Decisions. Czech Financial and Accounting Journal, 2009(4), 56-64. doi: 10.18267/j.cfuc.48
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