Analýza a zhodnocení environmentálního účetnictví ve vybrané obchodní korporaci

Abstract

The diploma thesis deals with the analysis and evaluation of environmental accounting in a selected business corporation. The main goal of the thesis is to define environmental accounting from the perspective of theoretical and practical aspects. From a theoretical point of view, the essence of environmental accounting is briefly defined in connection with currently effective environmental legislation, classification, objectives, or benefits. Practical aspects deal with the analysis of partial tools, which are used for the needs of eliminating environmentally unfavorable aspects (negative externalities). Furthermore, the thesis analyzes environmental accounting system, which is applied through a selected business corporation. The final part of the thesis deals with the issue of the environmental approach of the selected business corporation, i.e. how the selected business corporation prepares and updates environmental internal guidelines, or how to use a sustainability policy for the purposes of preparing an ESG report.