Environmentální účetnictví na podnikové úrovni

Abstract

The topic of the bachelor’s thesis is Environmental Accounting on the Corporate Level. In the first part are described theoretical and practical aspects of environmental accounting in the corporation. The term Environmental Accounting what it includes is explained and also cost and revenue items are clarified here. Furthermore it is described how to implement environment accounting in corporation in terms of the recommended approach for the implementation and also risks that should be identified and mitigated in order to avoid issues. In the second half of the thesis is the course of action of environmental accounting applied to the company AT Compus s.r.o. Above all departments and activities of the company AT Compus s.r.o. are introduced and activities that somehow influent the environment are identified here. Selected items are analyzed from the perspective of their interconnection with the environment. The final solution is proposed on base of identified findings.