Systematics of environmental costs in an energy sector enterprise for decision-making purposes

Zeszyty Teoretyczne Rachunkowości

关键词: branża energetyczna;    klasyfikacje kosztów środowiskowych;    classifications of environmental costs;    energy sector;   

DOI  :  10.5604/16414381.1198975

来源: DOAJ

【 摘 要 】

The aim of this article is to present a systematics of environmental costs in an enterprise operating in the energy sector. Environmental costs are visible throughout the entire value chain occurring in energy compa-nies, so there is a need to „capture” all of these costs, and with a properly chosen classification, to present the obtained figures to the stakeholders. The basis for the presented analysis are interdisciplinary studiesof Polish and selected foreign publications as well as the author’s practical experience gained during research conducted in one of the energy groups.

【 授权许可】

Unknown