F64 - Economic Impacts of Globalization: EnvironmentNávrat zpět

Emission of the greenhouse gases has a significant impact on the environment of the whole planet. Innumerable international plenary sessions have agreed only on partial solutions. The signatory countries came up with the instrument which should improve the air quality- the emission allowances. The politicians and environmentalists involved in the Kyoto Protocol and subsequent Paris Agreement have negotiated emission reductions. Achievement of this goal is established for years 2005 - 2030. 43 % of current greenhouse gas emissions should be reduced. Each allowance represents the right to emit one tonne of carbon dioxide (CO₂) or the equivalent amount of two more powerful greenhouse gases, nitrous oxide (N₂O) and perfluorocarbons (PFCs). Allowances are distributed among individual countries, which allocate them free of charge to plants, factories and other fixed installations. These emission allowances can be the subject of trade between these operators. All these facts result in questions related to the accounting methods. How many allowances are needed? Should they be recognised as an asset? Is their price regulation necessary? Can emission allowances reduce greenhouse gases or are government subsidies and compensations - alternatively carbon taxes - more suitable for this purpose? Is the business environment more or less destroyed? The goal of this article is to contribute by critical discussion to easier, fair and true recognition of emission allowances.

Content analysis is an accredited research technique that despite its increasing use in numerous disciplines and substantial expansion in academia lacks a unified methodology and rigorous methodological standards. This paper presents the technique of content analysis and the way it can be applied to social and environmental reporting, with a special focus on environmental corporate reporting. Major methodological problems that have been raised by the use of content analysis, and unique coding rules and decisions developed by authors are presented. Through the application of content analysis on CEZ Group's corporate report, possible outcomes that can be obtained while using this technique are shown.

Diffusion of Environmental Sciences into economic fields is the result of escalating society pressure for environmental protection. Accounting from position of the primary information system is facing the challenge of how to implement the requirements of management for accounting information with embedded environmental elements. This article aims to highlight the formation of variants of environmental accounting. Financial accounting system has traditionally focused on the status of fixed assets and other assets, obligations and other liabilities, costs and revenues and profit for the company as a whole. The current system of mandatory maintained financial accounting obligation does not determine following environmentally oriented information in the financial statements. International standards and best practices for creating environmental accounting can be used, or company may create own specific concept. The subsystem of environmental accounting designed by specific requirements is becoming acceptable and adjustable part of company information database.