Q56 - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population GrowthReturn

The textile industry is associated with negative environmental impacts due to the constant use of pesticides and polluting dyes, excessive use of water and electricity, and the release of emissions and polluting fumes into the atmosphere. Textile waste ends up in landfills or is incinerated, which posing a risk of soil, watercourses and air pollution. The increasing amount of textile waste and the lack of technologies for its recycling lead textile companies to seek alternative options for managing this type of waste and to the inevitable implementation of a circular economy. This article highlights the impacts of fast fashion and based on the results of primary research presents recommendations and possible solutions for managing the circular economy in a specific industrial enterprise.

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.

Companies still have to fight for their market position. Positive attitude to environment can be a vital competitive advantage. But each benefit needs some investment. Environmental costs play a vital role in the companies today. The company does not usually know about these costs from a financial accounting. Therefore companies implement environmental managerial accounting, which enables managers to make all key decisions. The companies use a different methods to keep all the costs under control. One of them is standard cost method. The aim of this paper is to capture environmental costs in Alfa company, which operates in the food industry and in the practical part explain and point out to the benefits of using standard cost method.

Presented item deals with legal conditions for entrepreneurship in the branch of renewable energy sources (RES), valid in the year 2012 in the Czech Republic. There are mentioned policies of RES in CR rising from EU directives and important legal regulations concerning entrepreneurship in RES. Next paragraphs characterize specific conditions for entrepreneurship in utilization of wind energy, hydropower, geothermal energy, biomass and solar power. The conclusion shortly summarizes perspectives of entrepreneurship in RES in near future as a basic activity of sustainable economy.