小型企业的环境成本会计-个案研究

Journal of Accounting and Auditing: Research & Practice Pub Date : 2021-08-04 DOI:10.5171/2021.461936

Grzegorz Bucior, Arleta Szadziewska

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引用次数: 1

摘要

迄今为止在波兰进行的研究表明，不仅中小企业的环境意识较低，而且对其对自然环境的影响的报告也不正确。更重要的是，在这一群体的实体中，其商业活动过程中产生的环境成本被低估了。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Environmental Cost Accounting in a Small Enterprise – A Case Study

The studies conducted so far in Poland indicate not only the low environmental awareness of SMEs, but also incorrect reporting of their impact on the natural environment. What is more, in entities from this group, the environmental costs arising in the course of their business activity are undervalued.

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Journal of Accounting and Auditing: Research & Practice

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