Open AccessSystematics of environmental costs in an energy sector enterprise for decision-making purposes
Author(s) -
Aleksandra Ferens
Publication year - 2016
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/16414381.1198975
Subject(s) - systematics , energy sector , value (mathematics) , energetics , energy (signal processing) , economics , accounting , business , management science , environmental economics , computer science , taxonomy (biology) , ecology , mathematics , biology , statistics , machine learning
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