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Authors: ILONA OBRŠÁLOVÁ, SIMONA BÖHMOVÁ, MARCELA KOŽENÁ, ROBERT BAŤA.
The paper focuses on selected problems of environmental accounting at the corporate-level. As a key term, environmental cost is identified. There are many problems connected with determination of environmental costs and evaluation of environmental benefits. Contemporary results of the research in this area in the Czech Republic and abroad are discussed. The role of companies, especially small-medium sized enterprises (SME), in sustainable development and their informational support is mentioned.
Key words: environmental accounting, environmental management system, company, costs, external costs, environmental information
