New trends in environmental costs reduction in industrial engineering in the Czech Republic

Abstract

Nowadays more and more emphasis is put on the protection of the environment. It is a natural and legitimate requirement of Society and States considering the growing pollution and devastation of the environment around us. Industrial activities that support economic and social development are inseparable from ecological impacts. Companies do not only produce economic value but, through their production and consumption, they contribute substantially to environmental pollution and damage. Companies in the Czech Republic are awakening to the necessity of searching for ways that provide economic development with a minimum impact on the environment. The result of such an attitude is not only greater concern for the protection of the environment, including savings in energy and raw materials, but also enhancement of the companies' competitive advantage and business credibility for investors, banking institutions or insurance companies. A process approach to environmental costs management and the identification and measurement of environmental costs are prerequisites for improving the future performance and competitive advantage of industrial enterprises in the twenty-first century. The goal of this paper is to provide a new identification, classification, measurement and management of costs associated with damage to the environment. The paper deals with new approaches to reducing such costs, which is a necessary prerequisite for the protection of the environment and for ensuring sustainable development.

Keywords:

• environmental management accounting
• environment costs
• environment management systems
• voluntary environmental instruments
• waste

Acknowledgements

This paper is an extended version of a conference paper published in the Proceedings of the 18th International Conference on Flexible Automation and Intelligent Manufacturing (FAIM).

 Tereza Kadlecová would like to express her gratitude to her supervisor Prof. Ing. Lilia Dvorakova whose help, stimulating suggestions and encouragement helped her throughout her research.

Notes

^1. Aid programme for environmental technologies in the Czech Republic Program, 2005. Ministry of the Environment in the Czech Republic.