PT - JOURNAL ARTICLE AU - Hyršlová, Jaroslava AU - Mísařová, Petra AU - Némethová, Danka TI - Environmental accounting in the Czech Republic DP - 2014 Dec 1 TA - Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis PG - 57--68 VI - 54 IP - 6 AID - 10.11118/actaun200654060057 IS - 12118516 AB - The aim of the paper is to demonstrate the existing state of environmental accounting as used in business and to discuss the shift of system application, focusing on the enterprises that have already implemented the environmental management systems. The paper summarizes the research outcomes of 2005, carried out by the Czech Environmental Management Centre and the Czech Environmental Information Agency. The research was targeted at the experience of companies with an implementation and operation of the environmental accounting system in the Czech Republic. The subject of the research was tracing and evaluating of environmental costs and benefit of the system of environmental accounting for company management.