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Okoljsko knjigovodstvo
Novak, Peter, 1937-2022
Okoljsko knjigovodstvo je postalo pomembno s pojavom teorije o usklajenem razvoju. V prispevku so prikazane osnove okoljskega knjigovodstva v podjetju, ki so pomembne zaradi izpolnjevanja pogojev ...standardov skupine ISO 14000 in zadovoljevanja domačih ter tujih okoljskih predpisov, v drugem delu pa osnove okoljskega knjigovodstva na ravni države, ki ji omogočajo vodenje gospodarske in socialne politike za ustvarjanje razmer, ki bi omogočile usklajen (sustainable) razvoj. Na koncu je pregled instrumentov politike za promocijo razvoja in uporabe okolju prijaznejših tehnologij. V sklepu pa avtor priporoča uvedbo okoljskega knjigovodstva na obeh ravneh, saj bo s tem olajšano prilagajanje zahtevam EU, Sloveniji pa bo omogočilo priprave take razvojne strategije, ki bo zagotavljala usklajen razvoj in državo blaginje.
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