ENVIRONMENTAL MANAGEMENT ACCOUNTING IN THE FUNCTION OF SOCIALLY RESPONSIBLE BUSINESS : Final paper

Rad ukazuje na snažnu međuovisnost menadžerskog računovodstva okoliša i društveno odgovornog poslovanja, što je potvrđeno i u teorijskom i praktičnom smislu. Kako bi organizacije mogle biti društveno odgovorne u području zaštite okoliša menadžeri organizacija prije svega moraju raspolagati pravim i pravodobnim informacijama, posebno o aktivnostima koje imaju utjecaj na okoliš i povezane troškove. Uloga menadžerskog računovodstva okoliša tako je i pružiti informacije za donošenje poslovnih odluka koje za cilj imaju unaprijediti društveno odgovorno poslovanje. Cilj takvog računovodstva je i smanjiti troškove vezane uz okoliš, ali to ujedno i ne znači smanjivanje ulaganja i investicija. Prethodno navedeno je vidljivo i na praktičnom primjeru Grupe INA gdje su godišnji troškovi zaštite okoliša u odnosu na prethodnu godinu opali, dok su se istovremeno ulaganja u zaštitu okoliša povećala. Također je važno napomenuti i da su istovremeno zabilježeni i pozitivni rezultati na svim područjima brige za okoliš. Upravo takva praksa upućuje na vrlo razvijeno menadžersko računovodstvo okoliša, kao i na donošenje kvalitetnih poslovnih odluka. Rezultati upućuju na to da je poduzeće društveno odgovornije i da poslovanje postaje kvalitetnije, uz istovremenu veću brigu o okolišu. To je vrlo važno s obzirom da INA obavlja velik broj djelatnosti koje imaju izravan utjecaj na okoliš.The paper points to the strong interdependence of environmental management accounting and corporate social responsibility, which is confirmed in both theoretical and practical terms. In order for organizations to be socially responsible in the field of environmental protection, managers of organizations must first of all have the right and timely information, especially about activities that have an impact on the environment and related costs. The role of environmental management accounting is thus to provide information for making business decisions that aim to improve socially responsible business. The goal of such accounting is to reduce environmental costs, but this does not mean reducing investment. The above is also evident in the practical example of the INA Group, where the annual costs of environmental protection decreased compared to the previous year, while at the same time investments in environmental protection increased. It is also important to note that at the same time positive results were recorded in all areas of environmental care. Precisely such a practice points to a highly developed environmental management accounting, as well as to making quality business decisions. The results indicate that the company is more socially responsible and that the business is becoming better, while taking greater care of the environment. This is very important given that INA performs a large number of activities that have a direct impact on the environment