Istota i zakres definiowania kosztów środowiskowych
The nature and scope of environmental costs defining

Summary/Abstract: Calculations of environmental costs should be approached from two perspectives. On the one hand, there is a top-down system of economic environmental accounting, which aims to express the impact of the economy on the environment in statistical terms by focusing on the interactions between them. This system is intended as a practical tool to enable strategic planning and management at the level of national economies, and to identify the most sustainable development paths. It requires the introduction of an environmental accounting subsystem into the National Accounts System (NAS), which serves as a statistical tool describing changes in the environment–economy relationships useful not only at the national (regional) level, but also globally by allowing for international comparisons. Uniform principles are needed to define indicators as well as a data collection and aggregation system. On the other hand, it is necessary to calculate environmental costs at the level of individual economic entities, which requires clear-cut guidelines (corporate environmental accounting). In this area of research, Polish-language literature applies several terms, including environmental costs, ecological costs, environmental protection costs and environmental spending. Quite often, these terms are used interchangeably, but in reality they are not equivalent. The main aim of this article is therefore to analyse the scope of the definition of the term environmental costs.

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