Możliwości wykorzystania informacji pochodzących z ewidencji księgowej w środowiskowej analizie finansowej przedsiębiorstwa – wyniki badań ankietowych
Possibility of using information from accounting records in environmental corporate financial analysis – survey research results

Summary/Abstract: Environmental corporate financial analysis aims at simplification of decision taking in the area of ecological corporate activity and assessment of influence of this activity on its financial situation. The scope of this analysis is conditioned by accessibility of financial ecological information. The aim of the article is to determine if accounting records are an easily accessible source of environmental ecological information on the basis of a survey among firms in the Małopolskie Voivodeship. In the most firms accounting records are a suitable information source only in the case of ecological costs. Accessibility of information on ecological revenues, cash inflows and outflows, assets and liabilities is much lower.

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