Standardy ekologiczne w sprawozdaniu finansowym elektrowni
Ecological standards in power plant financial statement

Summary/Abstract: The paper attempts to identify financial categories related to the implementation of projects aimed at attaining ecological standards. The basic ecological standards applicable to power plants are: emission reduction, specific level of energy produced from renewable sources, obtaining appropriate ecological efficiency. The report uses the financial statements of the power plant. Identification takes place at two levels: first, by identifying the size and categories included in the plant’s financial statements; second, by isolating: revenues, costs, assets, capitals, revenues and expenses associated with the alignment of power plants with environmental standards.

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