Miroslav Hájek

Environmental Management Accounting in Czech Companies that have Implemented Environmental Management Systems

The first attempts to use of environmental management accounting (EMA) were taken in the Czech Republic in recognition of the need for a change in the approach of the enterprise sector to the protection of the environment. Implementation of environmental accounting in the practice of Czech companies during the late 1990s consisted, in particular, of tracking and evaluation of environmental costs. The need for management of environmental costs followed from an increase in the funds expended by companies on environmental protection or in connection with environmental damage. Systems of environmental cost accounting began to be employed, especially by companies that implemented environmental management systems (EMS). This paper deals first with an analysis of the current state of affairs in relation to the introduction of EMS in the Czech Republic. It concentrates on the reasons for implementation and the expected and actual benefits of EMS. It is also concerned with the current state of implementation of environmental cost accounting in companies that have implemented EMS. The paper also refers to anticipated developments in the use of EMA within the company sector in the Czech Republic.

Forest certification as a tool to support sustainable development in forest management.

The concept of sustainable development is currently known and used in many contexts across a wide range of industries. Nevertheless, specific approaches to achieving the strategy of sustainability can be found in the individual sectors. The beginnings of sustainable management in forestry go back to the mid-18 th century. Currently, certification systems contribute to sustainable behaviour in forests. In the Czech Republic, this concerns in particular PEFC and FSC certification systems. Both these certification systems include two different processes, forest manage - ment certification and chain of custody certification, i.e. including the wood-processing companies, where only certified wood must strictly be used. This article aims to evaluate the importance of certification for sustainable development in forestry. Given the clear superiority of the PEFC system in the Czech Republic, this paper focuses on the potential benefits for PEFC certificate holders. To determine the benefits of PEFC certification for sustainable development, a questionnaire survey was chosen. Assessment of the benefits for sustainable development depends on the subjective assessment of certification holders. The results suggest that the beneficial effect on sustainable development in forest management is clear in the forest property area of over 500 ha.

Environmental Management Accounting in the Framework of EMAS II in the Czech Republic

Environmental management systems are broadly implemented in enterprises in the Czech Republic. The Eco-Management and Audit Scheme (EMAS) consists in voluntary activity of the enterprise, intended to control the environmental impact of enterprise activities and to provide the relevant information to the general public and other interested parties.

Environmental and social value of agriculture innovation

New requirements regarding agriculture production together with the increased pressure on environmentally friendly practices leave almost no space for the routine agriculture production. Innovations that include environmental changes are therefore essential. Agricultural research faces various challenges associated with the quality and eff ectiveness of agriculture production and recently also with the environmental and sustainability issues. Th e paper provides a case stu- dy focused on the environmental and social evaluation of a biological asset that constitutes an agricultural innovation. Th is paper also shows a concrete example of how the social and environmental reporting can be constructed and implemented by providing an evaluation of a Bumblebee Nest. As a result, the total value consisting of the market, ecosystem and aesthe- tic value is provided. Although the market value comprises the largest proportion of the total value, it does not exceed 64%.

Sustainability of the Public Water Supply and Sewerage Services Operating System: A Case Study on the Example of the Czech Republic

Abstract Water services, as a necessity for natural ecosystem functions and a key output from public governance, play a crucial role in forming sustainable relationships between natural, economic, and social factors in the development of society. Primarily, these relationships relate to the natural impacts of weather and climate on the variability of the hydrological cycle. Secondary relationships exist between providers and consumers of the services. Services provided by operators of public water supply and sewerage systems are a specific segment of water services. Their sustainability is controlled on the one hand by public regulation and and on the other by a combination of economic, social, and environmental objectives and the means by which they are achieved. The aim of this paper is, based on the parameters of supply and demand, to quantify the most important aspects of sustainable management of water supply and sanitation enterprises in connection with the current model for state regulation. The methodology is based on an examination of consumer behaviour indicators which can be interpreted from ‘water bills’. The comparison of household expenditure on water services in the Czech Republic shows that some are already approaching, and even exceeding, the limit of what is considered social acceptability.

Organizational Arrangement of Environmental Protection in the City of Prague

Abstract The current form of the environmental protection organizational arrangement in the City of Prague at the level of municipalities and administrative wards is analyzed. Effectiveness of the organizational arrangement is assessed and disunity of the organizational structure stated. The study revealed an unsatisfactory state, which, however, no one has addressed so far. Possible solutions are discussed, and optimizing approach consisting in the reduction of municipalities themselves within the reform of public administration, or in a transfer of public administration execution to a higher level - i.e. the administrative ward, is proposed. Other related issues such as administrative workload of staff members are dealth with proposing, among other, to desist from unnecessary activities. Actual work effectiveness was not assessed because of limited data available. The paper presents the line of research into this problem conducted at the Faculty of Forestry and Wood Sciences of the Czech University of Life Sciences Prague.

evaluation of ecosystem services from urban forests in the city of Prague Ocenění ekosystémových služeb městských lesů Hlavního města Prahy

Abstract Municipal forests primarily provide ecosystem services which are in demand by residents. If they are to meet the demands of Prague’s citizens, managers need good quality information and appropriate financial resources. One important piece of data is a valuation of all ecosystem services. The aim of this paper is to assess the current level of organisation and funding of forest management, estimate the value of forest functions and contribute to improvements in annual reporting by the Forests of the City of Prague. The results of the valuation could potentially be used for the improvement of decision making processes. The organisational structure (Centre of Forests, Watercourses and Reservoirs, Ornamental Nursery Management and Environmental Education) has been effective in delivering sustainable forest management in the City. In addition, forest management of the City of Prague has been independently certified under the Forest Stewardship Council (FSC) International Standard since May 2007. Abstrakt Obecní lesy poskytují především ekosystémové služby, které jsou požadovány obyvateli. Aby splňovaly požadavky pražských občanů, potřebují manažeři kvalitní informace a odpovídající finanční prostředky. Jedním z důležitých údajů je ocenění všech ekosystémových služeb. Cílem této práce je zhodnotit současnou úroveň organizace a financování lesního hospodářství, odhad hodnoty funkcí lesů, ale také přispět ke zlepšení výroční zprávy o Lesích hlavního města Prahy. Výsledky ocenění by mohly být použity pro zlepšení rozhodovacích procesů. Organizační struktura (středisko lesů, vodních toků a nádrží, městské zeleně a ekologické výchovy) byla účinná při zajištění udržitelného hospodaření v lesích na území Hlavního města Prahy. Kromě toho hospodaří Hlavní město Praha od května 2007 ve svých lesích na základě certifikátu dle mezinárodní normy Forest Stewardship Council (FSC).

Namibia’s National Forest Policy on Rural Development – A Case Study of Uukolonkadhi Community Forest

Abstract Forest resources still play a major role in sustaining livelihoods in rural communities, most especially in developing countries. Namibia’s community forests have much potential to combat rural poverty and contribute to rural development. Keeping the balance between the two chief objectives of the national forest policy; conservation and socio-economic development is of vital importance in combating both deforestation and rural poverty. Thus, this study primarily aimed to investigate the influence of Namibia’s national forest policy on forest resources contribution in rural development from 2009-2013. Forestry and environmental experts and local residents were interviewed. The results show that the lack of full governmental involvement in the management of community forests resources, low, erratic and irregular rainfall are the main challenges community forestry economy is facing. The strengths, weaknesses, opportunities and threats analysis indicates that good institutional arrangement of community forestry and active community participatory are some of the pillar strengths of the community forestry programme. The study concludes that there are several research gaps such as statistical information of forest conditions and the degree of poverty within rural communities. Motivating and supporting rural community forests management in any possible manners to give a ground to alleviate rural poverty and combat deforestation is the essential next step.

Benefits of Environmental Management Systems in the Czech Republic

Environmental Management Systems (EMS) are important voluntary tools used by the business sphere and other organisations in the world, as well as in the Czech Republic, for the management of the impacts of their activities, products and services on the environment. The article presents EMS as a tool for the management of the environmental aspects and impacts of organisations, depicts the development of their implementation into the practice deployed by organisations around the world and in the Czech Republic in the last 15 years and highlights the systems’ benefits for the society and for the organisations themselves.