CULTURAL DIVERSITY AND HUMAN RESOURCE MANAGEMENT IN MULTINATIONAL COMPANIES

Sustainability tends to become in the new millennium the most important characteristic of economic and social development. The possibility to ensure economic development in the context of a reasonable use of raw materials, energy and natural resources in general and to decrease the impact of all human activities on the environment makes the essence of the sustainable development of these activities.sustainable development, globalization, natural resources, decentralization, environment, efficiency

APPROACHES OF ENVIRONMENTAL INFORMATION AUDIT IN ANNUAL REPORTS

Accountants and auditors have traditionally not been associated with theconservation or environmental movement. However, as providers of information,reports, and assurance on which business and government decision are frequentlybased, they have increasingly been drawn into the environmental arena. The influenceof accountants and auditors comes from their access to financial and performanceinformation. They analyze report and communicate information on which decisionsare based and performance is evaluated. They can encourage greater transparencyand informed decision about the application of resources and the impact of activitieson environmental outcomes without distorting existing accounting standard. Thus, inorder to ensure the provision of accurate information by annual reports, it isnecessary to involve the environmental audit. In this article, we approached thecarrying out of environmental audit, mainly underlining its necessity and importance.environmental auditing, annual report, environmental information, environmentalaccounting

The Impact Of The Economic Crisis On Environmental Costs

Environmental management accounting serves as a mechanism for identifying and measuring the full spectrum of environmental costs of current production processes and the economic benefits of pollution prevention or cleaner processes, and to integrate these costs and benefits into day-to-day business decision-making. For the last decade, corporate environmental accounting has gained in-creased importance in practice, of which cost accounting receives most attention. Limits of traditional financial and cost accounting methods to reflect efforts of organizations towards sustainability and to provide management with information needed to make sustainable business decisions have been broadly recognized. Information on environmental performance of organizations might be available to some extent, but, decision-makers of internal company, as well as those in public authorities, are sel-dom able to link environmental information to economic variables and are crucially lacking environmental cost information. As a consequence, decision makers fail to recognize the economic value of natural resources as assets, and the business and financial value of good environmental per-formance. Beyond “goodwill” initiatives, a few market-based incentives exist to integrate environmental concerns in decision-making. This paper gives an overview of the approaches of envi-ronmental management accounting and we analyze environmental cost in condition by actual economic crisis.environmental management accounting, environmental cost, environmental perform-ance, economic crisis