A system for accounting the costs of contemporary negative environmental phenomena - some methodological remarks: none

Stanisław Czaja; Agnieszka Becla

doi:10.34659/eis.2022.80.1.429

Vol. 80 No. 1 (2022), Articles

Vol. 80 No. 1 (2022)

A system for accounting the costs of contemporary negative environmental phenomena - some methodological remarks: none

Articles

Published 20-04-2022

Stanisław Czaja⁺⁻
Agnieszka Becla⁺⁻

Stanisław Czaja

Wroclaw University of Economics and Business

Agnieszka Becla

Wroclaw University of Economics and Business

https://orcid.org/0000-0002-0013-7037

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Keywords

system for accounting costs
negative environmental phenomena
sustainable development

How to Cite

Czaja, S., & Becla, A. (2022). A system for accounting the costs of contemporary negative environmental phenomena - some methodological remarks: none. Economics and Environment, 80(1), 6-20. https://doi.org/10.34659/eis.2022.80.1.429

Abstract

The article contains an idea of building a cost accounting system for contemporary negative phenomena of natural and anthropogenic disasters, including ecological ones. These phenomena are treated as "black swans", that is, phenomena with a high level of threat and wide, diverse, mainly negative effects. The authors presented selected methodological suggestions for including different types of effects of such phenomena in the system of records and their monetary valorization (i.e. cost recognition). The article is intended as an introduction to further in-depth discussion of these challenges. Considering the emerging problems (phenomena and processes), they belong to the most important issues for economics, ecological economics and environmental economics. However, they are not very often addressed in the literature.

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References

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A system for accounting the costs of contemporary negative environmental phenomena - some methodological remarks: none

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