Grupa Kęty’s commitment to environmental protection made it necessary for us to adapt our traditional bookkeeping system to the requirements of our pro-ecological operations. Developing a ‘green accountancy’ model has enabled us to conduct a thorough analysis of the costs of environmental protection and to reflect the environmental aspects of our activities in our company reports. Assessing the effectiveness of environmental activities involves studying the structure of costs and comparing the changes that occur over time. The data sources necessary to determine the financial consequences of activities connected to environmental protection include capital expenditures in that area, maintenance and operating costs of protective equipment, legally binding environmental impact fees and environmental product charges.
Environmental accounting is a tool which facilitates decision-making connected with Grupa Kęty’s pro-ecological activities. Evaluation of their economic and environmental efficacy provides a basis for optimal decisions concerning investment and organisational ventures, ensuring that the ecological goals adopted by the group are achieved.