Budgeting is one of the most widely used management accounting tools supporting decision-making processes in companies. The idea of sustainable development has forced the managerial staff , to take into account the need for simultaneous consideration of economic conditions, ecological (environmental) and social issues. Therefore, the budgeting process also encompassed the eco-friendly activities of enterprises. This article presents some of the results of surveys on the involvement of accounting as a source of information about environmental activities of enterprises (presentation of research results concerning budgeting in the activities of pro-ecological enterprises).

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