Department of Finance for Sustainable Development Cracow University of Economics, Cracow, Poland
Volume 2021 (29),
Article ID 37128521,
Challenges in Energy Sector - Innovation, Sustainability, and Integration: 37NRG 2021
Abstract
The paper attempts to identify financial categories related to the implementation of projects aimed at attaining ecological standards. The basic ecological standards applicable to power plants are: emission reduction, specific level of energy produced from renewable sources, obtaining appropriate ecological efficiency. The report uses the financial statements of the power plant. Identification takes place at two levels: first, by identifying the size and categories included in the plant’s financial statements; second, by isolating: revenues, costs, assets, capitals, revenues and expenses associated with the alignment of power plants with environmental standards.
Keywords: Ecological Standard, Power Station, Financial Statements, Outlays, Costs.