The concept of environment refers to the physical, social and cultural factors that are present in the natural or built environment and with which humans have an interactive relationship. The environment is perceived above all as the human living environment on the state and quality of which human activity has a positive or negative impact.

Measures taken by an enterprise whose primary aim is to collect, process, reduce, prevent or eliminate the emissions, waste or other environmental hazards caused by its activity.

Environmental protection expenditure refers to the total of investments and operating costs arising from environmental protection measures.

Environmental protection investments refer to the capital an enterprise spends on the environmental protection measures whose primary aim is to collect, process, reduce, prevent or eliminate the emissions, waste or other environmental hazard caused by its activities.