Інтегрована звітність в управлінні природним капіталом

Abstract

In recent decades, society has faced large-scale natural and social problems and therefore demand greater responsibility from enterprises in using natural resources. The purpose of the article is to substantiate the prospects for the development of integrated reporting to ensure the formation of reliable information for the management of natural capital. The practice of formation and disclosure of financial and non-financial information by the largest agricultural enterprises of Ukraine was assessed. The study shows that Ukrainian enterprises are actively introducing the preparation of non-financial and integrated reporting into their accounting practice; such reports are freely available on the company's website. However, the format of non-financial and integrated reporting is different for different agricultural enterprises, which indicates the use of an individual approach to the disclosure of information in reports. The system of indicators for assessing the cost of natural resources was substantiated. The basis for the reflection of natural capital in integrated reporting was determined due to non-financial indicators that form the value of natural capital of agricultural enterprises. In particular, the system of non-financial indicators for assessing the natural capital of agricultural enterprises includes indicators for assessing agrarian land and indicators of the ecological state of natural capital. It has been proven that a balanced scorecard (financial, qualitative, quantitative, analytical and management performance indicators) forms a general idea of the natural capital of an enterprise and is the basis for determining the overall assessment of natural capital in monetary terms. Each indicator has its own economic content and an objective basis and directly impacts the final integrated general indicator of the cost of the enterprise's natural capital.