Ecological Accounting: Objects, Methods and Reporting

Abstract

The rapid growth of the importance of ecological information in the decision-making process by all stakeholders, as well as ensuring the development and increase of the investment attractiveness of enterprises caused the emergence of ecological accounting. The article considered the main prerequisites for the emergence and development of accounting, which is focused on the accumulation and use of information on the activities of the enterprise in the field of nature management. The content of the concepts «ecological costs», «ecological accounting» from the point of view of various scientists is researched. According to the research, the concept of «ecological accounting» is proposed, namely: ecological accounting is a system that can be used to identify, organize, regulate and display data and information on the state of the environment in terms of natural and value. The list of objects of ecological accounting is given, as well as their constituent parts are considered. Methods of ecological accounting are disclosed, in particular, methods of accounting, statistical accounting and ecological-parametric methods. A list of reporting was proposed, which should timely, systematically, fully, comprehensively, accurately, continuously, clearly visualize ecological information. The main obstacles to the implementation of ecological accounting at enterprises are disclosed. A great deal of attention is devoted to the concept of «ecological services», as well as four main categories of eco-services (providing, regulating, cultural and supporting services). It is concluded that ecological accounting is a part of the traditional accounting system of the subject of economic activity. The practical use of the results of this study can in many ways contribute to a more reliable determination of the effectiveness and efficiency of the ecological activity of the enterprise.