Environmental investment as a tool for ensuring economic security of business entities: accounting aspects

Alexey Popov,R.Z Abdulkhalikov

doi:10.1051/e3sconf/202126203027

Alexey Popov, R.Z Abdulkhalikov

Open Access

https://doi.org/10.1051/e3sconf/202126203027

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Abstract

The paper is devoted to the issues of companies’ investing environmental assets to ensure their economic security. The role of environmental investments in strengthening the potential of an economic entity is justified, which has a positive impact on the environmental security of regions and the state as a whole. The necessity of analyzing a group of environmental indicators of economic security of an economic entity is formulated. The author considers features and methods of evaluating the effectiveness of environmental investment projects and analyzes the system of legal regulation of forming accounting information used to evaluate the above effectiveness. The classification of environmental objects is given, their structure, principles of formation, recognition and evaluation being considered. The author summarizes promising areas of improving economic science in order to form more representative data to make well-grounded investment decisions, which will have a positive impact on the performance of economic entities, investment strategy and ensure sustainable development.

Highlights

IntroductionThe volume of untreated industrial and domestic wastes dumped into open sources remaining significant and a negative trend associated with a decrease in the quality of soils and land prevailing, we observe losses in soil fertility, a decrease in the quality of agricultural land, deterioration in fertility and yields, and as a result, their removal from the fund of agricultural land, as well as a trend of desertification of a number of territories of more than 27 subjects of the Russian Federation on an area of more than 100 million hectares and increased amount of waste which is not involved in the subsequent economic turnover and dumped in the territories in violation of the requirements of environmental safety
In modern economic conditions characterized by development and modernization of industrial production, integration of industries, digitalization of economic processes and universal globalization, issues of environmental safety are becoming increasingly relevant since significant environmental problems related to global warming and climate change, loss of the biodiversity, desertification of territories and other adverse economic factors affecting the environment, growing environmental damage from emergencies and manmade disasters, air pollution, water pollution, as well as biological resources of the world oceans affect the interests of the state, industry and citizens
The volume of untreated industrial and domestic wastes dumped into open sources remaining significant and a negative trend associated with a decrease in the quality of soils and land prevailing, we observe losses in soil fertility, a decrease in the quality of agricultural land, deterioration in fertility and yields, and as a result, their removal from the fund of agricultural land, as well as a trend of desertification of a number of territories of more than 27 subjects of the Russian Federation on an area of more than 100 million hectares and increased amount of waste which is not involved in the subsequent economic turnover and dumped in the territories in violation of the requirements of environmental safety

Summary

Introduction

The volume of untreated industrial and domestic wastes dumped into open sources remaining significant and a negative trend associated with a decrease in the quality of soils and land prevailing, we observe losses in soil fertility, a decrease in the quality of agricultural land, deterioration in fertility and yields, and as a result, their removal from the fund of agricultural land, as well as a trend of desertification of a number of territories of more than 27 subjects of the Russian Federation on an area of more than 100 million hectares and increased amount of waste which is not involved in the subsequent economic turnover and dumped in the territories in violation of the requirements of environmental safety. On the basis of the indicated prerequisites, the issues of investing in environmental facilities have proved to be of paramount importance at the present stage. These issues are discussed in detail in the works of Russian scientists-researchers Arkhipov A.

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Conclusion