Basic principles of environmental reporting

Svitlana Sliusar and Andriy Butnik
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Svitlana Sliusar: Hryhoriy Skovoroda University in Pereyaslav
Andriy Butnik: Hryhoriy Skovoroda University in Pereyaslav

University Economic Bulletin, 2023, issue 57, 84-88

Abstract: The subject of research is the theoretical basis for the formation of environmental reporting. The purpose of the article is aimed at generalizing and deepening theoretical knowledge in the field of organization of accounting and reporting of activities of domestic economic entities. The methodological basis of the study is general scientific and special methods of scientific knowledge used at the empirical and theoretical levels of research: comparative, analytical, selective, dialectical, systemic approach, induction and deduction, generalization. Results of work. The relevance of this research topic lies in the huge impact of uncontrolled quantitative pollution on the natural environment, for example, due to ecologically unregulated activities, the soil is depleted, the earth is heated and people begin to develop respiratory diseases. Therefore, it is necessary to monitor the activities of the enterprise and form environmental accounting and reporting on its basis in order to reduce the impact on the natural environment, thereby solving the urgent environmental problem. Field of application of results in the activities of enterprises, institutions, organizations. Conclusions. However, in Ukrainian reality, there are gaps in the development and implementation of corporate environmental accounting and reporting, since the government has not defined legislation and other regulatory bodies to reflect the conceptual foundations of environmental accounting and reporting. Concern about environmental responsibility and sustainable industrial development has given rise to a new field of environmental accounting and reporting. Based on this, theoretical foundations of environmental accounting and reporting are studied with a special emphasis on the Ukrainian scenario.

Keywords: environmental reporting; accounting; environmental tax; environmental policy (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:aff:colart:y:2023:i:57:p:84-88

DOI: 10.31470/2306-546X-2023-57-84-88

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