Abstract:

The costs of enterprises to prevent or eliminate the consequences of environmental disturbances significantly affect the current financial results and the continuity of operation of the enterprises in the future. Collection, logging and generalization of information about the environmental component of natural capital in terms of the impact on the value of the company today and in the future is an important task of effective management. In this connection, the problem of developing a methodology for accounting of integrated both financial and non-financial information on the activities of enterprises is relevant. As to non-financial information, it is precisely the consideration of the environmental component of natural capital that comes to the fore because of the high public importance and the interest of each resident in the region of activity of enterprises polluting the environment.