Implementing Environmental Accounting as a Factor of Organization’s Economic Security
- DOI
- 10.2991/assehr.k.200113.113How to use a DOI?
- Keywords
- environmental accounting, economic security, environmental costs, environmental obligations, financial statements
- Abstract
The purpose of this article is to justify the definition of environmental accounting, consider the current procedure and existing problems of accounting for environmental costs, obligations and sources of financing, disclose principles for classifying environmental costs based on international practice, and justify the need to introduce environmental accounting as a factor of economic security of an organization. The study is based on general scientific and special methods of description, generalization, analysis, interpretation and theoretical methods of formal and dialectical logic. The results should include the formulated author’s interpretation of environmental accounting, the conclusion of the trend of improving domestic accounting standards in accordance with the generally recognized world classification of environmental costs of the organization, the formulation of the benefits of implementation and possible difficulties in setting environmental accounting, as well as the rationale for the introduction of this direction of accounting as a factor in increasing environmental responsibility of business entities.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Alexey Popov PY - 2020 DA - 2020/01/16 TI - Implementing Environmental Accounting as a Factor of Organization’s Economic Security BT - Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019) PB - Atlantis Press SP - 542 EP - 546 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200113.113 DO - 10.2991/assehr.k.200113.113 ID - Popov2020 ER -