Legal problems of digitalization of ecological accounting data

The article raises the question of the need to introduce into legal circulation the term «environmental accounting», which has existed in economics since the 70s of the twentieth century, and in environmental law - under the name «state accounting in the field of environment». As for domestic legislation, there is no unifying for many types of cadasters, registers, registers, reports, etc. information of ecological nature name. It is established that in the system of domestic legislation the legal regulation, within the outlined subject, is subject to cadasters of natural resources, the account of objects harmful to environment, the account of substances harmful to environment, and also factors of harmful influence on environment (chemical, physical, biological). Unfortunately, many of these credentials are closed, incomplete, or non-existent. At the same time, at the international and European level, these processes are developing rapidly and today there is a need to expand such data by including in the relevant accounting resources information and issued permits for the use of natural resources, payment of environmental fees, fines, environmentally friendly products, etc. Based on this, a proposal is made on the need to systematize domestic legislation on environmental accounting, by developing and adopting a special legal act that would meet international and European requirements in this area. There is also a proposal on the need to transform the provisions of Articles 23 and 24 of the Law of Ukraine «On Environmental Protection» by merging them and expanding the content, including all types of environmental accounting. It was found that Ukraine has already begun the process of adapting legislation on this issue, in particular, by setting requirements for digitization of all environmental data, i.e. the creation of a single environmental electronic platform, which today is only in its infancy. Keywords: ecological accounting, cadasters, registers, registers, digitalization, systematization of legislation

Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?

Concerns regarding the development of environmental accounting have been around for decades. This work is an update to some of the previous questions around the development of ecological accounting to see how this has changed over the last two decades. The work is based on a systematic review of two journal articles from separate accounting journals. The two articles are by widely published academics and are formative ecological management accounting papers highlighting issues since 2000. The analysis includes a comparative review of the two articles, a review of successive articles in the journals, and a citation analysis. The first general finding is around the complex and confusing terminology that is still used, exemplified in the amorphous term sustainability. Specific findings from the paper analysis include ecological management accounting requires a fundamental change to organization management, different values exploring relationships such as material flows, inclusive of the living and physical world, with a longer time horizon, and a centrality of external factors. Due to these challenges, ecological management accounting is presently not used as a research category and therefore is an un-developed research domain. Environmental accounting is a more commonly used synonym for ecological accounting, though this term is distinct and does not cover many of the ecological challenges. Under this research area, there have more recently been attempts to bridge the difficult macro (planetary) and micro (organization) environmental challenge. Concepts such as Accounting for the Management of Ecosystems and Material Flow Cost Accounting are areas of research seen as offering future opportunities to develop into a more ecological management accounting framework, though this will ultimately require research in ecological management accounting based on a multi-disciplinary approach.

Legal Principles of Environmental Accounting as Means of Identifying Sustainable Development Indicators in Ukraine

The article presents the results of the legal analysis of the formation of environmental accounting as one of the main means of determining the effectiveness of the implemented indicators of sustainable development. It is established that today there are no common approaches around the world to identify sustainable development indicators, including their environmental component. This greatly influences the development of a unified system of environmental accounting, which contains important data on the quantity and quality of natural resources, their legal status, the number of objects and substances that have harmful effects on the environment, financial and other measures taken for the environmental modernization of enterprises , the payment of environmental payments, etc., as such information is a major factor in making further management decisions to achieve sustainability in the environmental field, both locally, nationally, regionally, and globally. tovomu level. Keywords: sustainable development, indicators, ecological accounting, ecological information, reliability of data, types of ecological accounting systems, systematization of ecological accounting systems, regulatory legal regulation of ecological accounting

ECOLOGICAL ACCOUNTING FALSIFICATIONS AND SAFETY AS THE BENEFITS OF RIVER TRANSPORT

The article discusses the desire of professors of the university of sea and river transport to present the results of "calculations" of the indicators of environmental friendliness and safety of transportation of various modes of transport, a comparison of which reveals the strategic advantage of inland water transport (IWT) as a justification for its priority development. that this aspiration not only received a complete fiasco, but also led to an unacceptable dissemination among readers of inaccurate ideas about IWT, railway and AT, as well as about the rules from expressions in the articles of the author’s discussion about the results of research.

THE IMPORTANCE AND THE ROLE OF INTRODUCTION OF ECOLOGICAL ACCOUNTING IN THE FUNCTION OF MANAGEMENT OF ENVIRONMENTAL PROTECTION

More and more global warming, ozone depletion and loss of biodiversity have contributed to raising awareness of the need to implement measures that enable sustainable development, so that different pillars of society find a balance between economic growth and social interest in preserving a healthy environment. The environmental impacts of the company have led to the strengthening of environmental demands by society and the incorporation of various management tools into the environmental management process. In order to properly address the issue of environmental protection, a so-called environmental management system is required, which carries out an important part of the information systems management system in an integrated form, together with another accounting information system. Ecological accounting is an important tool for understanding the role of the natural environment in the economy. Environmental accounts provide data that highlight the contribution of natural resources to economic well-being and the costs of imposed pollution or resource degradation. The use of accounting in the environment is necessary with more aspects on various issues, such as cost estimates, investment analysis and strategic decision-making. Companies, which are important subjects of economic activity, play the main roles in economic activities. Therefore, a clear introduction of the goal of preserving the environment in every activity activity becomes a strong motivating force for the structural transformation of this economic society. This paper will present a brief overview of the history, concept, division, role, significance and contributions of ecological accounting, and the importance and necessity of introducing ecological accounting in enterprises.Given the financial implications that environmental impacts can have on the business of the company, this paper aims to point out the role and significance of environmental accounting and the environmental management process.