Environmental Accounting and Reporting of Agricultural Enterprises

The paper describes the problems of increasing the openness of information about environmental protection activities and meeting the requirements of environmental and industrial safety by domestic enterprises within the framework of their economic activities. The authors consider theoretical and methodological aspects of the organization of ecological accounting and the formation of environmental reporting. This is an effective tool for assessing the results achieved by using nature and environmental activities of the organization. Also, it improves the level of industrial safety and environmental culture at the enterprise, using disclosure and analysis of environmental factors of sustainable development of an economic entity. The research reveals the economic essence and gives the author’s interpretation of the definitions “environmental accounting”, “environmental reporting”, “natural capital”, “environmental obligation”. The authors tried to systematize the regulatory framework for the formation of environmental reporting from the perspective of stakeholders, as well as present the classification and systematization of environmental indicators of sustainable development of the organization included in integrated reporting. The study revealed the structure of the subsystem of environmental accounting and its place in the system of accounting and analytical support of an economic entity is determined. The authors proposed mechanisms for improving the accounting of environmental obligations, real and conditional costs for nature management and ecology. The methodological basis of the study comprised systematic and dialectical approaches, as well as a set of general scientific and special methods of cognition: observation, systematization and generalization, methods of classification and grouping. The object of the study was the reporting of the largest Russian enterprises of various industries.

1. Chepulyanis A. V., Boyarskaya I. S. Non-financial reporting as a tool for stimulating and developing small and medium-sized businesses. Collection of materials of the IV International scientific-practical conference “Actual issues of the development of the financial sector”. Makhachkala: Alef LLC; 2021:397–403. (In Russ.).

2. Chepulyanis A. V. Socially oriented accounting. Materials of the IV All-Russian scientific and practical conference “Financial and legal aspects of socially oriented investment”. Yekaterinburg: Ural State Economic University; 2021:158–164. (In Russ.).

3. Khudozhnikova O. O. System of environmental accounting and analysis. Audit i finansovyj analiz = Audit and financial analysis. 2017;(3–4):104–108. (In Russ.).

4. Safonova I. V. Non-financial reporting in the focus of ESG transformation: a global agenda. Auditorskie vedomosti = Auditor’s sheets. 2021;(4):28–33. (In Russ.).

5. Gogoleva T. N., Bakhturina Yu. I. Environmental accounting in the system of types of accounting. Mezhdunarodnyj buhgalterskij uchet = International accounting. 2016;12(402):52–56. (In Russ.).

6. Ivanova M. D. The need to organize environmental accounting and the formation of environmental reporting. Vestnik Buryatskogo gosudarstvennogo universiteta = Bulletin of the Buryat State University. 2015;(2S):211–215. (In Russ.).

7. Ilyicheva E. V. Theory and methodology of environmental accounting in terms of environmental balance. Abstract diss. … Cand. Sci. (Econ.). Orel; 2010. (In Russ.).

8. Rubanova N. N. Environmental accounting at the enterprises of the building materials industry. Abstract diss. … Cand. Sci. (Econ.). Orel; 2005. (In Russ.).

9. Bataeva B. S., Kokurina A. D., Karpov N. A. Impact of disclosure of ESG indicators on the financial results of Russian public companies. Upravlenec = Manager. 2021;12(6):20–32. (In Russ.).

10. Akhmetova L. A., Gubachikov A. M., Abanokova Zh. B. Accounting for expenses and environmental obligations for environmental protection activities. Moskovskij ekonomicheskij zhurnal = Moscow Economic Journal. 2016;(1):107–113. (In Russ.).

11. Grafkina M. V., Sviridova E. Y., Sdobnyakova E. E. Improving ecological performance of design processes accounting for product life cycle. European Research Studies Journal. 2017;20(2B):294–307.

12. Mysaka H., Derun I., Skliaruk I. The role of non-financial reporting in modern ecological problems updating and solving. Journal of Environmental Management and Tourism. 2021;12(1):18–29.

13. Glushchenko A. V., Yarkova I. V., Kucherova Y. P. The role of the ecologically-oriented accounting systems from the perspective of minimizing the strategic risks in terms of ecologizing the production (In book: Perspectives on the Use of New Information and Communication Technology (ICT) in the Modern Economy). Springer Nature Switzerland AG; 2019:741–747.

14. Belaya M. L. Natural capital in the modern economy. Vestnik REA im. G. V. Plekhanova = Vestnik REA named after G. V. Plekhanov. 2016;2(86):59–68. (In Russ.).

15. Fribus N. V. Accounting and audit of environmental obligations of coal mining enterprises. Diss. … Cand. Sci. (Econ.). Novosibirsk; 2019. 190 p. (In Russ.).

16. Byatova Kaukhar D. V. Accounting for the environmental financial obligations of the enterprise. Vestnik Kyrgyzskogo nacional’nogo agrarnogo universiteta im. K. I. Skryabina = Bulletin of the Kyrgyz National Agrarian University named after K. I. Scriabin. 2021;(2):438–441. (In Russ.).

17. Strojek-Filus M., Tkocz-Wolny K., Wszelaki A. Ecological accounting in Poland — diagnosis of good and bad practices. 17th International multidisciplinary scientific geoconference (SGEM 2017). 2017:233–240.

18. Kombarova A. E., Protas N. G. Methodology for assessing the environmental, social and corporate responsibility of companies based on the ESCO index. Zhurnal prikladnyh issledovanij = Journal of Applied Research. 2021;(6–9):808–813. (In Russ.).

19. Murueva E. K. Development of environmental accounting (on the example of the forestry sector of the economy). Monograph. St. Petersburg: St. Petersburg Academy of Management and Economics; 2009. 212 p. (In Russ.).