Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)

Implementing Environmental Accounting as a Factor of Organization’s Economic Security

Authors
Alexey Popov
Corresponding Author
Alexey Popov
Available Online 16 January 2020.
DOI
https://doi.org/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.
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Proceedings
Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
16 January 2020
ISBN
978-94-6252-885-7
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.200113.113How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

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  - 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  - https://doi.org/10.2991/assehr.k.200113.113
ID  - Popov2020
ER  -