The Accountance for Ecological Decision-Making

Abstract

The main prerequisites and factors influencing the process of formation and development of ecological accounting are considered; the possibility of discussion in terms of its theoretical, organizational and methodical aspects is critically analyzed and determined. The main advantages of ecological efficiency of company are allocated. The own definition of the concept of «accounting of ecological activity» is proposed. The main problems of accounting for ecological costs are identified and their classification by type of environmental activities is submitted. According to the research, an important aspect for ecological decision-making is information about the environmental consequences of the production and sale of the company’s products during their life cycle. The ways of improvement of the process of formation of the information necessary for decision-making of ecological character are determined.

Keywords

• ecological accounting
• sustainable development
• greening economy
• ecological activity
• environmental costs
• environmental reporting