NATURAL CAPITAL IN PRESENT DAY ECONOMICS

Abstract

The world has entered such a phase of development when the leading factor of development is not produced but natural capital. The article analyzes the current situation and world experience in the field of evaluation and registration of natural capital, describes trends in the development of natural capital registration and finance tools necessary to solve the problem of its degradation. The author comes to the conclusion about the need to include natural capital registration in strategic planning and decision-making in companies of different level, where finance experts could play an important role.

Keywords

• natural capital
• managerial accounting
• depletion of natural resources
• finance risks
• indicator of real progress