ENVIRONMENTAL-ECONOMIC ACCOUNTING AND ASSESS THE EFFECTIVENESS OF ENVIRONMENTAL MANAGEMENT

Abstract

The article discusses the reflection of natural assets in national accounts meso- and megaeconomic level. The peculiarities of valuation of natural assets as a complex ecological-economic categories, which should be oriented not on the market, and the fair value. As the main directions of development of environmental-economic accounting of natural assets should be recognized as full-fledged creation, and, most importantly, the real functioning of the integrated reporting framework based on sustainable development principles.

Keywords

• природные активы
• экологические счета
• учет
• отходы
• земля
• natural assets
• environmental accounts
• accounting
• waste
• earth