Academic journal article Economics & Sociology

Environmental Liabilities Arising from the Transactions with Atmospheric Air as an Accounting Object

Academic journal article Economics & Sociology

Environmental Liabilities Arising from the Transactions with Atmospheric Air as an Accounting Object

Article excerpt

ABSTRACT. Due to the restructuring the economy of Ukraine on the way to sustainable development has become necessary to develop tools to evaluate environmentally safe, sustainable development of the country and its regions. The atmospheric air pollution yields great economic losses. That is why the atmospheric air protection for providing sustainable economic development is an issue of primary importance to be covered by framework documents. The organization of environmental activity accounting at the enterprises should be considered as an effective tool of atmospheric air condition improvement with the purpose of providing necessary information to manage and to improve environmental security at the macro-level. In common set of environmental liabilities of the enterprise a separate element were identified environmental liabilities from transactions with the atmospheric air. The classification of environmental liabilities from transactions with the atmospheric air has been proposed for the formation of the necessary information about the environmental activities of the company.

Keywords: sustainable development, atmospheric air pollution, environmentally-oriented management, accounting for environmental liabilities, environmental liabilities, Ukraine.

Introduction

The problem of sustainable development, which is observed in modern society is one of the most actual global problems. It has become an important part of the external and internal policy of many countries. At the international level first systematic and methodical description of the principles and criteria for sustainable development has been given in the documents of the Rio-92, especially in the Agenda for the XXI century (2013). In program documents on sustainable development in the global environmental partnerships identified one of the fundamental principles - reducing the information gap and increasing access to information in decision-making and implementation. To provide sustainable functioning of the company must to own greater volume of information about the state of internal and external environment.

Ilyicheva (2010) argues that, the source of quantitative information about the enterprise is accounting. But, integration of environmental accounting in the traditional enterprise accounting system is a difficult problem, but that does not mean that it can not be solved. The experts of the Agency for Environmental Protection (ERA, USA) in 1995, generalizing research in this field, proposed the following classification of integration of environmental activities:

- national accounting: serving the information needs of governments and other external users at the macro level;

- financial accounting: conducted for the whole enterprise and examines it as a single economic complex;

- management accounting: conducted by sectors of the market in places of expenses formation, responsibility centers and only need for generalize for the whole enterprise.

Financial accounting is one of the most important functions of management that identifies and organizes data about economic activity, while ensuring informed decision- making. Organization of environmental accounting at enterprises is an effective tool for improving the state of the environment in order to provide the necessary information for management and to improve environmental safety at the national level.

Protection of atmospheric air for sustainable economic development is one of the priority positions in the program documents. Determined that air pollution contains a threat not only to human health, but also cause great economic losses. One of the objects of accounting are environmental liabilities in transactions with atmospheric air, which can provide information about forming influence on state of atmospheric air of the entity.

In countries with different models of building NAS regulatory framework at the national level is fixed order and method of forming provisions for liabilities related to environmental protection. …

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