Принципи и подходи за оповестяване на нефинансова информация от предприятията при спазването на екологична политика
Principles and approaches for disclosure of non-financial information by enterprises in compliance with environmental policy

Author(s): Ivan Andreev
Subject(s): Economy, Financial Markets, Public Finances, Accounting - Business Administration
Published by: Международно висше бизнес училище
Keywords: accounting; non-financial information; environmental policy; accounting standards
Summary/Abstract: Modern challenges related to the implementation and observance of environmental requirements and norms in the implementation of economic activity determine the need for the creation, presentation, and disclosure of accounting information by enterprises for the interaction between business and the environment. The policy of the European regulatory bodies for the protection of natural resources is aimed at adapting the accounting systems of economic entities in the process of monitoring and managing environmental risks. The purpose of the scientific development is the study of the current projections of accounting as an information system through the prism of the sustainable use of natural resources and the effective management of the circular economy. The focus is on delineating the possibilities for practical testing of the requirements of the applicable accounting standards for the disclosure of non-financial information by enterprises, with a view to identifying and measuring the impact of economic and anthropogenic activity on the environment.

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