A management system for environmental activity as a factor of sustainable development of industrial enterprise
Transition of Russian companies to the sustainable development path, which involves the task if preservation of environmental quality besides getting the profit, is achieved by introducing the system of environmental activity management. The management system for environmental activity of industrial companies must be integrated into a general system of business management. The paper offers functional, component and object subsystems of the system of environmental activity management of industrial companies. Introduction of the system of business environmental activity allows to assess its ecological effectiveness, to get additional economic stimuli for development, to increase business economic effectiveness while preserving the environmental quality. A description is given for the components of environmental expenditure management, involving the ecological cost accounting that includes financial and managerial accounting, ecological indices reporting and ecological audit.