Main directions of environment accounting and auditing development at the present stage
The analysis and control of the completeness and effectiveness of environmental activities in the enterprise, as well as various forms of enterprise impact on the environment are impossible without substantial environmental accounting. Environmental accounting is an essential tool for implementing the concept of sustainable development, i.e. development that does not destroy the resources necessary for the life and development of future generations on the Earth. Environmental accounting is a system of registration for assessing the environmental factors in the enterprise. It can be based on the use of special nomenclature of accounts. The result of environmental accounting is final reports on ecological issues. In addition, the difficulty of introducing sectoral environmental accounting at the enterprises is the lack of methodological developments on this issue, the difficulty of determining the number of indicators, taking into account the status and dynamics of the environmental components. It is necessary to develop a position (standard) on accounting concerning the liability for environmental damage, which will be determined by the concept of environmental liability, the cases described in its recognition, valuation methods and possibilities of calculation. Such a document could provide real assistance to enterprises in the development of environmental accounting and reporting, and would contribute to the formation of the traditions in this area. Thus, environmental accounting system should include four basic components: the integration of environmental costs, taking into account environmental commitments, reporting on environmental activities, audit information on environmental performance.