COOPERATION AND ACCOUNTING POLICIES OF ECONOMIC ENTITIES AS TOOLS FOR THE DEVELOPMENT OF A GREEN ECONOMY
Subject. Scientific and technological progress, mining disregarding environmental standards, throw-away economy, and other similar human activities have led to a new economic objective of environmental protection, waste disposal, and recycling. Any qualitative solution to an economic problem requires a quantitative measurement to calculate its scale and create political and organisational measures to eliminate it. State regulation and the support of a green economy means providing for and controlling the processes of enterprise cooperation aimed at waste optimisation and disposal as well as controlling waste recycling. Organisational measures include procedures aimed at the formation of cooperative ties. They also require procedures that form an accounting and analytic section, i.e. procedures for the acknowledgement, assessment, and disclosure of information about waste in financial statements. A realistic estimate and the control of waste as well as liquidation obligations related to its disposal will provide reliable information about the scale of environmental behaviour of each economic entity. Objectives. The study includes identifying tools for the development of a green economy. It proposes methods for environmental cooperation within the framework of waste-free and lean production, the development of conditions for the acknowledgement and correction of estimates of recyclable and non-recyclable waste, and methods for the efficient use of recyclable waste. Methods. The work involved the observation and generalisation of empirical data regarding the economic activities of economic entities and the study of scientific economic literature. It also used methods for the theoretical analysis of provisions of regulatory documents regarding the state control of activities in the field of environmental protection and waste management. Conclusions. The paper presents a study of different types of effective environmental behaviour of economic entities. Such behaviour requires comprehensive measures aimed at using cooperative relations between economic entities and improving the accounting policies of participants of economic relations to reduce waste and to meet liquidation obligations for waste disposal and the remediation of the environment. The proposed tools for the development of a green economy, ways of acknowledging environmental costs, their estimation, control, and saving the environment will make it possible to effectively use limited natural resources.