Home  Journals  International Accounting  19(217) - 2012 May

Environmental information in financial statements of Ukrainian enterprises

Available online: 17 May 2012

Subject Heading: Foreign experience

JEL Classification: 

The considerable scientific and technical potential of mankind, on the one hand, expands possibilities of economic development, and with another - is accompanied by negative impact on environment. Human activities are changing the natural processes in the environment, poses a threat to the health and life of humans.
     In the course of an assessment of borders of influence of mankind on surrounding environment the key role is allocated for informing. Accounting is system of formation of authentic, relevant, full information base on the basis of which management process both the separate enterprise, and economy at state level is carried out.

Keywords: environmental information, accounting, environmental indicators, sustainable development

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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