Subject. This article deals with the issues of preparing and publishing non-financial reporting and substantiates the importance of management accounting as an information source for preparing integrated reporting, considering environmental capital as a case study. Objectives. The article aims to justify approaches to disclosing environmental information in integrated reporting generated within the management accounting system, as well as evaluate the best practices of non-financial reporting by Russian companies, identify problems hindering this process, and substantiate ways to address them. Methods. The works by Russian scientists, the materials of the 28th St. Petersburg International Economic Forum, and the practice of disclosing environmental information in the non-financial reporting of public companies in Russia served as the methodological basis for the research. Results. The article evaluates the practice of a multinational company in preparing environmental data for disclosure in non-financial reporting and proposes an analytical register Environmental Capital Indicators, which can be formed within the company's unified management accounting system. The article justifies an organizational approach aimed at supplementing management accounting systems with environmental data and proposes integrating a new information source into the management accounting system, namely, structured environmental information. Based on the LCSA methodology, the article constructs a matrix for assessing the environmental effects at the stages of the food equipment life cycle. Conclusions. Using the management accounting system as an information source for integrated reporting can help digitize the constructed matrix, which will give a more concrete character to managerial decisions aimed at addressing problem environmental areas.
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