INTRODUCTION OF INTEGRATED REPORTING FOR THE DEVELOPMENT OF ENVIRONMENTAL ACCOUNTING IN THE MANAGEMENT SYSTEM OF ENTITIES AT DIFFERENT LEVELS OF MANAGEMENT

Анотація

The section is devoted to the study of a new method of presenting information about the state of the company – integrated reporting. Particular attention is paid to one of the components of integrated reporting – environmental reporting. A comparative characteristic of traditional financial and integrated reporting by different criteria is made. The content and elements of the integrated report in accordance with the International Standard are disclosed. It is proposed to consider the new reporting model as a possible way to obtain a more complete picture of the company’s activities, which will allow it to reflect risks and opportunities, more logically link social, environmental factors and financial results. A group of financial and non-financial indicators of integrated reporting analysis is proposed, which will become the information base in the management system of entities at different levels of management. The financial statements were improved by adding additional items in the context of disclosure of information on environmental performance of the enterprise. The classification of environmental costs is proposed, which will contribute to the further development of environmental accounting and analysis. The presented results can be used by entities of different levels of management when deciding on the feasibility of an integrated report, especially management environmental reporting and its analysis.

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