Natural capital of an enterprise: accounting and analytical dimension

Анотація

The economic justification of natural capital in the enterprise management system is becoming important in connection with the spread of the concept of environmental economics. However, the concept of «natural capital» arises, which requires the introduction of changes in the accounting and analytical system of the enterprise. Therefore, the study defines the essence of natural capital as a set of renewable and non-renewable natural resources (assets) and services for their conservation, restoration and rational use, implemented by business entities or within the assimilation potential of natural resources. The influence of natural capital components on accounting and analytical support of economic processes is also analyzed, and a mechanism for the influence of natural capital on the management of environmental activities of the enterprise is developed. This allowed us to take into account the environmental influence and risks of business entities and justify the functioning of the enterprise’s management system in the conditions of using natural capital for the following areas: organizational structure, production process, strategic planning, accounting and analytical system.

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