Management of environmental liabilities: accounting and marketing approaches
One of the important challenges to international cooperation for sustainable development of the economy is to develop the necessary information about the environmental activities of the company to meet the needs of users. Insufficient attention to environmental liabilities significantly affect the o...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2016-12-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/91553 |
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| _version_ | 1850166560907329536 |
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| author | I.V. Zamula |
| author_facet | I.V. Zamula |
| author_sort | I.V. Zamula |
| collection | DOAJ |
| description | One of the important challenges to international cooperation for sustainable development of the economy is to develop the necessary information about the environmental activities of the company to meet the needs of users. Insufficient attention to environmental liabilities significantly affect the objectivity and effectiveness of environmental decision-making. So, the research aims at developing environmental classification of liabilities of the enterprise, which can be the basis for the construction of accounting, that will form a comprehensive and accurate information on environmental liability company for internal and external users. Under the proposed environmental liabilities, the author understands the obligations arising from the activities of economic entities that affect the state of the environment, and non-compliance with environmental regulations results in compensation for damages, payment of fines. The proposed classification of environmental liabilities of a company aims to manage them to optimize their composition and amount; obtain competitive advantages in both domestic and foreign markets and attract additional investments, including foreign, due to the disclosure of environmental liabilities in the company statements. This classification can be the basis for the construction of accounting, which will form a comprehensive and accurate information about the environmental activities of the company for internal and external users. |
| format | Article |
| id | doaj-art-e390690e436a4456bbc95630f2a387f9 |
| institution | OA Journals |
| issn | 1994-1749 1994-1749 |
| language | English |
| publishDate | 2016-12-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj-art-e390690e436a4456bbc95630f2a387f92025-08-20T02:21:24ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492016-12-012-335116129Management of environmental liabilities: accounting and marketing approachesI.V. Zamula One of the important challenges to international cooperation for sustainable development of the economy is to develop the necessary information about the environmental activities of the company to meet the needs of users. Insufficient attention to environmental liabilities significantly affect the objectivity and effectiveness of environmental decision-making. So, the research aims at developing environmental classification of liabilities of the enterprise, which can be the basis for the construction of accounting, that will form a comprehensive and accurate information on environmental liability company for internal and external users. Under the proposed environmental liabilities, the author understands the obligations arising from the activities of economic entities that affect the state of the environment, and non-compliance with environmental regulations results in compensation for damages, payment of fines. The proposed classification of environmental liabilities of a company aims to manage them to optimize their composition and amount; obtain competitive advantages in both domestic and foreign markets and attract additional investments, including foreign, due to the disclosure of environmental liabilities in the company statements. This classification can be the basis for the construction of accounting, which will form a comprehensive and accurate information about the environmental activities of the company for internal and external users.http://pbo.ztu.edu.ua/article/view/91553environmental liabilitiesmanagement of environmental liabilitiesenvironmental marketingaccounting of environmental liabilitiesclassification of environmental liabilities |
| spellingShingle | I.V. Zamula Management of environmental liabilities: accounting and marketing approaches Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу environmental liabilities management of environmental liabilities environmental marketing accounting of environmental liabilities classification of environmental liabilities |
| title | Management of environmental liabilities: accounting and marketing approaches |
| title_full | Management of environmental liabilities: accounting and marketing approaches |
| title_fullStr | Management of environmental liabilities: accounting and marketing approaches |
| title_full_unstemmed | Management of environmental liabilities: accounting and marketing approaches |
| title_short | Management of environmental liabilities: accounting and marketing approaches |
| title_sort | management of environmental liabilities accounting and marketing approaches |
| topic | environmental liabilities management of environmental liabilities environmental marketing accounting of environmental liabilities classification of environmental liabilities |
| url | http://pbo.ztu.edu.ua/article/view/91553 |
| work_keys_str_mv | AT ivzamula managementofenvironmentalliabilitiesaccountingandmarketingapproaches |