ENVIRONMENTAL-ECONOMIC ACCOUNTING AND ASSESS THE EFFECTIVENESS OF ENVIRONMENTAL MANAGEMENT

The article discusses the reflection of natural assets in national accounts meso- and megaeconomic level. The peculiarities of valuation of natural assets as a complex ecological-economic categories, which should be oriented not on the market, and the fair value. As the main directions of developmen...

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Bibliographic Details
Main Authors: Anatoly Belousov, Lilia Blizno
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-05-01
Series:Вестник Северо-Кавказского федерального университета
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Online Access:https://vestnikskfu.elpub.ru/jour/article/view/1393
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Summary:The article discusses the reflection of natural assets in national accounts meso- and megaeconomic level. The peculiarities of valuation of natural assets as a complex ecological-economic categories, which should be oriented not on the market, and the fair value. As the main directions of development of environmental-economic accounting of natural assets should be recognized as full-fledged creation, and, most importantly, the real functioning of the integrated reporting framework based on sustainable development principles.
ISSN:2307-907X