COSTS ON ENVIRONMENTAL PROTECTION MEASURES IN STATISTICAL REPORTS AND REPORTS ON ENTERPRISE MANAGEMENT AS INDICATORS OF THE IMPLEMENTATION OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT DURING MARITAL STATUS

Abstract

The article is devoted to the justification of the need to disclose information on the costs of environmental protection measures in statistical reporting and the Report on Management during Martial Law. The statistical report "Report on expenses for the protection of the natural environment" provides information on the used sources of financing for the implementation of environmental protection measures of a capital and current nature: own funds of enterprises, loan funds; state and local budget funds; funds of international organizations. Statistical reporting contains information on the allocation of environmental protection funding to capital investments and current costs, performed specialized environmental services, and revenues from the sale of by-products. It is substantiated that the business processes for the implementation of environmental protection measures ensure the environmental safety of the main business processes of the enterprise in accordance with the statutory activity. It has been established that business processes regarding the implementation of environmental protection measures and ensuring the environmental safety of basic business processes should include: assessment of the composition and quality of air and analysis of the causes of climate change, protection, purification and restoration of water and land resources, assessment of the level of radiation safety, noise and vibration impact, preservation of flora and fauna and habitat, waste management, scientific research works. In the researched works, the scientists characterized the cost, resource and quality approaches to the assessment of the effectiveness of the environmental protection measures. It is proposed to indicate in the Management Report, in addition to the cost structure by type of environmental protection measures implemented, the source of their financing, their compliance with the amount of environmental tax paid for the reporting period, and their effectiveness. It was found that the expected positive results of the implementation of environmental protection measures for the main business processes, which should be reflected in the Management Report, are: saving energy, material fuel, water resources, reducing waste and emission capacity of the technological process, safe working conditions of the company's employees.