FORMATION OF ACCOUNTING AND ANALYTICAL SUPPORT OF THE ECOLOGICAL COMPONENT: PROBLEM ASPECTS

Abstract

This article examines the theoretical and practical aspects of developing accounting and analytical support for the environmental component of business operations amid increasing demands for sustainable development and corporate environmental responsibility. It is determined that the modern system of accounting and analytics requires transformation in line with the challenges of greening the economy and integrating environmental indicators into the process of management and strategic decision-making. The necessity of creating a comprehensive information environment that ensures the timely identification, assessment, and control of environmental costs, liabilities, risks, and the results of an enterprise’s environmental protection activities is substantiated. Particular attention is paid to problematic aspects of organizing accounting and analytical support for the environmental component, including: the lack of a unified methodological approach to accounting for environmental costs; imperfections in regulatory and legal frameworks; the complexity of assessing environmental assets; insufficient detail in environmental reporting; and the limited analytical tools for evaluating the impact of economic activities on the environment. It has been established that the fragmentation of information and insufficient integration of environmental indicators into the management accounting system complicate the process of forming a reliable information base for making effective management decisions. The study proposes areas for improving the accounting and analytical framework for environmental management, including the adaptation of international environmental accounting standards, the digitization of accounting processes, the implementation of environmental monitoring systems, and the expansion of analytical capabilities in environmental reporting. Modernizing the accounting and analytical framework will enable management to make informed environmental decisions, reduce risks, and ensure the investment attractiveness of enterprises in the context of post-war recovery.