Ecological Activity: Theoretic and Organizational Aspects of Audit

Abstract

Theoretical and organizational problems of environmental accounting in commercial organizations are considered in the article. The author explores the definition of environmental performance, convincingly argues that it should be distinguished from the environmental performance of government agencies, non-profit, community organizations and offers a refined definition of environmental performance of businesses; classifies it in a number of features for organizing records; marks the most important issues of integration of environmental activities.