Information base of analysis of environmental sustainability of commercial organization

Abstract

Purpose: analysis of environmental sustainability. Discussion: it is necessary to involve a number of documentation with varying degrees of significance and information opportunities. At present, the information base in the Russian Federation is underdeveloped, therefore, the most acceptable source of primary information for the analysis of the organization's environmental sustainability is information gathered in the framework of accounting and management accounting in the analysed areas of activity, primary accounting information and statistical reporting on environmental protection and Use of resources. As additional information it is possible to use the information received during the environmental audit, expert assessment procedures, preparation of environmental passports, and also within the framework of the system of industrial environmental monitoring. Results: the issues of reporting environmental information necessary for determining the environmental sustainability of the organization are considered, the relationship of environmental reporting to financial reporting is reflected.