Articolul precedent |
Articolul urmator |
395 2 |
Ultima descărcare din IBN: 2022-11-20 20:25 |
SM ISO690:2012 MASIKO, Liudmila. Environmental report of the organization: formation of indicators and synergy effect. In: Sustainable Public Procurement: challenges and opportunities, Ed. 1, 20 noiembrie 2020, Chişinău. Chișinău, Republica Moldova: 2020, pp. 25-26. |
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Sustainable Public Procurement: challenges and opportunities 2020 | ||||||
Simpozionul "Sustainable Public Procurement: challenges and opportunities" 1, Chişinău, Moldova, 20 noiembrie 2020 | ||||||
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JEL: M14, O12 | ||||||
Pag. 25-26 | ||||||
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Rezumat | ||||||
The article problematic aspects are investigated formation of indicators of environmental reporting of organizations. Based on the results, the form of annex to the accounting (financial) statements - "Environmental report" was developed, which reflects aspects of the greening of microeconomic indicators presented by business entities in the forms of accounting and statistical reporting. The indicators of this report are aggregated by types of environmental assets and liabilities of business entities and are structured in the context of nature management and environmental protection activities. The synergistic economic effect of the developed application lies in the fact that due to the integration of individual indicators into a single form of environmental reporting and, as a result, the acquisition of new qualities of the information received, the need for timely management decisions on rational nature management and environmental protection will increase. The proposed form of the environmental report will contribute to the formation of the necessary, reliable and complete information on the environmental performance of organizations in the context of sustainable development. |
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Cuvinte-cheie accounting (financial) reporting, environmental report, accounting and analytical support, environmental assets, environmental liabilities, synergistic economic effect, бухгалтерская (финансовая) отчетность, экологический отчет, учетно-аналитическое обеспечение, экологические активы, экологические обязательства, синергетический экономический эффект |
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