BUSINESS INFORM №7-2018

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Section: Economics of Enterprise
UDC 657:006.32(477)
Krutova A. S., Nesterenko O. O.
The Methodological Aspects of Reflection of Natural Capital Objects in Enterprise’s Reporting (p. 177 - 184)
The article is aimed at developing methodological aspects of classification and disclosure of natural capital in the integrated reporting of domestic economic entities. The evolution of natural capital is considered and the issues of introduction of the State strategy of ecological policy according to requirements of European Union directives are defined. The basic tasks of accountance of natural capital are defined. The scheme of interconnection of functions of natural capital is developed, to which at micro-level belong the functions of maintenance of continuity of activity, protective, controlling, distributive, regulating and innovative. Recommendations on disclosure of information on natural capital in the integrated reporting in a three-dimensional time space have been developed. In order to complex account the multifaceted structure of natural capital while forming integrated reporting, the classification of natural capital is developed according to the following accounting objects: turnover assets, non-negotiable assets, and liabilities. Participation of natural capital in the formation of financial results to ensure sustainable development of an economic entity has been researched.
Keywords: integrated reporting, natural capital, biodiversity, natural resources, functions of natural capital, classification of natural capital by accounting objects.
Fig.: 3. Bibl.: 25.

Krutova Angelika S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Nesterenko Oksana O. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Krutova, Angelika S., and Nesterenko, Oksana O. (2018) “The Methodological Aspects of Reflection of Natural Capital Objects in Enterprise’s Reporting.” Business Inform 7:177–184.

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