Russian Federation
The article considers the problem of the necessity and sufficiency of non-financial envi-ronmental information in the public accounting of companies. The article substantiates the importance of creating a unified information base of operational, environmental, sta-tistical, and accounting data at the enterprise, using related and recurring data of these types of accounting when forming public reporting. The recommendations of the Bank of Russia on the reflection of environmental information in reporting are analyzed. The requirements of normative documents on environmental reporting were highlighted, a search for environmental reports of enterprises with similar information was carried out. Sources of information used to prepare special environmental and accounting reports are shown. A conclusion is made about the possibility of using the operational accounting data of environmental services to form non-financial environmental information in pub-lic accounting.
non-financial information, accounting, integrated reporting, environmental activities, statistical reporting
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