UDC 631.162: 347.719
DOI: 10.36871/ek.up.p.r.2023.11.01.020
Authors
Vladimir V. Kirey,
Mytishchi Branch of the Moscow State Technical University
named after N. E. Bauman, Mytishchi, Russia
Abstract
Due to the growing attention of society to the conservation of natural capital and ecosystem services, ecosystem accounting is becoming a significant tool for achieving sustainable development goals both at the national and international levels. Environmental accounting improves the way natural capital and ecosystem services are identified and valued. The System of Environmental-Economic Accounting is an international standard accounting developed by the United Nations. The ecosystem accounting system generates environmental and economic reports necessary for effective management decisions and external disclosure of environmental information. The possibility of environmental accounting lies in the development of systems that integrate information rather than create disconnected, discrete repositories of information. With the introduction of an ecosystem accounting system, it is possible to jointly review and compare disparate sources of information reflecting the state of natural capital and ecosystem services. The introduction of a system of ecosystem accounting contributes to the achievement of sustainable development goals. The result of the implementation of the eco-system accounting system is a decision support system. The author proposes to consider the system of environmental-ecosystem accounting as a reliable and effective platform for providing more complete information on the availability and sufficiency of certain types of ecosystem services and natural capital.
Keywords
natural capital, ecosystem services, accounting, sustainable development, ecosystems, ecosystem accounting, natural capital accounts.
