Природний капітал як основа екологічної стратегії розвитку підприємств харчової індустрії

Abstract

Обґрунтовано теоретичні положення та розроблено організаційно-методичні рекомендації щодо обліку природного капіталу в системі управління підприємствами харчової індустрії. Проаналізовано аналіз діяльності підприємств харчової галузі, проаналізовано глобальні та національні Цілі сталого розвитку, пов’язані з природним капіталом.

The article is devoted to the scientific substantiation of theoretical issues and development of organizational and methodical recommendations concerning accounting of natural capital in the food industry enterprises management system. Food industry enterprises activity analysis is carried out in the paper, global and national Sustainable Development Goals related to natural capital are analyzed in detail. The stages of evolution of the definition of "natural capital" are determined, the author's definition of "natural capital" is offered. The national and international regulatory legal framework for accounting and reporting in the elements of natural capital are analyzed in order to improve the methodological foundations of the accounting and reporting system of food industry enterprises. The legal framework for the state's environmental policy formation is developed for Ukraine, which takes into account the UN recommendations and includes four levels of normative documents. Normative acts provisions for the natural capital elements accounting organization are grouped according to the following levels: international, interstate, state, enterprise. Methodological aspects of the accounting policy for the natural capital elements forming are developed, which are based on the study of principles, methods and procedures used by the enterprise for accounting of natural capital and disclosure its elements it in the mandatory and voluntary reporting. Natural capital accounting principles are gathered into four groups. It is proposed to introduce the item "Ecologically oriented activity" in the Order on accounting policy at the food industry in which the interests of all interested parties (owners of the entity, employees, contractors, society, the state as a whole) should be taken into account, principles of the natural capital accounting policy adhered, and main methods of its assessment and accounting disclosed. It is substantiated that in the regulatory document on accounting policy of the food industry it should be specified: disposal of stocks estimating methods; accounting of transport and procurement costs; method of the fixed and intangible assets depreciation for nature protection purpose; periodicity and inventory.