Environmental policy of the enterprise in the conditions of digitalization of the economy: formation, organizational and accounting aspects

Abstract

The theoretical provisions are formulated, the peculiarities and problems of the formation of environmental policy as a component of the environmental security system of the economic entity and the state are highlighted. The state of implementation of the generally accepted principles of environmental policy in Ukraine at the macro- and micro-levels has been analyzed, and an economic-ecological mechanism for ensuring the development of enterprises in conditions of sustainable development has been developed. Proposals and recommendations regarding digitization of accounting and reporting information on natural capital as a means of increasing environmental awareness of society are offered.