ECONOMIC SECURITY OF ENTERPRISES IN THE CONTEXT OF ENVIRONMENTAL ACCOUNTING
Abstract
Enterprise economic security increasingly depends on the ability to anticipate and control environment-related financial risks. Environmental accounting supports this goal by identifying, measuring, and reporting environmental costs, liabilities, resource consumption, and exposure to regulatory and market changes.
References
1. World Bank. (2025). Circular Economy and Pollution Management (materials input >100 billion tons; waste projected 3.4 billion tons by 2050).
2. World Bank. (2022). The Global Health Cost of PM2.5 Air Pollution (health damages $8.1 trillion; 6.1% of global GDP).
3. CDP. (2023). Financial Sector Water Knowledge Hub / Water Security disclosure insights (potential financial impact of water risk $531.1B).
4. CDP. (2024). Water now a major risk for world’s supply chains (at least $77B under threat; ~$7B immediate risk).
5. ICAP. (2024). EU Emissions Trading System (EU ETS) facts and prices (average 2024 auction and secondary market prices).
6. IFAC. (2023–2024). Guidance on strengthening governance and internal control for sustainability reporting and assurance readiness.
