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Integrated Environmental Accounting System Creation

Table 1:

Question Answer option number 1 Answer option number 2 Answer option number 3
1. Does Your company maintain environmental records of its activities? Yes No Difficult to answer
2. Has a specialized structural unit been formed for environmental accounting and non-financial reporting? Yes. Describe the composition of the staff of the unit and its place in the organizational structure of the company No. If the answer to the first question of the questionnaire is positive, describe which departments in the company are responsible for environmental accounting Difficult to answer
3. How often is the analysis of data on the impact of your company on the environment is carried out? At least quarterly At least annually Not implemented systematically
4. Is there a financial accounting of environmental objects in your company, for example, investments or expenses? Yes. Describe examples of these operations. No. Describe the reasons for the lack of accounting for such transactions. Difficult to answer
5. Do you use environmental cost management tools in your company? Yes. What? Briefly describe them. No. Indicate the reasons for the lack of practice of such tools. Difficult to answer
6. Is information about the company's environmental risks systematized? Yes. How is it analyzed, systematized and accumulated? No. Indicate the reasons for the lack of such practice. Difficult to answer
7. Is your company preparing non-financial statements? Yes. What kind of report is used in this case? No Difficult to answer
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