Environmental investment as a tool for ensuring economic security of business entities: accounting aspects

The paper is devoted to the issues of companies’ investing environmental assets to ensure their economic security. The role of environmental investments in strengthening the potential of an economic entity is justified, which has a positive impact on the environmental security of regions and the state as a whole. The necessity of analyzing a group of environmental indicators of economic security of an economic entity is formulated. The author considers features and methods of evaluating the effectiveness of environmental investment projects and analyzes the system of legal regulation of forming accounting information used to evaluate the above effectiveness. The classification of environmental objects is given, their structure, principles of formation, recognition and evaluation being considered. The author summarizes promising areas of improving economic science in order to form more representative data to make well-grounded investment decisions, which will have a positive impact on the performance of economic entities, investment strategy and ensure sustainable development.