Social, ecological, economic consequences of the carbon footprint: an accounting aspect

Abstract

The article examines the economic, social and economic consequences of the carbon footprint of citizens and enterprises. The research is aimed at studying the "carbon footprint" as an accounting object, the prerequisites for statistical and accounting reflection of environmental tax obligations and the enterprise's carbon footprint, the development of measures aimed at increasing public awareness of ways to reduce carbon dioxide emissions and financial support for "green economy" at the level of citizens and enterprises. Attention is focused on the components of the carbon footprint as a component of costs: direct and indirect greenhouse gases that arise because of the life activities of citizens and the production activities of enterprises. International agreements on reducing the carbon footprint established by the Kyoto Protocol and the Prague Agreement are given. For the implementation of the state policy strategy in the environmental sphere, the method of calculation and accounting display of the environmental tax was considered. It is aimed at distinguishing the enterprises that are obliged to submit a report on the emissions of pollutants and greenhouse gases into the atmospheric air from stationary sources of emissions. Based on the data of such reports, an assessment of directions for reducing the negative impact on the nature of the activities of domestic enterprises is carried out. In order to control and stimulate investment in innovative environmental projects of domestic enterprises, the payment of an environmental tax is proposed. The role of banks in the process of informing and stimulating investment of citizens and enterprises in "green economy" projects has been summarized. The results of a study of citizens' awareness of the carbon footprint issue are presented. It is proposed to inform citizens and businesses about the relationship between daily habits of citizens, consumption of "green" and "brown" products by citizens and businesses with global warming on the planet.