Digitalization of environmental accounting: Current trends and prospects

¹ Kazan State Agrarian University, 65, Karl Marx str., 420015, Kazan, Russia
² Kazan (Volga region) Federal University, 18, Kremlevskaya str., 420008, Kazan, Russia
³ Udmurt State Agricultural University, 11, Studencheskaya str., 426069, Izhevsk, Russia
⁴ Kazan State Medical University, 49 Butlerova str., 420012, Kazan, Russia

^* Corresponding author: zakirovaar@mail.ru

Abstract

Environmental accounting is one of the main tools of the environmental management system of an economic entity. To generate environmental reporting for enterprises, an effective accounting system based on the use of digital technologies should be organized. A detailed study of the current market of services through which enterprises can conduct accounting online, analyzing their advantages and disadvantages allowed us to conclude that it is necessary to introduce modern information technologies into the environmental accounting system. In the course of the study it was found that one of the most promising and most adaptive is blockchain technology. The step-by-step approach to implementing blockchain technology proposed in the study includes such steps as learning and understanding, conducting a needs assessment, selecting the right blockchain platform, developing a proof of concept, establishing clear governance and standards, integrating with existing systems, pilot implementation, full-scale implementation and training, and continuous monitoring and optimization.