By signing the Aarhus Convention and the Association Agreement with the EU, Ukraine has committed itself to adapting domestic legislation conforming European standards concerning environmental impact assessment. To fulfill international obligations, the Law “On Environmental Impact Assessment” was adopted by Ukraine. However, under this law of Ukraine, not all objects and activities having impact on the environment are assessed for their environmental impact, but only those having a significant impact on the environment are assessed. The aim of this article is to analyse the legislation of Ukraine on environmental impact assessment, and to compare it with the EU legislation. Special attention is paid to the judicial practice being adopted while implementing the said law. With the help of a case study, the shortcomings of the Ukrainian legislation are analysed and highlighted.
The article presents the results of the legal analysis of the formation of environmental accounting as one of the main means of determining the effectiveness of the implemented indicators of sustainable development. It is established that today there are no common approaches around the world to identify sustainable development indicators, including their environmental component. This greatly influences the development of a unified system of environmental accounting, which contains important data on the quantity and quality of natural resources, their legal status, the number of objects and substances that have harmful effects on the environment, financial and other measures taken for the environmental modernization of enterprises , the payment of environmental payments, etc., as such information is a major factor in making further management decisions to achieve sustainability in the environmental field, both locally, nationally, regionally, and globally. tovomu level.
Keywords: sustainable development, indicators, ecological accounting, ecological information, reliability of data, types of ecological accounting systems, systematization of ecological accounting systems, regulatory legal regulation of ecological accounting
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