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Accounting development of natural resources in organizations carrying out the disposal of municipal waste and biogas extraction in the context of the "green" economy

Author

Listed:
  • Svetlana Vegera

    (Polatsk State University, Belarus)

  • Alena Malei

    (Polatsk State University, Belarus)

  • Renata Trubovich

    (Polatsk State University, Belarus)

Abstract

Since the end of the 20th century, in the context of developing rational consumption of natural resources, energy efficiency and solving environmental problems related to the management and burial of municipal waste, there is a need to take into account the consumption of natural capital, its degradation, as well as to determine the growth of gaseous energy resources in assessing economic growth in both the whole country, and in a separate organization that buries municipal waste and extract biogas. Therefore, the authors set forward the objective of the research: to develop the account of gaseous resources stocks (biogas) and assimilation resource as elements of natural capital. For the purpose of the achievement of aim, the authors apply generally accepted economic research methods. The article considers the economic essence of assimilation and gaseous energy resources of municipal waste as new objects of accounting. Both accounting objects are considered as long-term assets. The authors propose an accounting model for natural resources, which provides with information on the consumption of ecosystem capital and its degradation. It is proposed to estimate the assimilation potential of the environment at fair value (according to the current market) in the presented accounting model. As a result of the study on the possibilities of applying parallel accounting for long-term natural resources, we propose to account the gaseous resources in two assessments: on the one hand, based on actual costs associated with investing in the formation and attraction of alternative technogenic energy resources in economic activity, on the other hand - at the fair value (current market value) of the methane stocks.

Suggested Citation

  • Svetlana Vegera & Alena Malei & Renata Trubovich, 2018. "Accounting development of natural resources in organizations carrying out the disposal of municipal waste and biogas extraction in the context of the "green" economy," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 211-225, September.
  • Handle: RePEc:ssi:jouesi:v:6:y:2018:i:1:p:211-225
    DOI: 10.9770/jesi.2018.6.1(14)
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    Citations

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    Cited by:

    1. repec:ssi:jouesi:v:1:y:2019:i:1:p:48-57 is not listed on IDEAS
    2. Sergejs Hilkevics & Valentina Semakina, 2019. "The classification and comparison of business ratios analysis methods," Post-Print hal-02115236, HAL.
    3. Arumega Zarefar & Dian Agustia & Noorlailie Soewarno, 2022. "Bridging the Gap between Sustainability Disclosure and Firm Performance in Indonesian Firms: The Moderating Effect of the Family Firm," Sustainability, MDPI, vol. 14(19), pages 1-13, September.
    4. Sergejs Hilkevics & Valentina Semakina, 2019. "The classification and comparison of business ratios analysis methods," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 1(1), pages 48-57, March.

    More about this item

    Keywords

    municipal waste; biogas; technogenic energy resource; mineral resource; natural capital; assimilation resource; assimilative potential; assimilative capacity;
    All these keywords.

    JEL classification:

    • Q29 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Other
    • Q42 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Alternative Energy Sources
    • Q53 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling
    • Q57 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Ecological Economics

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