“GREEN ECONOMY” AND ESG ACCOUNTABILITY: REFLECTING ENVIRONMENTAL COSTS IN ACCOUNTING

This article highlights the importance of the “green economy” concept and ESG (Environmental, Social, Governance) accountability in the activities of enterprises. The study analyzes the economic nature of environmental costs, their recognition, evaluation in accounting, and disclosure in financial statements. Furthermore, international experience in accounting for expenditures related to environmental protection and the impact of ESG indicators on investment attractiveness are studied. The results of the research are of significant importance in improving the accounting of environmental costs and ensuring the sustainable development of enterprises.