Legal issues of digitalization of environmental accounting data

This paper raises the issue of need to introduce term “environmental accounting” into legal circulation, which has existed in economic sciences since 1970s, and environmental science – as “state accounting field natural environment”. As for Ukrainian legislation, it does not contain a name that unites many types cadastres, registers, reports, other information. It was established system cadastres resources, objects harmful environment, substances well factors impact on environment (chemical, physical, biological) are subject regulation, within framework outlined topic. Unfortunately, these data closed, incomplete, or present at all. At same time, international European level, processes rapidly developing, today there is already expand such data, by including relevant resources information issued permits use payment payments, fines, production environmentally safe products, etc. Based this, proposal put forward systematize legislation developing adopting special regulation would meet requirements this area. A also made transform provisions Articles 23 24 Law Ukraine “On Environmental Protection” combining them expanding their content, all accounting. commenced adaptation issue, specifically establishing digitalization i.e., creation single ecological electronic platform, currently only beginning its development.