Problems of intensification of bank lending to the real sector of the economy in the conditions of martial law

Abstract

Introduction. Environmental security of Ukrainian society and the world community is the prerogative of the civilized world. The consequences of the terrorist military actions of the Russian Federation in Ukraine intensify the issue of environmental security. The costs of an environmental nature for the liquidation of the consequences of terrorist military actions are taking on a global scale and go beyond the borders of the state of Ukraine. These costs should be reflected in the accounting information system at all levels of management from micro to macro and meso levels.Purpose. The purpose of the article is to consider the environmental consequences caused by the military actions of the Russian Federation on the territory of Ukraine and to investigate theoretical approaches to the definition of environmental accounting, its place and role in the information accounting system, taking into account the global costs of environmental restoration.Methods. In accordance with the outlined goal, general scientific research methods were used in the research process: analysis and synthesis, induction and deduction (to form the theoretical foundations of the definition of environmental accounting); empirical - such as description and observation (to extract information about the risks and extent of damage to the environment caused by the terrorist military actions of the Russian Federation); graphic (for visualization of research results); theoretical - analysis, generalization, explanation; abstraction, logical methods (for the development of directions for improving the display of information about the global costs of environmental restoration in the accounting system). Results. The risks of damaged soils in war zones, the previous extent of damage to the agro-industrial complex are indicated; forest areas; energy system, etc. An assessment of the direct costs of agriculture and land resources was carried out. The approaches of scientists regarding the definition of environmental accounting are summarized, the features that are the basis of its essence (the process of displaying environmental costs and obligations, the accounting subsystem, the information collection system, the segmental area of accounting, the information function, the environmental accounting system) are highlighted. An assessment of Ukraine’s environmental sustainability in general with an EPI indicator of 49.6 and an assessment of environmental protection in 2022 is given. The location and relationship of environmental accounting in the information accounting system has been established.Prospects for further research are the need to compensate for the environmental consequences caused by the military actions of the Russian Federation on the territory of Ukraine and to solve the problem of displaying the global costs of environmental restoration and the sources of their coverage in the accounting system, taking into account the norms of international law.