PECULIARITIES OF ACCOUNTING AND ANALYTICAL DATA AND THEIR IMPACT ON CONSULTING SUPPORT FOR ECO-ENTREPRENEURSHIP
Authors:   National Scientific Centre "Institute of Agrarian Economics", Liudvenko Dmytro , Tomilova-Yaremchuk Nadiia ,   Bila Tserkva National Agrarian University, Nepochatenko Andriy ,   Bila Tserkva National Agrarian University
Published: February 2025

Ecological entrepreneurship plays a key role in achieving sustainable development by ensuring its efficiency and economic growth. Currently, its formation in the difficult conditions of market relations is aimed at protecting and reproducing natural resource potential, regardless of the form of ownership and statutory activity. The relevance of this study is associated with the catastrophic state of the environment in the country and the need for immediate reconstruction after the military aggression of the Russian Federation using European green lines and advanced environmental protection tools. Active work is being carried out to integrate national accounting and reporting systems into international standards containing recommendations for generalizing information on economic and environmental processes. Logically, tasks arise that require the formation of accounting and analytical support for environmental activity management that meets the new conditions of management. There is a need to define exclusively new accounting objects - making adjustments to the formation of traditional information arrays, significantly increasing the efficiency of accounting and analysis, shifting emphasis to indicators of the quality of environmental information. The purpose of the article is to find ways to address the impact of accounting and analytical data on the recommendations of consulting support in environmental management, which significantly affects the quality of management decision-making. Research methods. Analysis of literature and regulatory documents; comparative analysis; system approach method; synthesis and generalization. Research results. According to the results of the analysis, it was found that the development of environmental entrepreneurship is proceeding at a slow pace, which is due to low awareness of business about modern environmental technologies, lack of proper state support, unpredictable situation in Ukraine, lack of sufficient capital, reduction in the number of clients, destruction of supply chains, high taxes and fees. Solving these problems requires the implementation of the following measures: providing business consultations on the ecological modernization of production, taking into account the requirements of EU legislation, ensuring access to financial instruments and funds of the Eurozone on equal terms with other companies in Europe, attracting non-repayable financial assistance and technologies for the ecological modernization of enterprises, providing affordable loans, localizing equipment production in Ukraine, supporting product exports, investing in the ecological modernization of production and reducing emissions during post-war recovery, bringing environmental policy into line with the requirements of European laws. The practical significance of the study lies in the possibility of applying the results obtained by domestic enterprises for the ecological modernization of their activities in the conditions of post-war recovery.