ANALYSIS OF ENVIRONMENTAL PERFORMANCE ASSESSMENT METHODS
Abstract
The article discusses methods for assessing environmental efficiency: the LCA — Life Cycle Assessment method; the material and energy balance method; matrix methods - the strategic positioning matrix, the transition matrix, and the sensitivity matrix. The integration of environmental data into management accounting is more of a necessity for many companies today, rather than just a trend. Non-financial environmental data metrics: CO2 emissions, composition and quantity of waste, carbon footprint of products, etc. It can be linked to financial indicators using the methods of environmental performance assessment discussed in the article.