Purpose of research: development of theoretical, methodological and practical statements of accounting for ecological activity of business entities according to the requirements of informational support on micro- and macroeconomic levels for the realization of statements of sustainable development concept. Object of research: system of accounting for ecological activity of business entities as an informational basis of managing anthropogenic impact on environment. Subject of research: theoretical, methodological, organizational and practical statements of accounting for ecological activity. Methods of research: historical, logical method, system approach, system and structural method, gnoseological method, analysis, synthesis, induction, deduction, abstracting, idealization, generalization, bibliographic method, bibliometric method, comparative and legal method, mathematic and statistical method, expert estimation. Scientific novelty lies in the development of the theoretical and methodological statements of accounting for ecological activity of business entities for meeting information requirements of managing anthropogenic impact on environment on micro- and macroeconomic levels. The most valuable results, characterizing scientific novelty and the author's personal contribution lie in the following: for the first time the issues as follows have been obtained: scientific approach towards recognizing accounting as a system, which provides the formation and disclosure of information on ecological activity of a business entity (system of business activity, which is based on the sustainable development concept and doesn't disturb the harmonic functioning of the existing ecosystem) aimed at increasing the level of regulating the anthropogenic impact on environment; system of accounting objects connected with ecological activity of business entities, i.e. natural and resource potential, genetically-modified organisms, production wastes, fixed assets of nature preservation character, ecological liabilities, ecological revenues, ecological costs, financial results from ecological activity, which assists in creating information support of business entity's ecological management. The issues have been improved as follows: accounting methodology in the part of accounts' system development based on the worked out classification accounting objects of ecological activity by the following features: business funds, sources of business funds' formation, activity results, which provides the formation of ecological information in the necessary analytical aspects; theoretical grounds of accounting for natural and resource potential in the part of determining groups of business transactions and their accounting reflection: operations on movement of the components of natural and resource potential, genetically-modified organisms, production wastes, ecological liabilities, revenues and costs, financial results from ecological activity which assist in providing management system on micro- and macrolevels with the ecological information; theoretical and organizational support of coordination of accounting and system of national accounts in the part of reflecting natural capital and ecological activity with the purpose of realizing statements of economy's sustainable development concept through the system of country's strategic management; organizational statements of formation and announcement of information on ecological activity of a business entity through its accounting reporting, which creates the prerequisites for forming public ecological awareness and preventing uncontrolled extermination of country's natural capital; accounting support of management system of business entities' ecological activity in the part of informing about the business events connected with the interaction of an enterprise as the main consumer of resources on the one hand and biosphere as a supplier of resources on the other, which provide identification of potential benefits from ecological production aimed at stimulating ecological activity. The following issues have undergone further development: informational function of accounting as a tool of subduing neglectful attitude of a man to environment, which has become the basis for singling out factors of influence on enterprise's owner for ecologization of its activity; estimation of constituents of natural and resource potential at fair value with setting its lowest margins (estimation in forming macroeconomic indexes), which provides the consideration of ecological, social and economic characteristics of the objects under estimation; singling out of accounting objects for information support of forming and distribution of ecological rent for stimulating interest of equity holders in preserving and renewing environmental means; interpretation of the concept "natural capital" aimed at studying its reflection in accounting and inclusion into the national wealth of a country; accounting support of the mechanism of realizing statements of country's ecological legislation in the part of recognizing accounting for ecological activity as a tool for executing statements of sustainable economic development, normative prescription of obligatoriness of keeping records on ecological activity at enterprises of various forms of business organization and ownership, introduction of research results in the part of theory, methodology and organization of accounting for ecological activity into the business practice, which enables to create conditions for preservation and effective usage of natural resources on micro- and macroeconomic levels. Implementation extent: research results have been implemented into the practice of the Federation of auditors, accountants and financiers of agricultural sector of Ukraine; Public union of the certified accountants and auditors; Central administration of economy of Zhytomyr regional state administration; State administration of environmental protection in Zhytomyr region; Central administration of statistics in Zhytomyr region; Zhytomyr state center of scientific, technical and economic information; closed joint-stock company "Chumak"; State enterprise "Zlatodar"; public company "Polimex-Mostostal' Ukraine"; Zhytomyr State Technological University.
