Abstract

The efficiency of economic activity of organizations is currently not evaluated only by financial results, but is also determined by the environmental con­sequences of entrepreneurship. In this regard, the eco-audit is important, which ultimately provides a reasonable opinion about the environmental activity. The article discusses the improvement of information on the formation of actuarial profits, arising from the environmental performance of organizations in the context of eco-auditing. In particular, proposals are made for the accounting of future financial flows aimed at environmental activities at the present value, by which the environmental obligations of organizations are presented with more reliable estimates in the published financial reports. Accountability of environmental financial obligations at present value not only increases the credibility of the eco-audit conclusion, but also improves the financial audit carried out in organizations.

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