«ԶՈՐԱՎԱՐ ՍԵՊՈՒՀ» ՊԱՏՄԱՔԱՂԱՔԱԿԱՆ ՎԵՐԼՈՒԾԱԿԱՆ ԿԵՆՏՐՈՆԻ ՊԱՇՏՈՆԱԿԱՆ ԿԱՅՔ

ԷԿՈՀԱՄԱԿԱՐԳԱՅԻՆ ԾԱՌԱՅՈՒԹՅՈՒՆՆԵՐԻ ՖԻՆԱՆՍԱԿԱՆ ԿԱՌԱՎԱՐՄԱՆ ՏԵՂԵԿԱՏՎԱԿԱՆ ԱՊԱՀՈՎՄԱՆ ԽՆԴԻՐՆԵՐԸ

ԱՐՄԵՆ ՃՈՒՂՈՒՐՅԱՆ, ՆՈՆՆԱ ԽԱՉԱՏՐՅԱՆ

DOI: https://doi.org/10.59630/10.59630/25792644-2023.2.25-71
ABSTRACT
The article proposes in process of obtaining ecosystem services in organizations, to solve information issues of financial management so that external and internal stakeholders understand the degree of responsibility for the consumption of environmental resources by business. To achieve this, the annual financial statements published by the organizations will provide the necessary information on the extent to which business activities compensated for the ecosystem services received, and what paths were taken in relation to such compensations. Financial management of the consumption of ecosystem services also requires disclosure of information about the risks of sustainable business development and opportunities to prevent them. In this way, organizations will provide comprehensive information to ecosystem service stakeholders so they can make effective decisions to manage the partnership.