DIGITALIZATION OF GREEN ACCOUNTING AND ENHANCEMENT OF ENVIRONMENTAL INFORMATION INTEGRATION IN ENTERPRISES

This article examines the digitalization of green accounting in enterprises, the integration of environmental information into financial accounting systems, and approaches to enhancing the reliability of environmental indicators. It outlines the methodological foundations for establishing a unified electronic information environment encompassing environmental costs, natural resource consumption, waste, emissions, and environmental investments. An integrated model is proposed for collecting, processing, analyzing, and incorporating environmental accounting information into financial reporting through enterprise resource planning (ERP), the Internet of Things (IoT), Big Data, and artificial intelligence technologies.