Environmental controlling in corporation

Until recently, performance and cost-effectiveness indicators were used as the main criteria for evaluating company performance. In modern conditions, we can talk about the formation and use of a new variety of criteria - institutional efficiency, which is especially important when solving the problems of accounting and analysis of environmentally responsible company behavior. Over time, not only economic indicators began to come to the fore, but also environmental and economic indicators as the basis for the development of the economy of each corporation and the country’s economy as a whole. The emergence of environmentally responsible policies at enterprises reflects the current social facet of companies and is expressed in the voluntary choice of the degree to which the company complies with institutional environmental requirements and traditionally economic considerations in the process of its functioning. The problem of voluntariness is primarily associated with the conditions for the functioning of companies in a particular institutional environment. Interest in the problems of ecology and environmental protection gave rise to such a term as «environmental controlling». Most researchers refer the environmental controlling system to new information and analytical tools in the field of environmental management. The creation of such a system is primarily due to the development of controlling functions in modern corporations and its active use.