Environmental Accounting in Digital Economy

The market economy is characterized by high uncertainty of the business environment, the rapidity of the development. It leads to the need to adapt enterprises to a dynamic market environment; the development of mechanisms for managing the competitiveness of an economic entity comes to the fore. Innovative technologies are among the most important factors of competitiveness. Our task is reflection of these innovations at accounting. The paper is devoted to the study of key features of eco-innovations and identification of basic problems at environmental economy. The aim of the study is to develop the theoretical provisions of environmental accounting, the objects of the system (ecological innovations) and determine the range of key problems in research field. The results of the authors' study are useful in practice, because in contributes to a more justified adoption of managerial decisions at industrial enterprises.