The textbook deals with topical issues of the organization of environmental accounting, environmental analysis and preparation of financial and non-financial reporting, taking into account the environmental imperative. The theory of sustainable development of economic entities and the possibility of describing this process in the system of accounting coordinates as a prerequisite for the formation of an environmental accounting system of environmental protection activities of business units are reflected. Special attention is paid to the formation of professional competencies of an accountant sufficient for the preparation of non-financial statements reflecting the effectiveness of the results of environmental activities of business units. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the areas of preparation 38.03.01 and 38.04.01 "Economics" (bachelor's and master's degree level), teachers to help organize the educational process, as well as for anyone interested in the current problems of modern development of environmental accounting and analysis.