June 2026 (published: 29.05.2026)
Number 2(65)
UDC 311.4: 502.15
DOI 10.17586/2310-1172-2026-19-2-66-79
Information potential of the environmental accounting and reporting system
for life cycle assessment
Reference for citation: Prituzhalova O.A., Bogdanova E.S., Kupriyanova M.G. Information potential of the environmental accounting and reporting system for life cycle assessment. Scientific journal NRU ITMO. Series «Economics and Environmental Management». 2026. № 2. Р. 66-79. DOI: 10.17586/2310-1172-2026-19-2-66-79.
Abstract. Life cycle assessment of a product (LCA) is based on information about the amount of material and energy flows at different stages of the life cycle, it provides information about the level of environmental impacts associated with these flows. The development of LCA in Russia is hampered by the lack of quantitative data on input (energy, raw materials) and output flows (waste, emissions and discharges) at different stages of the product lifecycle. The article shows which information collected by Russian enterprises by the environmental accounting and state statistical environmental reporting system can be used to conduct LCA. The study defines the structure of the necessary data, analyzes 49 Russian forms of environmental accounting and reporting, in which the necessary indicators where identified. In 40 of the 49 forms of accounting and reporting studied, there are almost all indicators that are significant in the context of the life cycle inventory. At the same time, a number of necessary indicators are not recorded: electricity consumption, emissions of pollutants, carbon dioxide emissions (not pollutants, but important for assessing the impact category «Greenhouse effect»), data on the area of land and the type of land use, as well as on physical impacts. Based on the results of the study, the authors proposed to supplement the Russian system of environmental accounting and reporting with the considered indicators, and also gave recommendations to organizations on the use of existing reporting data for conducting LCA.
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Keywords: life cycle assessment, life cycle inventory analysis, environmental accounting, environmental reporting, impact categories.
Acknowledgement: Исследование выполнено при поддержке Министерства науки и высшего образования Российской Федерации в рамках проекта «Тюменский карбоновый полигон» (FEWZ-2024-0016)
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