COMPARATIVE ANALYSIS OF METHODS FOR ECONOMIC EFFICIENCY OF THE NEGATIVE IMPACT OF INDUSTRY ON THE ENVIRONMENT OF THE RUSSIAN FEDERATION, THE PEOPLE'S REPUBLIC OF CHINA, AND THE REPUBLIC OF GUINEA
УДК 332.142.6:504.064
Abstract
In the context of the global environmental crisis and the increasing transboundary nature of pollution, the issue of adequate assessment of the negative environmental impact (NEI) from the industrial sector extends beyond national jurisdictions. The Russian Federation (RF), the People's Republic of China (PRC), and the Republic of Guinea represent unique cases for comparative legal research, embodying three distinct models of environmental regulation. The article conducts a comparative analysis of methods for assessing and recognizing environmental liabilities in the Russian Federation, the People's Republic of China, and the Republic of Guinea. A comparative analysis of NEI assessment methods allows for the development of unified approaches that reduce compliance costs and promote responsible environmental management. Key differences, driven by the specifics of the legal systems, economic structures, and the influence of international standards, are identified. An integral formula for the comparative assessment of the level of regulatory detail (LRD) has been developed. The scientific novelty lies in the systematization of heterogeneous approaches and the formulation of recommendations for harmonizing accounting practices.
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