The article deals with the peculiarities of the formation and modern state of international legal regulation of the accounting of objects and substances that have a detrimental effect on the state of the environment. It was established that the duty to keep records of objects and substances that cause or may have harmful effects on the environment is enshrined in many international agreements and agreements, but the only comprehensive legal document to determine all the elements of the structure of such accounting is absent, that leads to the systematic systematization of existing accounting systems in some countries, which are environmentally friendly.
accounting, objects and substances that have a detrimental effect on the state of the environment, genesis, international legal regulation, systematization of legislation