Аннотация
The article examines the economic nature of environmental expenditures arising from enterprises’ environmental protection activities and the specifics of their accounting treatment. The dynamics and structure of environmental protection expenditures in Kazakhstan for the period 2015–2024 are analysed. Existing scientific approaches to the classification of environmental costs are systematized, and directions for their grouping within financial and management accounting are clarified. The results demonstrate that distinguishing between current and capital environmental expenditures improves the consistency and analytical usefulness of environmental accounting information.