• Energy Research
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The subject of the research is the infrastructure objects of the settlements of Ukraine, namely the energy supply systems (heat, gas and electricity supply) both traditional and alternative. The purpose of the study is to determine the priority of the use of various fuels: traditional and alternative, as well as the impact of their combustion products on the environment to justify the ways and tools of renovation of housing and communal services of Ukraine. Research methods. When writing the article, general scientific and special methods of research of physical and economic phenomena concerning the functioning and strategy of development of the fuel and energy complex of the state were used. Results of work. Replacement of the main fuel – natural gas – for the needs of heat sources, electricity alternative gives imaginary savings of local budgets in terms of decentralization of public administration (due to the difference in prices of natural gas and other fossil fuels). At the same time, only such measures pose a number of other problems. Increasing environmental pollution is one of them. Legislative support, tariff policy, requirements of current regulations in Ukraine on environmental safety, production, supply of heat and electricity to end users are analyzed. In accordance with them, the replacement of natural gas with alternative fuels is considered. The projected cost of energy received, emissions of pollutants and greenhouse gases into the atmosphere are calculated. The values of emission indicators are obtained, which are based on data on the physicochemical composition and consumption of each of the fuels, taking into account the characteristics of combustion processes and measures to reduce emissions of a particular ingredient. A comparative analysis of fuels in relation to the environmental impact of combustion products, as well as directly the cost of the fuels themselves. Field of application of results. Ecology, housing and communal services, fuel and energy complex. Conclusions. In rural areas, by converting waste from agricultural production and wood processing as a secondary raw material into quality biofuels, it is advisable to introduce the replacement of traditional natural gas with alternative fuels. In urban settlements, the implementation of measures to improve the energy efficiency of existing buildings and structures may reduce the consumption of traditional natural gas, and the savings can be used, for example, for thermal modernization of their outer shell. This will allow to leave as the main fossil fuel for the needs of district heating the cheapest and most environmentally friendly – natural gas.

Deliverable D1.3 - Didactic materials of the course "Sustainability reporting and its assurance" Project: “EU BEST PRACTICE OF LIFE CYCLE ASSESSMENT, SOCIAL, ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING” 101047667 — EULASTING — ERASMUS-JMO-2021-HEI-TCH-RSCH https://bit.ly/3Bbvquw Pasko O. (2022) Sustainability reporting and its assurance [Electronic resource]: Lecture notes for Master, PhD students of the Faculty of Economics and Management, special. 071 Accounting and taxation and 073 – Management and business representatives / Oleh Pasko; Sumy National Agrarian University. – Electronic text data. – Sumy: SNAU, 2022. – 100 p. – Access mode: https://zenodo.org/deposit/7262989 free (access date: dd.mm.yyyy). – Title from the screen. https://doi.org/10.5281/zenodo.7262989

Relevance of the research topic. The study of the issue of organizational and economic directions of energy saving as a factor in increasing the capitalization of innovatively oriented agro– food enterprises in the conditions of safety management and changes in logistics is conditioned by the lack of a unified approach to the implementation of the algorithm of this process. Formulation of the problem. Capitalization of the intellectual work of innovatively oriented enterprises in the agro–food sector takes place through the capitalization of the profit obtained as a result of this work and the capitalization of intellectual property. Saving energy is an important component of accelerating the development of agrarian business and, as a result, increasing the capitalization of the economy, which in the conditions of security management and changes in logistics determines the relevance of the research topic. Setting the purpose and objectives of the study – to investigate the organizational and economic directions of energy saving as a factor in increasing the capitalization of innovatively oriented agro–food enterprises in the conditions of security management and changes in logistics. Research method or methodology. The article uses the following methods: monographic, economic–mathematical, economic–statistical, analysis and synthesis, systematization. Presentation of the main material (research results). The method of determining the cost price through the energy cost is proposed. Its application in practice will allow solving the problems of forecasting the future unit cost of production and increasing the capitalization of innovatively oriented agro–food enterprises in the conditions of security management and changes in logistics, which will simplify the issue of directions for the sale of finished products. Field of application of results. The results of the study can be used in practical activities for the implementation of organizational and economic directions of energy saving as a factor in increasing the capitalization of innovatively oriented enterprises of the agro–food sector in the conditions of safety management and changes in logistics. Conclusions on the article. It has been proven that determining the forecast cost and capitalization change of innovatively oriented enterprises in the agro–food sector due to aggregate energy costs reduces the share of the risk of receiving a loss from sales. However, determining the energy intensity of production and comparing it with the standard will become a real event in science only if there is economic interest. At the current stage of security management and changes in logistics in Ukraine, the institutions for stimulating work in terms of energy saving are not sufficiently developed. Their clarification and development is the subject of further research.

Subject of research – the problems of determination of the category «economic potential» in the context of the formation of the structure and determination of methods for assessing the economic potential of energy saving construction company. The purpose of writing the article is systematization of theoretical experience in determining the nature, structure, methods of assessing the category of «economic potential» and developing a scheme for structuring the economic potential of energy saving of the construction company. Methodology of work. In the process of research, the methods of scientific knowledge, system approach, synthesis, comparison and generalization are used to solve the tasks. The theoretical basis of the study was the development of the field of management of economic potential. Results of work. In the article, according to the results of the research, the definition of the category of economic potential of energy saving of the construction enterprise is proposed, the main methods of estimating the economic potential of the enterprise are determined. Conclusions. On the basis of research of the scientific methods of determination of the category «economic potential», a scheme of structuring the economic potential of energy saving according to the criterion of possibilities of identifying reserves of economic growth has been formed, the factors of formation of the economic potential of energy saving of the construction enterprise have been systematized.

Innovation is an important factor for the economic development of the alcohol industry of Ukraine. The article analysis ways of implementing the strategy of innovation development of the alcohol industry of Ukraine based on the bioethanol production from agro raw materials. In particular, the economic-mathematical model of profit maximization has been developed, taking into account the norms of costs of the main basic types of resources for the production of bioethanol (from sugar beet, corn and wheat), indicators of the cost price of its production in accordance with each type of base resource and price. The algorithm of implementation of the innovative idea of biofuel production in the strategy of innovation development of the alcohol industry is developed, which will enable to take into account and verify all possibilities of realization of this innovative idea, taking into account financial and technological support of enterprises of the branch of the alcohol industry. Analysis of innovative development of the alcohol industry of Ukraine indicators makes it possible to determine the main directions of innovation as the basis of formation of the biofuel. It was investigated that the production of bioethanol has become promising, which is reflected in the effectiveness of the strategy of innovation development of the alcohol industry of Ukraine on the basis of its production from agro raw materials. And also outlines the main problems of the direction that need to be solved in the near future, which requires further systematic research.

The subject. The article considers the current processes of implementation of European legislation in the field of sustainable energy development to the legislation. The purpose. The main aspects of fulfilling Ukraine’s obligations in accordance with the requirements of Directive 2009/73 / EC «On common rules for the internal market in natural gas» and Directive 2012/27 / EC on energy efficiency are considered. Research methods. The reasons for the slow pace of development of legislative innovations to meet the requirements of the Association Agreement have been identified. In order to increase the level of implementation of European legislation in the field of sustainable energy development to the legislation of Ukraine, a number of measures have been proposed. Results of work. In the global dimension, the Ukrainian energy sector ensures the energy security of the European continent. However, in the field of sustainable energy development, issues are raised not only to meet the needs of mankind for energy resources, but also to reduce the destructive anthropogenic impact on the environment. Conclusions. Proposed measures are effective tools in the process of implementation of European legislation in the field of sustainable energy development to the legislation of Ukraine.

The article covers the key strategic documents in Ukraine’s energy development. In particular, the content, pros and cons of these documents are analyzed (including «New Energy Strategy of Ukraine by 2035: Security, Energy Efficiency, and Competitiveness», National Clean Energy Action Plan by 2020, National Energy Efficiency Action Plan by 2020. The current aspects of strategic energy planning at the regional and local levels are defined, based on the results of the regional energy action plans and sustainable energy action plans. Key issues in Ukraine’s strategic planning system are pinpointed, in particular weak justification for the energy efficiency (EE) indicators provided in the national strategic documents, inconsistency and lacking coordination in elaboration of the national, regional, and municipal EE development strategies. The core principles of the three–level national energy development strategy are proposed.

The subject of the research is theoretical, methodological and practically applied aspects of energy saving management at construction enterprises. The purpose of this article is to research and develop theoretical approaches to the strategy of forming a mechanism for managing energy conservation in construction enterprises. Methodology of research. The theoretical and methodological basis of the study is the legislative and regulatory framework of Ukraine, general scientific methods of research, scientific works of foreign and domestic scientists in the field of energy saving. To achieve this goal and solve the problems of the study, a systematic, logical method, as well as methods of generalization, synthesis and comparison were used. Results of the work. The article defines the essence and economic content of the concept of «strategy», emphasizes that the basic models of strategy formation are set by the competition benchmarks of construction enterprises. It is emphasized that the enterprise strategy from the point of view of the program–target approach is part of the target space of the enterprise. The models of formation and realization of enterprise strategy are analyzed and systematized. Area of results. Economic sector: Economic problems and mechanism of resource and energy saving and production intensification. Conclusions. The article presents the agreed goals of strategy of formation of the mechanism of management of energy saving at construction enterprises is formed. The author proposes a conceptual model of the strategy of formation of the mechanism of energy saving management, which gives the opportunity to reflect the principles and aspects of functioning in the perspective of functional subsystems of a construction enterprise taking into account the influence of environmental factors.