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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

Альтернативна енергетика покликана сприяти вирішенню, передусім, двох вaжливих проблем – енергoефективнocтi тa екологічної безпеки, які є одними з нaйбiльш гострих caме на Україні. Однією з ocoбливocтей функцioнувaння регioнaльних комплексів України є збереження лідируючих показників енергocпoживaння, щo зумoвленo недocкoнaлoю cтруктурoю прoмиcлoвoгo вирoбництвa, знaчнa питoмa вaгa в якому нaлежить зacтaрiлим енергoвитрaтним технoлoгiям. Процес мoдернiзaцiï регioнaльнoï тa нaцioнaльнoï економіки знaчнoю мiрoю мoже aктивiзувaти рoзвитoк aльтернaтивнoï енергетики, зaбезпечити дoтримaння принципів сталого рoзвитку тa виcoких cвiтoвих екoлoгiчних cтaндaртiв гocпoдaрcькoï дiяльнocтi. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/36150

Subject of this article investigation is theoretical and methodological aspects of institutional support of international economic cooperation in the sphere of renewable energy. Objective of the article is to highlight the core and do research into the common factors and newest trends concerning institutional support of international economic cooperation in the sphere of renewable energy. Method. When in use for article preparation the following general scientific research methods were used: historical and logical methods are applied while investigating into international experience and analysis of international economic cooperation evolution in energy area; abstract and specific methods as well as methods of analysis and synthesis are used for justification of priorities, rules and goals of institutional support of international economic cooperation in the sphere of renewable energy and definition of international organizations role while their implementing. Causal (cause-and-effect) method of scientific research is employed to determine priorities and challenges regarding institutional support of international economic cooperation in the sphere of renewable energy development as an essential part of the sustainable development transition processes. Results. The development of renewable energy in XXI century has become a strategic priority of world energy market modernization, promotes the solution to the problem of global warming, reduces the risks of CO2 emissions as well as related risks of increase in climate refugees, world countries’ coastal areas flooding, so reduces a risk of famine and incidence of poverty among the Earth population. Institutional support of renewable energy development is provided by such international organizations as UN, UNDP, UNEP, URS, BASE, UNIDO, IRENA etc. UN Framework Convention on Climate Change (UNFCCC), Kyoto Protocol (expired), Paris Agreement on Climate Change were adopted. According to UNDP forecasts, scenarios for the share of renewables in world supplies by 2050 in balance of fuels and electric power ranges widely from just 27 percent to 54 percent and will rank the leading positions among other sources of energy resources on the Earth. Among the priorities of international economic cooperation in the sphere of renewable energy there are the following: providing institutional support of renewable energy production growth, development and introduction of ‘green tariffs’, benefits and economic stimuli as well as principles of energy efficiency and energy-saving. Institutional support of energy infrastructure development, transportation and transit, conservation and rational use of renewable energy resources is of great importance. Range of results application. International economic affairs and world economy. Conclusions. Among the main priorities of institutional support of international economic cooperation in the sphere of renewable energy development the following ones should be mentioned: organization of international consultations on framework development in the sphere of renewable energy promoting and use; drawing-up the rules and principles of safety and rational energy consumption; promoting technology and knowledge transfer development in the sphere of renewable energy; establishment of regional R&D centers as well as centers of experience exchange in the sphere of renewable energy development; distribution of successful world experience in the sphere of renewable energy use; planning of financial provision of the program on renewable sources of energy use; compilation of statistical data in the sphere of renewable energy development; monitoring and adjustment of strategies on renewable energy development. Transition to global renewable energy use is an essential part of a process of sustainable development in the XXI century.

Objective – to reveal the direction of the shift in the timing of the beginning of flowering of tree species in the conditions of the dendropark under the influence of changes in climatic conditions in the period 2008–2017 vs 1960–1969 as well as to conduct a comparative analysis of different methods of selecting of temperature indexes during recalculating of positive temperatures into effective ones and to determine the effect of individual winterspring months on the phenodata of the onset of the flowering of the species. Material and methods. The subject of the researches – three groups of species of woody plants that differ in terms of flowering: with the beginning of flowering in March–April, May and June. To characterize the thermal regime of the periods studied were used the air temperature parameters of Prilukskoy meteorological station. Data processing was carried out using the computer program “Excel”. Observation of the phenological phases of development of woody plants in the period 2008–2017 were conducted as per method of L.S. Plotnikova (1972). The statistical data processing of these phenological observations was carried out according to the method of G.N. Zaitsev (1981) in the modification of V.I. Ivlev (2014). Results. The conducted researches established that over the past 10 years in Chernigov region the annual air temperature has changed towards warming: the average annual air temperature increased by 1.8 °C, in winter – by 2.7 °C, in spring – by 2.4 °C, in summer – by 1, 6 °C, in autumn – by 0.7 °C. The greatest warming was observed in March – by 3.9 °C. The increasing in air temperature leads to the movement of the beginning of flowering in the direction of acceleration, which in the dendropark conditions varies within 2–15 days. The optimal option for recalculation of positive temperatures into effective ones is the formation of the sum of effective temperatures by a smooth mathematical function. A close inverse correlation was found between the sums of the effective temperatures in some months and their combinations and the phenodata of the beginning of the flowering of tree species. Conclusions. An analysis of the results shows that the formation of the sum of the effective temperatures necessary for the blooming of the species occurs from the beginning of the year. The greatest influence is manifested in the month preceding the month of flowering of the species.

Deliverable D1.2 - Didactic materials of the course Social and environmental accounting, sustainability reporting. 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) Social, environmental accounting and sustainability reporting [Electronic resource]: Lecture notes for Master and PhD students of the Faculty of Economics and Management, special. 071 Accounting and taxation and 073 – Management / Oleh Pasko; Sumy National Agrarian University. – Electronic text data. – Sumy: SNAU, 2022. – 167 p. – Access mode: https://zenodo.org/deposit/7262949 free (access date: dd.mm.yyyy). – Title from the screen. https://doi.org/10.5281/zenodo.7262949