STATISTICAL ASSESSMENT OF THE ENVIRONMENTAL RESPONSIBILITY OF ENTERPRISES BASED ON THE FINANCING OF ENVIRONMENTAL PROTECTION MEASURES DURING MARITAL STATE
Abstract
It is well-founded that environmental responsibility is the requirements established by international and national legislation for the implementation of economic activities of an enterprise: 1) systematic assessment of environmental risks for the environment, 2) resource saving, 3) financing of environmental protection measures to reproduce natural resources and prevent damage to the environment, 4) notification consumers about the deterioration of product quality and regulation of prices for substandard products, 5) payment of environmental taxes in full, 6) reporting to society and publication of reports on sustainable development. The principles of the UN Global Compact for determining the environmental responsibility of business are described. An algorithm for determining the result of the purchase of spare parts at a lower price than the original was developed to determine savings and overspending for the enterprise. It is substantiated that the environmental responsibility of the enterprise is manifested in the implementation of environmental protection measures before, during and after the main business processes. It has been found that the positive results of the performance of production business processes are the result of timely equipment repairs, which ensure the absence of downtime; briefings on employee safety techniques, familiarization with duties in accordance with job instructions, quantitative and qualitative analysis of procurement operations by the supply department, control of indicators of radiological equipment, metal detectors, etc. The analysis of the trend of changes in the financing of environmental protection measures for the assessment of environmental liability before and during martial law revealed an increase in environmental liability in 2023 compared to 2022. In the structure of expenses for environmental protection measures in 2023, the direction of "waste management" has the largest specific weight, and the direction of "reduction of noise and vibration impact" has the lowest specific weight. It was found that current funding is the dominant source of environmental protection measures.
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