INTEGRATED MECHANISM FOR MONITORING THE ENTERPRISE MANAGEMENT SYSTEM IN THE CONTEXT OF THE TRANSITION TO GREEN ENERGY
Abstract
The article explores the theoretical foundations and practical aspects of the formation of an integrated mechanism for monitoring the enterprise management system in the context of energy transition, which, unlike existing approaches that consider financial and environmental indicators separately, provides their comprehensive assessment through a system of balanced ESG transformation indicators adapted to the specifics of the functioning of domestic enterprises in wartime and post-war recovery. The structural elements of the mechanism are defined, the system of monitoring levels (strategic, tactical, operational and compliance levels) is justified, and KPIs are detailed. It is proposed to understand the integrated mechanism for monitoring the enterprise management system in the context of the transition to green energy as an organizational and economic system for continuous monitoring, evaluation and regulation of management processes and results, which ensures the consistency of strategic, tactical and operational decisions in achieving decarbonization goals, taking into account regulatory requirements and stakeholder expectations. The recommended mechanism is based on four constitutive principles: (1) systematicity - covering all levels of management and functional subsystems of the enterprise; (2) prevention - focusing on early detection of deviations, not just stating results; (3) adaptability - the ability to adjust in a changing regulatory and operational environment; (4) transparency - ensuring a sufficient level of disclosure of ESG information for all stakeholder groups. The key practical result is a green transformation KPI system, which includes indicators of compliance with the EU Taxonomy and CSRD. This allows for preventive, rather than reactive, monitoring of deviations from the strategic course. The prospects for implementing the proposed mechanism in the context of Ukraine's post-war recovery and European integration course are outlined.
References
World Energy Investment 2025. International Energy Agency. URL: https://iea.blob.core.windows.net/assets/904392c0-caa0-45c1-a53a-90a6eacd2bfe/WorldEnergyInvestment2025.pdf (дата звернення: 01.04.2026)
Elkington, J. Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Capstone Publishing Limited. 1997. 402 р. https://doi.org/10.1002/tqem.3310080106
Kaplan R. S., Norton D. P. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press, 1996. 336 p.
Figge, F., Hahn, T., Schaltegger, S., Wagner, M. The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management. Eco-Efficiency in Industry and Science, vol 12. 2003. Springer, Dordrecht. https://doi.org/10.1007/978-94-010-0197-7_2
Федірець О. В., Зось-Кіор М. В., Рібейро Рамос О. О., Ястреба М. М. Менеджмент енергетичної ефективності виробництва: екологічний імператив, імператив людського чинника, пріоритет економічної оцінки. Вісник Черкаського національного університету імені Богдана Хмельницького. Серія "Економічні науки". 2020. Випуск 4. С. 86—95.
Глущенко Я.І., Корогодова О.О., Черненко Н.О., Моісеєнко Т.Є. Шлях до Індустрії 5.0: Еволюція зеленої економіки та енергетичні інновації для сталого розвитку. Економічний вісник НТУУ «Київський політехнічний інститут», 26, 2023. C. 18-24. URL: https://ev.fmm.kpi.ua/article/view/287404 (дата звернення: 11.04.2026)
Суходоля О. М., Харазішвілі Ю. М., Бобро Д. Г., Сменковський А. Ю., Рябцев Г. Л., Завгородня С. П. Енергетична безпека України: методологія системного аналізу та стратегічного планування: аналіт. доп. Київ. НІСД, 2020. 178 c. URL: https://niss.gov.ua/sites/default/files/2020-12/sukhodolia_energy_security_sayt-1.pdf (дата звернення: 15.04.2026)
Lund H., Thellufsen J. Z., Østergaard P. A. et al. EnergyPLAN – Advanced Analysis of Smart Energy Systems. Smart Energy. 2021. Vol. 1. P. 100007.
Шкварилюк М.В. Розвиток «зеленої» енергетики в сучасних трансформаційних умовах. БІЗНЕС ІНФОРМ. №12. 2023. С. 151 – 158.
Updated Ukraine Recovery and Reconstruction Needs Assessment Released. World Bank. 2026. URL: https://www.worldbank.org/en/news/press-release/2026/02/23/updated-ukraine-recovery-and-reconstruction-needs-assessment-released (дата звернення: 15.04.2026)
ISO 50001:2018. Energy management systems — Requirements with guidance for use. URL: https://www.iso.org/standard/69426.html (дата звернення: 15.04.2026)
EU Taxonomy Regulation (2020/852/EU). URL: https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en (дата звернення: 15.04.2026)
Directive 2022/2464/EU on Corporate Sustainability Reporting (CSRD). Official Journal of the EU, 2022. L 322/15. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464 (дата звернення: 15.04.2026)
Національний план відновлення України. URL: https://recovery.gov.ua/ (дата звернення: 15.04.2026)
World Energy Investment 2025. International Energy Agency. URL: https://iea.blob.core.windows.net/assets/904392c0-caa0-45c1-a53a-90a6eacd2bfe/WorldEnergyInvestment2025.pdf (accessed April 1, 2026)
Elkington, J. Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Capstone Publishing Limited. 1997. 402 р. https://doi.org/10.1002/tqem.3310080106
Kaplan R. S., Norton D. P. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press, 1996. 336 p.
Figge, F., Hahn, T., Schaltegger, S., Wagner, M. The Sustainability Balanced Scorecard as a Framework to Link Environmental Management Accounting with Strategic Management. Eco-Efficiency in Industry and Science, vol 12. 2003. Springer, Dordrecht. https://doi.org/10.1007/978-94-010-0197-7_2
Fedirets O. V., Zos-Kior M. V., Ribeiro Ramos O. O., Yastreba M. M. Menedzhment enerhetychnoi efektyvnosti vyrobnytstva: ekolohichnyi imperatyv, imperatyv liudskoho chynnyka, priorytet ekonomichnoi otsinky. [Energy efficiency management of production: environmental imperative, human factor imperative, priority of economic assessment]. Visnyk Cherkaskoho natsionalnoho universytetu imeni Bohdana Khmelnytskoho. Seriia "Ekonomichni nauky". 2020. Vypusk 4. P. 86—95. (in Ukrainian)
Hlushchenko Ya.I., Korohodova O.O., Chernenko N.O., Moiseienko T.Ye. Shliakh do Industrii 5.0: Evoliutsiia zelenoi ekonomiky ta enerhetychni innovatsii dlia staloho rozvytku. [The Path to Industry 5.0: The Evolution of the Green Economy and Energy Innovation for Sustainable Development] Ekonomichnyi visnyk NTUU «Kyivskyi politekhnichnyi instytut», 26, 2023. 18-24. URL: https://ev.fmm.kpi.ua/article/view/287404 (accessed April 11, 2026) (in Ukrainian)
Sukhodolia O. M., Kharazishvili Yu. M., Bobro D. H., Smenkovskyi A. Yu., Riabtsev H. L., Zavhorodnia S. P. Enerhetychna bezpeka Ukrainy: metodolohiia systemnoho analizu ta stratehichnoho planuvannia: analit. dop. [Energy security of Ukraine: methodology of system analysis and strategic planning] Kyiv. NISD, 2020. 178 p. URL: https://niss.gov.ua/sites/default/files/2020-12/sukhodolia_energy_security_sayt-1.pdf (accessed April 15, 2026) (in Ukrainian)
Lund H., Thellufsen J. Z., Østergaard P. A. et al. EnergyPLAN – Advanced Analysis of Smart Energy Systems. Smart Energy. 2021. Vol. 1. P. 100007.
Shkvaryliuk M.V. Rozvytok «zelenoi» enerhetyky v suchasnykh transformatsiinykh umovakh. [Development of "green" energy in modern transformational conditions] BIZNES INFORM. №12. 2023. 151 – 158. (in Ukrainian)
Updated Ukraine Recovery and Reconstruction Needs Assessment Released. World Bank. 2026. URL: https://www.worldbank.org/en/news/press-release/2026/02/23/updated-ukraine-recovery-and-reconstruction-needs-assessment-released (accessed April 15, 2026)
ISO 50001:2018. Energy management systems — Requirements with guidance for use. URL: https://www.iso.org/standard/69426.html (accessed April 15, 2026)
EU Taxonomy Regulation (2020/852/EU). URL: https://finance.ec.europa.eu/sustainable-finance/tools-and-standards/eu-taxonomy-sustainable-activities_en (accessed April 15, 2026)
Directive 2022/2464/EU on Corporate Sustainability Reporting (CSRD). Official Journal of the EU, 2022. L 322/15. URL: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464 (accessed April 15, 2026)
Natsionalnyi plan vidnovlennia Ukrainy [National Recovery Plan of Ukraine]. URL: https://recovery.gov.ua/ (accessed April 15, 2026) (in Ukrainian)
Copyright (c) 2026 Андрій Кузь
This work is licensed under a Creative Commons Attribution 4.0 International License.
