Purpose. To develop tools as well as specific measures controlling decarbonization processes both governmentally and locally which will favour economic stability during martial law. Methodology. The study involved the following approaches: deduction; induction; case study; system analysis; and modelling. Findings. Subsidies, grants, and tax benefits for businesses, investing in decarbonization projects, are the most effective governmental tools. Specific measures have been developed at the level of business entities; the measures correspond to regulatory requirements as for decarbonization at the state level. Moreover, they will become the efficient propagation of tools controlling decarbonization. They apply to the whole activity by the business entity and should involve the following tendencies: strategic management aimed at a zero-level achievement; development and implementation of environmental behaviour; adaptation of a business model with a focus on ESG standards; organization of climatic/environmental audit; and ensuring for the reliable traceability to enable efficient control. Originality. Implementation of internal system to control decarbonization has been further developed. Its periodicity has been formed in such a way to satisfy information needs of both internal and external consumers. Consequently, the system is concerned in dynamics with further establishment of job performance standards. Methodological foundations to control decarbonization system locally have been improved while developing indicators for achievement of low-carbon practices as well as zero carbon emission. An algorithm measuring both quantitative and qualitative indicators to achieve low-carbon practice and zero carbon emission has been proposed for local decarbonization control. Practical value. The findings may be applied by the state administration bodies to develop and implement decarbonization strategies and generate tools for clean technology stimulation. In addition, business entities may also use them while implementing clean production technologies.
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Макурін et al. (2024) studied this question.
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