STRATEGIC VECTORS OF ENVIRONMENTAL ENTREPRENEURSHIP DEVELOPMENT IN THE CONTEXT OF GREEN ECONOMY FORMATION: ESG, ECOLOGICAL INNOVATIONS AND FORECASTING CHANGES IN THE BUSINESS ENVIRONMENT

Abstract

The article substantiates the strategic vectors of environmental entrepreneurship development in the context of the global transition to a green economy. Based on the results of the research project "Strategic vectors of economic growth of entrepreneurship in terms of sustainable development" (State Reg. No. 0120U105263), it is proven that the integration of ESG criteria into corporate governance is a key factor for financial stability and long-term risk minimization. A comparative analysis of the financial results of companies with different levels of ESG maturity was conducted, specifically demonstrating the correlation between AAA ratings and profitability indicators. The role of ecological innovations as a preventive tool for decarbonization, replacing obsolete "end-of-pipe technologies," is assessed. The dynamics of the European regulatory environment, including changes in the CSRD, CBAM, and EUDR directives, and their impact on the strategic planning of Ukrainian business entities are analyzed. Using regression analysis and Monte Carlo simulation methods, integral indicators of the green economy development in EU countries for the period up to 2027 are predicted, allowing for the identification of the asymmetry of transformation processes in different regions.