Abstract

The purpose of the article is to assess environmental performance in Ukraine and the countries of the European Union using the method of taxonomic analysis. To assess environmental performance and compare its value in Ukraine with EU countries, the author selected six main environmental indicators. Their statistical characteristics according to the data of 2022 allow us to assert a significant differentiation of countries according to individual environmental indicators. Taking into account the significant impact of the specified indicators on environmental performance, the level of environmental performance in EU countries and Ukraine in 2022 was estimated based on the taxonomic analysis method. The integrated indicator calculated from the taxonomic analysis shows low environmental performance in 2022 in the selected countries, as the maximum value is only 0.540 (Malta). The value of the integral indicator for Ukraine is 0.091 and, together with Belgium and Bulgaria, it is at the very bottom of the formed rating. Therefore, environmental performance in Ukraine is significantly lower compared to the vast majority of EU countries, which creates the need for the spread of socially responsible environmental direction by enterprises, the introduction of "green" innovations and constant communication with stakeholders. The proposed methodical approach can have practical application in assessing the environmental performance of cement production enterprises, because all the largest cement producers in Ukraine adhere to the principles of socially responsible activity to achieve the goals of sustainable development. At PJSC "Ivano-Frankivskcement", the environmental component of CSR is realized through the use of own raw materials, waste minimization thanks to the internal exchange of resources between different productions. The priority of PJSC "Kryviy Rig Cement" is the fulfillment of all environmental protection requirements, the constant search and implementation of projects that lead to a reduction of the impact on the environment. For CEMARK, caring for the environment is one of the key principles on which the company's activities are based. PJSC "Dickerhoff Cement Ukraine" applies a systematic approach to solving the tasks of sustainable development by implementing corporate policy and improving key indicators of sustainable development.

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