ЗАСТОСУВАННЯ КРАЩИХ СВІТОВИХ ПРАКТИК УПРАВЛІННЯ ПРИРОДНИМИ АКТИВАМИ В ПОВОЄННОМУ УКРАЇНСЬКОМУ ПРИЧОРНОМОР’Ї

Abstract

The article substantiates the possibilities of applying the world’s best practices in the natural asset management in the post-war Ukrainian Black Sea region. Municipal natural assets are defined as the main object of management – objectively the most demanded in world practice; the specifics of the municipal natural asset management are close to the conditions of post-war Ukraine: the financing crisis, the destruction / wear and tear of communal infrastructure facilities, the imperfection of management processes and procedures, the inertia of the accounting system. In the context of understanding the ecological situation in the pre-war Ukrainian Black Sea region, it was determined that, compared to other countries with access to the Black Sea, Ukraine: in terms of renewable energy consumption, % of total final energy consumption, as of 2019, with an indicator of 7.44%, is inferior to all other countries, in particular Romania (23.54%); according to the indicator of renewable domestic fresh water resources, m3 per capita, as of 2018, with an indicator of 1,234.80, Ukraine is significantly inferior to all other countries, in particular, Georgia (15,598.88) and Turkey (2,756.86). A brief description of the destruction and pollution of the Ukrainian coastal regions as a result of the war of the russia against Ukraine was made. In particular, as of November 2022, only on the territory of the Donetsk region – large losses among the civilian population; destroyed: schools – 449, roads – 2695.2 km, hospitals – 176, residential area – 17.324 million m2. The recommendations for the inclusion of natural assets in financial planning are proposed: primarily regarding the preliminary development of an asset management strategy as a systematic business process for making decisions regarding municipal assets throughout their entire life cycle; having financial plans to ensure the repair and replacement of assets at the appropriate time, with appropriate accounting, including depreciation of assets in financial statements; combining the traditional approach of the integrated management of natural assets and the innovative approach to the municipal green infrastructure management.