Стратегічні детермінанти управління змінами в національному фіскальному просторі

The work is devoted to the study of the activities of companies in the field of mechanical engineering under martial law. Methodology. The study used general scientific methods, in particular: theoretical generalization; methods of positive and normative analysis and statistical analysis. The subject of the study is manufacturing enterprises that are an integral part of the market economy. It is manufacturing enterprises that are the basis of the entire social development of the country. They have a key role of primary care of the national economy, satisfying the needs of society, namely: is the process of creating material goods necessary for its existence and development. Production is vulnerable to external factors: economic, political, legal. These factors are interrelated, and their stable functioning leads to the smooth operation of enterprises. The war significantly changed and limited the conditions for the functioning of the production sector, affected partnerships, export and import activities, logistics, personnel issues, the stability of enterprises was shaken and their number in Ukraine decreased. The purpose of the article. Study of the conditions and peculiarities of the functioning of machine-building enterprises in the conditions of war and the role of partnerships to support their stable operation in the industrial market of Ukraine. Currently, more and more Ukrainian researchers are studying changes in the functioning of enterprises during martial law, their ability to withstand crisis phenomena, and ways to involve and support the national economy. In the works of M.I. Zveryakov economic models of development of enterprises in new economic realities are studied; G.O. Shchigelska considers the impact of a new stage of the Russian-Ukrainian war on the economy; Humenyuk V.V. analyzes foreign experience of post-war management transformation economy of the country; I.O. Korostova considers the marketing component of development of enterprises during the war; O.G. Doroshenko substantiates and proposes priority measures and ways of revival of Ukrainian economy in wartime. Research conclusion. The peculiarities of the functioning of manufacturing enterprises in the current state and the need to support the stable are studied the ability of the industrial market to reduce the negative impact of the war on the economy of Ukraine. The article examines the impact of partnerships on the activities of enterprises, identifies the main risks faced by manufacturing enterprises during the war, as well as explores new directions for the preservation and development of enterprises and general changes in the industrial market. The authors highlight the measures that will help improve the operation of manufacturing enterprises under martial law. The role of partnerships as the main mechanism of production enterprises is also revealed, and the importance of consolidating a common goal is characterized.

Introduction. With the beginning of the large-scale Russian invasion of Ukraine, a number of important socio-economic issues moved to another level, instead, the efforts of state authorities to solve the primary tasks have gained the growth: increasing budget revenues for the needs of the army, solving humanitarian issues, ensuring the stability of the financial system, maintaining the general economic situation in a stable state. In this connection, the issues of the role and importance of state finances in the conditions of martial law are brought up to date. Problem Statement. Ukraine is under martial law for the first time in more than half a century. Therefore, a significant range of issues is understudied, in particular in the aspect of public finance management. Purpose. The goal is to identify the peculiarities of state finance management in the conditions of martial law. Methods. General scientific and special methods are used: analysis, synthesis, grouping, description, modeling, comparison, theoretical generalization and abstract-logical. Results. In the conditions of the war, the question of the effectiveness of the management of state finances, in particular their components: revenues and expenditures of the budget, is becoming actualized. The volumes of the latter depend on the capacity of the country's fiscal space, as well as the effectiveness of the tax system. The stability of the budget system and each budget in particular (state and local) is an important element of ensuring the stability of the entire financial system of the country. It was emphasized that an important direction of ensuring macro-financial stability should be the close interaction of the National Bank of Ukraine and the Ministry of Finance of Ukraine in matters of control over the situation and its timely, justified regulation. International support and external sources of financing strengthened the sustainability of public finances. Increased mobilization of budget revenues is a forced step and at the same time a prerequisite not only for high-quality implementation of budgets at all levels, meeting the needs of the country's defense, maintaining macro-financial stability, but also a strong basis for the country's recovery. The mechanism for determining losses and damages caused by Russian aggression, introduced by the government, is analyzed. The author's definition of the term “war damage” is proposed. Conclusions. In the conditions of open aggression, state authorities rallied primarily around the President of Ukraine and his Office with the aim of preventing the collapse of the national economy, maintaining the stability of state finances, and the stability of the financial system. At the same time, the mechanism for economic recovery, revitalization of business activity, reconstruction of destroyed infrastructure, housing stock, etc. was launched. The implemented mechanism for determining losses and damages caused by Russian aggression needs some adjustment in order to develop an effective toolkit that will help in the future reduce the pressure on public finances for the reconstruction of the country, to use a sound methodology as an evidence base in legal proceedings and lawsuits against Russia to obtain reparations for the damage and losses caused.

Реформа децентралізації створила передумови для підвищення рівня забезпечення потреб та інтересів громадян. У довоєнний період процес децентралізації завершився чітким розподілом функціональних повноважень між державним і місцевими бюджетами. Середньострокове бюджетне планування є визначальним для забезпечення програмно-цільового методу управління фінансовими ресурсами. Удосконалення бюджетного планування, виконання і звітування забезпечив процес автоматизації, зокрема, використання об’єднаними територіальними громадами інформаційно-програмного комплексу «Місцевий бюджет». Однак війна зумовила виникнення фінансових ризиків для ОТГ. Після початку повномасштабного вторгнення країни-агресорки більшість території України потребувало перерозподілу запланованих обсягів фінансових ресурсів, тому у 2022 р. відбулось удосконалення нормативно-правової бази для можливості забезпечення фінансових потреб громад у воєнний період. Розглянуто роль громадських і волонтерських організацій, благодійних фондів у вирішенні нагальних проблем громад. Насамперед, проаналізовано створені умови для участі інститутів громадянського суспільства в конкурсних пропозиціях і грантових програмах для залучення додаткових фінансових ресурсів. Вивчено правила розрахунку доходів місцевих бюджетів від акцизного податку. Проаналізовано механізм урахування необхідної суми коштів для безперебійного надання соціальних гарантій, які допомагають особам, що потребують сторонньої допомоги. Досліджено джерела фінансового забезпечення безперебійного і повноцінного функціонування пунктів незламності, можливості надання державної фінансової допомоги комунальним підприємствам, які забезпечують розміщення тимчасово переміщених осіб. Велику увагу приділено освітній субвенції. Розглянуто основні напрями і правила використання залишку освітньої субвенції для фінансування додаткового захисту членів ОТГ відповідно до нормативно-правових документів Міністерства освіти і науки України. Таким чином, швидкі зміни нормативно-правових документів, які впливають на процес управління фінансовими ресурсами ОТГ, дозволили створити умови для забезпечення потреб та інтересів громад під час дії воєнного стану.

In modern conditions, the payroll fund is a key instrument in the formation of relations between employers and employees, it is fundamental and forms the basis for socioeconomic relations between business entities. Changes in legislation, tax policy and the desire to balance the interests of employers and employees are driving the improvement of payroll management mechanisms. In market conditions, incorrect management of the payroll fund does not allow domestic enterprises to ensure additional profit by reducing labor costs, and does not fulfill the necessary motivating function of stimulating productivity growth. However, despite the large number of publications, the urgent task remains to create a mechanism for regulating remuneration, which should be based on ensuring that employees are interested in systematical improving the efficiency of labor productivity, which will enable them to earn funds for timely payment of wages and salaries, increase their level, develop production, and increase, if necessary, the number of jobs, which confirms the relevance of given study, especially in times of war. The article examines the problems in the organization of labor remuneration management under martial law. The factors of influence on the structure of the labor force in modern economic conditions are determined. In the course of the study, the author used general scientific theoretical methods: system analysis - to clarify the main research criteria; the method of induction - at the stage of collecting, systematizing and processing information for the study; the method of deduction - in the process of studying theoretical problems; abstract and logical method - to make theoretical generalizations and conclusions about the problems and challenges of wage management in wartime. The article examines the mechanisms for managing the organization of remuneration under martial law and identifies the main factors influencing the structure of the labor force. The principles of labor remuneration organization and the impact of the aggressor on labor resources in Ukraine are considered. It is established that the legislation regulates some issues related to the management of remuneration under martial law, as well as the main directions for improving the management of labor incentives in the post-war period. It is possible for Ukrainian enterprises to achieve further development and recover in the post-war period through balanced management decisions on remuneration, legislative support for the working-age population, and incentives for employees to rebuild the Ukrainian economy. Our country has lost a significant part of its population due to the hostilities, about 8 million citizens migrated to foreign countries in 2023, thousands of working-age people were forced to move from the war zone to safer regions, and a significant number of people are defending Ukraine with dignity in the Armed Forces. In the current situation, the issue of managing the remuneration organization is extremely important and relevant, because enterprises have experienced a significant hunger for labor resources, which is why this issue requires further research.

The article presents a study on the formation of financial policy tools for enterprises during martial law. It generalises theoretical and methodological approaches to the essence of enterprises' financial policy and establishes that this topic remains scientifically underdeveloped amidst the current economic stagnation caused by Russia's full-scale war against Ukraine. The relevance of formulating statements on the essence and individual components of financial policy in terms of addressing the extraordinary challenges facing our country's economy is emphasized. Directions for the development of long-term and current financial policies of enterprises during the reformatting of the country's financial system under martial law are formulated to adequately respond to existing challenges and ensure stabilisation. The study utilised several methods: a systematic approach to researching financial policy tools of enterprises; economic-statistical analysis and generalisation (for collecting and processing information on key financial and economic indicators at both macro and micro levels); the graphical method; and theoretical generalisation (for substantiating the research results and forming conclusions and proposals). It is substantiated that determining tools and directions for the long-term financial policy of domestic enterprises is aligned with the formation of imbalances in the financial system and the comprehensive action of systemic risk, including the irreversibility of financial losses and the negative impact of external factors on enterprise operations. Therefore, the current financial policy aims to timely identify threats and unfavourable changes in the external environment, including assessing trends in the current state of the enterprise for the targeted formation, organisation, and use of finances in the short term. The article proposes defining the financial policy of enterprises during martial law as a system of measures aimed at mobilising financial resources (under exceptional conditions of scarcity), their targeted distribution, and use to ensure economic stabilisation, financial stability of enterprises, and the formation of tools for post-war business recovery in Ukraine. It is argued that extrapolating principles of a peacetime market economy to form a financial management system during martial law is impossible; thus, the current conditions for enterprise operations in Ukraine require situational, scenarioal, and adaptive approaches to financial management, ensuring the effectiveness of financial policy under the destructive impact of the full-scale war. It is concluded that for managing finances at the micro-level during martial law, a conservative policy is advisable.

Introduction. An important step after the country-by-country reports exchange for the first time is the creation of institutional support for the identification and assessment of tax risks based on the data obtained as part of the international exchange of information. Mentioned above actualizes the need for conduction of a complementary analysis of the OECD model legislation in the context of the mentioned issues in order to determine ways of harmonizing it with domestic practice. Problem Statement. Analysis of key provisions of the OECD model recommendations regarding the use of country-by-country reporting as an information source for assessing tax risks. The purpose of the research is to carry out a complementary analysis of the model institutional basis for the use of country-by-country reporting as an information source for assessing tax risks. Methods. In order to achieve the research purpose, the methods of analysis, synthesis, induction, deduction, grouping, description, comparison, theoretical generalization, as well as the abstract-logical method were used. Results. The content of the OECD recommendations “Country-by-Country Reporting: Handbook on Effective Tax Risk Assessment” has been revealed, and basing on the results of the conducted research the authors substantiated the need for harmonization of the domestic practice of identification and assessment of tax risks based on the data obtained as part of the international exchange of information with the model recommendations of the OECD. Particular attention should be paid to the peculiarities of this process during martial law. Conclusions. Basing on the results of the research, the authors proved that after successful passing the stage of implementation of the OECD requirements into national legislation in terms of the form of the country-by-country report and the procedure for its filling it, there is an urgent need for creation by our country institutional support for the identification and assessment of tax risks based on the data obtained within the framework of the international exchange of tax information and its harmonization with the relevant model provisions of the BEPS Action Plan.

Purpose. The aim of the article is to substantiate the theoretical foundations of the process of change management at the enterprise and outline its features and necessity in modern conditions. Methodology of research. The following research methods are used to achieve such purpose: analytical, monographic, abstract and logical, generalization – to study the essence of the concept of “management of changes” by various authors and to form one's own vision of its essence, to describe the features of the change management process in wartime; tabular, graphical – to clearly present the essence of existing theories and approaches to explaining the causes of changes, as well as possible models of change management in modern conditions. Findings. The need for change management at the enterprise in modern conditions is actualized. The interpretation of the concept of “management of changes” by foreign and domestic authors is considered and its own definition is formed. It is established that change management in wartime is an extremely complex and responsible process that requires the use of specific models and strategies. This process includes adaptation to a rapidly changing environment, providing psychological support for employees, flexibility of organizational structures and effective use of technologies. Change management models that can be used by the management of Ukrainian enterprises in wartime are presented. In particular, such change management models as the J. Kotter model, ADKAR, resilience and crisis management models are useful tools for enterprises to successfully survive crisis situations and ensure their activities even in wartime. Originality. There was further development of the study of the essence of the concept of “management of changes at the enterprise”, which in the author's interpretation should be considered as a systematic process of planning, implementing, monitoring and consolidating changes in the activities of the enterprise, aimed at adapting to external conditions and internal challenges, increasing the efficiency of activities, ensuring the competitiveness and sustainability of the enterprise in a rapidly changing environment. It is proved that change management at the enterprise in wartime is rather not a need, but a necessity and requirement of the time; the features of such management are outlined. Practical value. The results of the conducted research can be the basis for further research into the regarding of finding ways to improve the change management process at enterprises under martial law, taking into account industry specifics and areas of activity. Key words: changes, enterprise, change management, rapidly changing environment, war, causes of change, sources of change, change management models.

Problem setting. The current state of affairs in society requires increased attention to the protection of human and citizen rights and freedoms. Martial law, as a legal regime, causes significant changes in the functioning of state institutions and society in general, endangering the basic rights and freedoms of citizens. Under such circumstances, it is especially important to develop and implement innovative approaches to ensuring the protection of human rights, which would take into account the specifics of the state of war and, at the same time, act as guarantors of compliance with the basic principles of the rule of law. This requires not only the reform of the legislation, but also the introduction of new technologies and methods that will allow more effective protection of citizens’ rights even in difficult conditions. Innovative approaches should be based on an increased level of awareness and training of both state bodies and civil society regarding mechanisms for the protection of rights in wartime. Analysis of recent researches and publications. Important aspects of the issue of innovative approaches to the protection of human and civil rights and freedoms have been studied by R. Shai, S. Husarov, O. Gilyaka, V. Kovalenko. However, despite the considerable experience in this area, the issue of introducing innovations to protect human rights and freedoms has not been fully explored. Purpose of the research is a comprehensive study of the features of innovative approaches to the protection of human and citizen rights and freedoms under martial law. This involves an analysis of the latest technologies, legal mechanisms and organizational solutions that can be effectively used to protect civil rights in emergency situations. In addition, the article examines the challenges and prospects of implementing these innovative approaches in the context of Ukrainian realities, in particular, taking into account socio-economic and legal aspects. Article’s main body. The research materials are: 1) normative and legal support for the protection of human and citizen rights and freedoms under martial law, including international conventions, domestic laws and by-laws; 2) works of domestic and foreign authors who conduct scientific and practical research in the field of human rights, innovative technologies and methods of protecting rights in armed conflicts. In the research process, the following scientific methods were used: theoretical generalization and grouping – to characterize the components of the system of protection of human and citizen rights and freedoms in the conditions of martial law and functions related to ensuring security; the method of formalization, analysis and synthesis – for the study of the domestic and the needs for the protection of rights in the conditions of martial law; comparative analysis – to develop different strategies and approaches to the protection of human and citizen rights in the conditions of martial law. The generalization of the results was used to formulate conclusions and develop recommendations for improving the system of protection of rights and freedoms in similar conditions. Conclusions and prospects for the development. The protection of human rights under martial law is a complex and multifaceted task that requires an integrated approach, including legal, administrative and socio-economic processes. The war caused and continues to cause a lot of grief, destroying everything in its path, the most valuable of which is human life and health. The main goal currently remains the issue of effective protection of a person and a citizen from external dangers lurking in modern Ukrainian society. This study aims to analyze approaches to the protection of human rights under martial law, determine their effectiveness and outline ways of improvement. Special attention is paid to the study of international experience and the possibility of its adaptation to modern Ukrainian conditions. As a result, it is planned to develop recommendations for the implementation of innovative approaches that will contribute to strengthening the legal protection of citizens in the conditions of martial law, increasing the level of their security and well-being.

Introduction. In the conditions of martial law, the work of the internal audit system changes and is revised. Having analyzed the points of view of scientists and forensic specialists regarding the work of the internal audit service during the war, which determined the purpose of the paper. The purpose of the paper is to consider the possibilities of internal audit during martial law, its purpose, functions and tasks during this period. Results. During the writing of the paper, general logical methods of scientific research were used: observation, analysis and synthesis, theoretical generalization. It has been proved that the control function of audit during war is not as important as before war. The advisory function of the internal audit becomes the main one during the war, it will contribute to the preservation of business and the reduction of enterprise risks. It is proposed to use the work experience of internal auditors acquired during the Covid-19 pandemic. It is important to improve the efficiency of internal audit work in the company is to use a systematic approach that will contribute to the efficiency of the work of internal audit representatives. Conclusions. Martial law changed the purpose, functions and tasks of internal audit. During the war, its purpose is the continuity of the company's activities and the preservation of assets, the physical safety of personnel. The main function is consulting, analytical and predictive functions are of great importance.

Quantity and quality of human capital are important components of economic growth. However, assessing the relationship between human capital and growth is complicated both by the multidimensional nature of human capital itself, and by the fact that many of its characteri­stics are difficult to observe and to measure. Economic growth studies use various measures for different aspects of human capital - such as education, experience and health of workers. Choice of a particular measure depends largely on the objectives of the research, available data and established approaches; its motives and implications are often less visible, though.In this paper, I discuss human capital measures that are used in macroeconomic studies. The main ones include quantitative and qualitative characteristics of education, returns to education, cognitive skills test results, work experience and health of workers. Choice of a measure is reflected in differences in estimates of human capital impact on economic growth, ranging from the complete absence of any influence to the fairly high role of human capital as a factor of economic growth. This paper discusses the strengths and weaknes­ses and the peculiarities of the respective measures. Specific research results obtained using various approaches to human capital measurement are presented for illustrative purposes.

With the exhaustion of the extensive factors of economic growth and the shift of development goals towards the quality of life, the quality of growth becomes the main condition for the further development of the country’s economy and social progress. This article addresses the multifaceted concept of the quality of economic growth and its content not only on the part of growth characteristics as dynamism, stability, consistency, efficiency, and progressiveness but also results of social development and inclusiveness of growth, as well as their determining factors. The interconnection, mutual support, and competitiveness of selected components of growth and its factors, including dynamism and growth inclusiveness are reviewed. The authors focus on the importance of understanding inclusiveness as creating equal, non-discriminatory conditions for the development of all population groups and economic entities, and not just the even distribution of development results. It is noted that the quality of growth is relevant as a link between current growth and sustainable development in the long term. It is essential to consider the quality of growth not only as a result of development but as a factor and condition for further progress, which is not yet fully reflected in the modern systems of development indices used by international organizations. A system of indicators of the quality of economic development should be developed according to the expansion of the concept of quality of growth. Using the advancement of the theory of endogenous growth makes it possible to assess the role of individual factors in economic growth. Along with fixed asset investments, the leading role in modern conditions is taken on by the quality of human capital, in the formation of which participate education, healthcare, science, and culture, while education, taking into account its vital role in the emergence of a new (VI) technological paradigm, deals with raising and nurturing the creative generation of young people who will shape the new order. The contribution of these industries to the long-term growth of the economy significantly exceeds their development costs. Considerable attention is paid to the study of factors determining the quality of education in general, especially at the regional level. It is noted that amidst the development of modern technologies responsible for the transfer of data and knowledge, as well as standardization and regulation of the processes of providing services, it is necessary to maintain the content of education services, their focus on the shaping of a creative personality and transferring creative work skills. Only this will ensure the country’s participation and its benefits in the creation of a new technological structure.The article examines factors that most affect the level and quality of education, and touch upon differentiation of regions according to these indicators. Among them: the state of the material and technical base, personnel availability and qualifications, terms for the provision of services, and others. The authors delve into the influence of region resource provision factors, remoteness from labour force centers of gravity and emerging research centers, as well as national particularities and historical background of the regions. The data on the “personnel migration” of young people of educational and post-educational age are presented. Relevant conclusions are made about some depletion of this resource in several remote regions. The efforts of the regions and the redistribution of funds through the federal budget, as well as business eff orts, are not enough to reduce the regional differentiation in education quality. This requires tailored solutions allowing to use the potential of young people from remote regions and regions not affected by scientific centralization, as an important human development factor. The paper considers directions for solving this problem.

Today, in the management of organizations, the issue of resistance to changes in the environment and management of changes in the organization's activities remains relevant. The article aims to clarify and generalize theoretical provisions regarding the management of organizational changes in the context of increasing the effectiveness of the organization's activities. The theoretical and methodological basis of the work is a set of principles and methods of scientific research: the principle of systematization and theoretical generalization and methods of structural and functional analysis. According to the goal, the task of analyzing scientific approaches to forming a conceptual apparatus for managing organizational changes is set. Based on the study, the concept of "organizational change management" was clarified, which is understood as the process of implementing relevant organizational and management transformations, which involves the use of new technologies, tools, and methods of the organization and the management system, in order to ensure the optimization of the organization's activities. The key approaches to ensuring organizational changes have been studied. The basis for the analysis was the scientific works of domestic and foreign scientists on the mentioned issues, statistical data on the state of activity of enterprises according to the directions of organizational changes in the dynamics for the period 2019–2020, statistical data on the results of the activities of construction industry organizations in the dynamics for the period 2010–2021 year. As a result of the study, positive dynamics regarding the initiation and implementation of organizational changes by industrial enterprises were recorded, the most active spheres (functional areas) of activity were verified, the relevance of the use of organizational change technologies, in particular in construction organizations, was proven, given the lack of mass implementation of organizational changes in their activities. A conceptual model of organizational change management has been built based on a systemic approach to ensuring organizational changes, considering the functional areas of the organization's activity. Application of the developed model can have a beneficial effect on increasing the efficiency of organizations.

Introduction. The invasion of the territory of Ukraine has had a significant impact on the activities of business entities, including audit activities. Management should carefully assess the impact of the economic consequences of the war on the entity's operations in order to prepare complete and reliable financial statements and make appropriate and timely management decisions. The legislator considers the audit of financial statements as an audit service to verify accounting data and indicators of financial statements and/or consolidated financial statements of a legal entity or representative office of a foreign business entity, or other entity that submits financial statements and consolidated financial statements of a group, in order to express an independent auditor's opinion on its compliance in all material aspects with the requirements of national accounting regulations (standards), international financial reporting standards, and international financial reporting standards. Methods. In the course of the research, various methods were used, namely: monographic method - to study the latest scientific publications, regulations and statistics on the research topic; abstract and logical method - for theoretical generalizations and formulation of conclusions; tabular method - for a visual representation of theoretical material (presentation of the regulatory framework for the mandatory audit of financial statements); analysis and synthesis - to build an algorithm for auditing the financial statements of business entities under martial law. Results. The analysis of the current legislation has shown that the mandatory audit of financial statements applies to a certain range of business entities, and services for the mandatory audit of financial statements of enterprises can only be provided by audit entities that are officially published on the official website of the Audit Chamber of Ukraine in Section III «Audit Entities entitled to conduct a mandatory audit of financial statements». It is proved that martial law, and especially military operations, have affected the audit activity in Ukraine in general and the audit of financial statements in particular, and the reasons for this situation are disclosed. It is emphasized that in the current conditions of Ukrainian enterprises, auditors should consider revising their assessment of the risks of material misstatement of financial statements caused by the war, for example, related to the liquidity of the client's company. Discussion. Given that the scope of tasks and methodology for conducting the audit of financial statements have changed, it is necessary to conduct further research on the peculiarities of conducting the audit in the current conditions in Ukraine. Keywords: statutory audit, financial statements, audit of financial statements, going concern, audit opinion.

This article is a comprehensive and thorough study of legal mechanisms for environmental protection under martial law, triggered by Russian aggression against Ukraine. Military actions have caused catastrophic consequences for ecosystems, including air, water, and soil pollution due to the use of explosives and ammunition. The author highlights international legal mechanisms such as the Geneva Conventions, the Rome Statute, and UN Conventions that regulate environmental protection during armed conflicts. The importance of UN resolutions on environmental security in wartime is also noted. Ukrainian legislation, adapted to the conditions of martial law, includes provisions from the Constitution of Ukraine, the Law on Environmental Protection, and other regulatory acts. However, the suspension of environmental impact assessments for certain activities increases ecological risks in the post-war period. Special attention is given to the Law of Ukraine on Amendments to Certain Legislative Acts Regarding Environmental Protection and Civil Defense Activities During Martial Law. Additionally, the author analyzes the state’s strategic initiatives for ecosystem restoration and the implementation of an environmental monitoring system that meets international standards. The article emphasizes the importance of developing climate adaptation measures, promoting environmental education, and enhancing international cooperation. Reports from the Ministry of Environmental Protection confirm progress in implementing these initiatives, including the creation of a greenhouse gas emissions registry. Based on the research, the author formulates practical recommendations, including strengthening the legal framework, intensifying international cooperation, institutional strengthening, preparing for restoration, and ensuring public oversight. A comprehensive approach to the implementation of these measures will help minimize environmental harm during the war and ensure Ukraine’s sustainable development in the future.

The extremely high turbulence of the international economic and socio-political environment in recent years has made it necessary to revise the prevailing concepts and models of successful change management in enterprises in order to adapt them to new economic realities and challenges. At the same time, the wider the range of modern research on this issue becomes, the more discrepancies and inaccuracies in the formation of the theoretical basis for effective change management begin to fill the scientific discourse, making it difficult for both theorists and real managers to work on the implementation of appropriate management systems, their improvement and adaptation to existing and future challenges and needs. That is why the issues of specifying the peculiarities of change management and its place in the overall management system are of particular relevance today.Theoretical substantiation of the features and place of change management in the overall management system of an enterprise based on a critical analysis of existing approaches.The methodological basis of the study was formed by general scientific and special methods of economic theory, and, in particular, methods of theoretical generalization and comparative analysis, designed to facilitate a comprehensive consideration of the issue under study. Thus, in the course of the study, the author critically analyzed the modern English-language and Ukrainian-language scientific discourses on the above-mentioned issues, substantiated key inaccuracies and identified ways to eliminate them based on the proposed sequence of substantiation of the features and place of change management in the overall management system of an enterprise.The peculiarities of the interpretation of the term “change management” in the English and Ukrainian scientific discourses are studied. A critical analysis of these interpretations is carried out in the context of distinguishing between the essential aspects of change management and enterprise management in general. The approaches to identifying changes that require a special management technology are studied and basic ways to determine the range of such changes in an enterprise are proposed. On the basis of a consistent substantiation of the features and place of change management in the overall management system of an enterprise, the functions of the overall management system of an enterprise and change management as its component are differentiated.