Abstract
The object of this study is the evaluation and implementation of the potential of energy-saving economic development of enterprises. The task to design an effective toolkit for evaluating and implementing the specified potential was resolved. The theoretical principles of formation and measurement of the level of energy-saving economic development of enterprises have been substantiated. A procedure for assessing the potential of energy-saving economic development of companies has been devised. This procedure involves determining the possibilities of enterprises to ensure simultaneous growth of economic results and the level of energy efficiency through the development and implementation of an optimal program of measures for such growth. The mechanism for implementing the potential of energy-saving economic development of enterprises on the basis of identifying and overcoming the main obstacles that appear on the way to such development has been improved. The proposed theoretical and methodological approaches to the assessment and implementation of the potential of energy-saving natural gas economic development of enterprises was verified on a sample of 110 enterprises in the western region of Ukraine. In particular, it was established that the estimated potential of energy-saving natural gas economic development of the studied enterprises is very high. In particular, for more than 50 % of enterprises in all three industries, the value of this potential exceeds 6 %. At the same time, enterprises with a higher level of energy-saving economic development in the reporting period were characterized by a smaller value of this potential at the end of that period. The toolkit proposed in this study could be used by enterprises of all types of economic activity when assessing the potential of their energy-saving economic development and when devising measures to implement the specified potential. This would help improve the economic efficiency of companies
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