Abstract

Eco-efficiency is defined by the World Business Council for Sustainable Development as creating more value with less impact. A study of the issue of measuring and evaluating eco-efficiency has been conducted on Science Direct platform sources from 2021-2023. Current global trends and approaches to this issue are identified. The methods used for measuring and evaluating ecological efficiency are presented and analyzed. The author's provisions on an alternative variant of measuring the environmental performance of a company and (or) an investment project are presented for discussion. The proposed measurement model allows taking into account the undesirable result of environmental impact in natural measures. The assessment is carried out when selecting the optimal variant from a set of existing alternative projects for planning future activities. In this case, the decision maker (LPR) is required to set restrictions (min, max) to achieve target values in future activities by indicators: product and service value (PSV) and environmental impact (EI).

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