Bioenergy assets in the global climate scenario: multilevel model of functions

Abstract

Introduction. Dynamic European integration processes and russia’s military invasion of Ukraine dictate new conditions for the development of the national energy system. The use of renewable energy sources can be a key direction in the implementation of energy independence and the decarbonization strategy. However, the lack of a standardized accounting system for bioenergy assets, as one of the renewable energy sources, makes it impossible to develop Ukraine’s energy policy in this direction.The aim of the study. The purpose of the article is to justify the importance of recognizing bioenergy assets as an object of accounting due to its positive impact on the global climate scenario and creating a multi-level model of functions of their use.Methods. The methodological basis of the study is the dialectical method of cognition using a systemic approach. Induction and analysis contributed to the identification of a significant impact of the lack of accounting methodology of bioenergy assets on the global ecological system in general, which strengthened the need for research in this direction. Economic and mathematical, graphic and historical methods were used to develop and illustrate the growth of CO2 emissions into the atmosphere over the past 120 years. To create a multi-level model of the functions of bioenergy assets, graphic and factor analysis of the impact on different levels of the economy was used. The results. The article substantiates that bioenergy assets are a factor of positive changes in the global climate scenario in terms of decarbonization of the atmosphere. The functions of bioenergy assets were studied through the prism of the levels of the economy, and a multilevel model of the functions of bioenergy assets was created in order to assess their significance for the global economic and ecological space. The advantages of displaying information about bioenergy assets in the company’s accounting and integrated reporting are determined and the risks of not displaying it are highlighted for the assessment of the consequences of the introduction of an innovative accounting object.Prospects for further research. Further research is needed in identifying the criteria for recognition of bioenergy assets as an object of accounting and to form a methodology for their display in the accounting and analytical system of agrarian enterprises.