MANAGERIAL CHALLENGES OF INDUSTRIAL ENTERPRISES IN THE CONTEXT OF DECARBONIZATION AND EUROPEAN INTEGRATION

The article addresses the managerial challenges faced by Ukrainian industrial enterprises in the context of decarbonization and European integration. It systematically examines the key aspects of transitioning to low-carbon technologies and strategies required to align with European Union (EU) environmental goals, standards, and policies. Special emphasis is placed on the EUʼs carbon reduction targets, the Carbon Border Adjustment Mechanism (CBAM), and their impact on exporters of industrial goods, including Ukrainian companies. The study identifies strategic, operational, financial, and technological challenges that hinder decarbonization processes while highlighting opportunities for enterprises to adopt sustainable practices. The research underscores the importance of optimizing production processes through renewable energy sources, carbon capture technologies, and emission monitoring systems. Enterprises must address the costeffectiveness of transitioning to low-carbon technologies, ensure transparent CO2 emission reporting, and attract financial support for sustainable projects. Furthermore, the paper discusses the global carbon footprint and EU climate neutrality plans, including reducing emissions by 55% by 2030 and achieving net-zero emissions by 2050. The study concludes that Ukrainian industrial enterprises need to integrate environmental management systems and prioritize innovation-driven solutions to maintain competitiveness in the EU market. Collaboration with international consulting firms, securing financing for decarbonization projects, and fostering corporate sustainability cultures are critical steps toward achieving compliance with EU standards and advancing environmental sustainability.