Assessment of implementation of decarbonization policy in the current economic situation at Russian enterprises

\nThe object of the study is the activities for the development and implementation of carbon-free management at Russian enterprises. The purpose is to study the specifics of implementing the decarbonization and ¨net zero¨ policies at industrial enterprises in the current economic conditions. The goal was chosen in relation with the problems of the second and third tier countries in implementing the production decarbonization strategy associated with financial difficulties. It examined the work on the implementation of the decarbonization policy of PJSC Rosneft Oil Company. As a result of the analysis, it was concluded that the carbon credits created by the company for the period of 2021-2022 in the amount of 43,249,561.66 euros cover up to 4% of the potential cross- border carbon tax for the same period. In the current situation, the problem of objectivity of monetary assessment of the contribution of companies of different countries to the fight against greenhouse gases is revealed. To combat environmental contamination, international norms, laws, and directives are formulated and enforced to manage human activities and their interactions with the environment, encompassing the methodology for extracting and utilizing natural resources.\n