Розвиток обліку та аналізу інновацій у виробництві біопалива в умовах циркулярної економіки

Modern economic realities are characterized by growing attention to environmental safety, energy efficiency, and sustainable use of natural resources. In response to global challenges such as climate change, rising energy prices and depletion of traditional resources, more and more countries around the world, including Ukraine, are focusing on the principles of the circular economy – a business model that involves reducing waste, reusing resources and maximizing the use of secondary raw materials in production processes. In this context, the production of biofuels as an environmentally friendly and renewable alternative to fossil fuels is of particular importance. Biofuels are created from various types of biomass – from agricultural waste to specially grown energy raw materials – and allow for the reduction of greenhouse gas emissions, increase energy independence, and support the development of rural areas. At the same time, biofuel production requires innovative approaches in technologies, management, and accounting systems. The implementation of innovations in the field of bioenergy, in particular biomass processing technologies, automation of production processes, energy-saving equipment, etc., requires modern approaches to accounting and economic analysis. Traditional accounting models often do not take into account the specifics of circular processes and environmental effects. This creates a need to develop adapted methods that would allow: to record innovative costs and benefits; to assess the effectiveness and profitability of implemented solutions; to take into account environmental benefits (for example, reducing CO₂ emissions); to integrate accounting for waste, secondary raw materials, energy flows, etc. In addition, the economic analysis of innovations in biofuel production should take into account not only the financial, but also the environmental and social consequences of the enterprise's activities. The growing role of non-financial reporting, EU requirements for decarbonization, and reporting on sustainable development (for example, CSRD – Corporate Sustainability Reporting Directive), actualizes the task of forming an integrated accounting system that combines economic, environmental, and innovation aspects.