Інноваційна діяльність підприємств із виробництва біопалива: обліково-аналітичний супровід сталого розвитку в умовах циркулярної економіки

The article examines the innovative activities of enterprises in the field of biofuel production in the context of sustainable development and the principles of the circular economy. The study focuses on the growing importance of bioenergy as one of the main directions in overcoming modern energy, environmental, and resource challenges. It is determined that the effective functioning of enterprises in the biofuel sector requires comprehensive accounting and analytical support, which ensures the economic feasibility of innovations, reducing environmental burden and achieving social effect. The need for modernization of accounting systems, considering the environmental component and assessing the effectiveness of innovations based on a system of key indicators (KPI), including economic, environmental, social accounting, and analytical indicators, is identified. Particular attention is paid to implementing Business Intelligence (BI) and Big Data tools to improve the quality of management decisions and reporting transparency. The article provides examples of the implementation of bioenergy projects in Ukraine, particularly regarding bioethanol, biogas, and biomethane production. The potential of Ukraine as an agrarian state in creating an adequate bioenergy infrastructure is demonstrated, considering the available raw material base and geoeconomic prerequisites. The economic feasibility of building biogas plants and the prospects for developing the domestic and export biofuel market are separately analyzed. The need to adapt accounting practices to the requirements of sustainable development is substantiated, particularly the integration of environmental indicators into financial reporting, which allows for practical assessment of innovations in biofuels. The article contains proposals for improving accounting and analytical tools and is relevant for scientists, analysts, and practitioners dealing with energy transformation issues and green economy development.