Actual problems of innovative economy and law

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Assessment of enterprise resource saving in conditions of structural and institutional transformations

# 30 164-167 Download/view the full text of the article

УДК: 658.5:330.15

DOI: https://doi.org/10.36887/2524-0455-2026-4-30

Levko Anna,
candidate for the third (educational and scientific) level of higher education in the specialty 051 Economics,
Lviv Polytechnic National University, Lviv,
https://orcid.org/0000-0002-8562-0844

Today, industrial enterprises operate amid increasing resource constraints, rising energy and material costs, structural economic transformations, and stricter requirements for resource and environmental efficiency in production. Under these conditions, it is particularly important to develop well-founded approaches to assessing the level of resource conservation, taking into account enterprises’ industry-specific characteristics and the nature of the alternative resource solutions they employ. This article aims to justify an industry-specific approach to assessing the level of resource conservation in enterprises amid structural and institutional transformations. The study’s methodological foundation draws on systemic, structural-functional, institutional, and expert-diagnostic approaches, enabling it to generalize alternative sources of resource conservation, formulate assessment criteria, and compare sectoral models without reference to specific enterprises or territories. The concept of alternative sources of resource conservation has been clarified as a set of energy, water, material, technological, organizational, and institutional-financial solutions aimed at replacing traditional resources, minimizing production losses, and reintroducing resource flows into the economic cycle. The main groups of alternative resource-conservation sources have been systematized, and their functional role in ensuring enterprises’ economic sustainability has been identified. An expert diagnostic assessment scale is proposed that considers the identifiability of an alternative source, the measurability of the achieved effects, the degree of integration of resource-conservation solutions into the production cycle, their multi-component nature, the availability of institutional and financial support, and the level of informational transparency. Sectoral differentiation of resource-conservation models has been established: the biotechnology and food industries are characterized by more active use of bioenergy and circular solutions, whereas the automotive and electronics industries are characterized by the potential for further development of resource efficiency monitoring systems, the localization of ESG indicators, and increased transparency of relevant data. The methodological approach to assessing resource conservation has been refined by shifting from case studies of individual enterprises to a sector-based typology of resource-conservation models. The practical significance of the proposed approach lies in its applicability for preliminary diagnosis of sectoral resource-conservation potential, justification of energy and resource-efficiency programs, improvement of ESG reporting, and preparation of investment decisions.

Keywords: resource saving, alternative sources of resource saving, circular economy, energy efficiency, sectoral assessment, biogas, water recycling, ESG, industrial enterprises.

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Quote article, APA style

Levko A. Assessment of enterprise resource saving in conditions of structural and institutional transformations. Actual problems of innovative economy and law. 2026. №4. 164-167 pp. https://doi.org/10.36887/2524-0455-2026-4-30

Quote article, MLA style

Levko A. Assessment of enterprise resource saving in conditions of structural and institutional transformations. Actual problems of innovative economy and law. https://doi.org/10.36887/2524-0455-2026-4-30