Nowadays, the Ukrainian electricity industry is experiencing difficult conditions, as it is operating in a mode of depletion of its production potential. At the same time, the transition to sustainable and renewable energy is the necessary basis for the country’s welfare and for ensuring its energy security. Therefore, today we cannot do without the additional attraction of sources of funding from investors. The purpose of the survey is to study the pattern and effectiveness of investments and identify links and dependencies between key technical and economic parameters and investments in renewable energy sources. To achieve this goal, the authors divided the study into four successive stages, which made it possible to study the subject of the study comprehensively. As a result of the study, results have been obtained that complement the existing theoretical, methodological, and practical developments. Mathematical calculations (using the example of the largest wind power plants in the south-eastern region) revealed transparent relationships and dependencies between the critical technical and economic parameters of the WPP of South-Eastern Ukraine and investments in the wind energy sector. Among them: the installation of 1 MW of additional WPP generating capacity requires an average of EUR 1.51 million of investment resources, and the production of one additional kWh of electricity requires an investment EUR 0.42 euros; therefore, providing an additional thousand households with WPP electricity is possible with an investment of EUR 1.345 million.

The relevance of research is explained by the need to change the methods and organization of accounting, despite all the modern changes in economic, social and political life. The spread of information technology, intensive globalization and integration, lack of resources and the implementation of their conservation programs that ensure the harmonious development of mankind are justified in order to influence business performance in both the private and public sectors. Obviously, the above trends should be taken into account in the accounting methodology that generates information on business performance. The article also analyzes the role of accounting for the purposes of sustainable development and ensuring the national security of Ukraine.Since Ukraine is a member of the United Nations, our economic and political systems are gradually changing in line with the requirements of the resolution «Turning our world: an agenda for sustainable development until 2030». Of course, the domestic accounting system must also change. Therefore, we need to consider how accounting can affect the sustainable development of our state, in the context of national security, based on the recommendations of the International Federation of Accountants. It is obvious that accounting and accountant — the person responsible for control in any organization, directly or indirectly affect the completion of sustainable development goals. The active introduction of integrated reporting led to the development of new accounting facilities - intellectual capital, social capital (social and reputational, social and communication), natural capital — which requires the development of methods for their evaluation and presentation in accounting. New types of accounting (for example, environmental accounting, social accounting) require new methodological approaches. There are modern methods of organizing accounting, such as processes. More attention is paid to the quality of accounting and analytical information. All of the above requires an accountant for innovation, continuous development of knowledge, integration into the global accounting community.

The scientific periodical journal (indexed on Web of Science) published by the Tomas Bata University in Zlin offers results of basic and applied economic research in the English language.

Understanding how sectoral CO₂ emissions shape sustainable development outcomes is essential for designing effective energy and economic strategies within the European Union (EU). This study presents a multidimensional analysis of CO₂ emissions, the contributions of individual sectors, and their connections to the Sustainable Development Goals (SDGs). Using Bayesian network analysis, the research identifies significant interdependencies between emission reductions and progress in sustainable development, highlighting the complex relationship between energy transition, economic growth, and social justice. The findings show that total CO₂ emissions in the EU have decreased since 1990; however, the rate of reduction varies across sectors and member states. The most substantial decreases have been recorded in the energy sector, while industrial processes and agriculture show slower progress. Economic crises, such as the 2008 financial collapse and the COVID-19 pandemic, have led to temporary declines in emissions; however, lasting achievements in sustainability require structural transformations rather than short-term disruptions. The Bayesian model reveals strong connections between emission reductions and progress on clean energy (SDG 7), responsible consumption (SDG 12), and climate action (SDG 13), while also indicating indirect impacts on economic growth (SDG 8) and social equity. This highlights the importance of integrated policymaking to maximise the benefits of sustainable development. This study provides a data-driven foundation for enhancing EU climate strategies, ensuring that emission reductions support environmental goals, economic resilience, and social well-being.

This article presents a comprehensive approach to assessing the economic efficiency of investments in energy-saving measures specifically for public utility enterprises. This study contributes to the theoretical and practical justification for using efficiency evaluation criteria, such as net present value (NPV), return on investment (ROI), and internal rate of return (IRR) for energy projects. Analysis revealed that the highest electricity consumption occurs in the winter period—approximately 246,923 kWh when using 90 W lamps operating 16 h per day. In the summer period, with an average daylight duration of 8 h, consumption decreases to 31,298 kWh. This difference is due to the influence of temporal and seasonal factors, highlighting the need for a comprehensive assessment of energy-saving measures’ effectiveness across different times of the year. Furthermore, a methodology for calculating and utilizing the payback ratio was proposed, according to which, by reducing lamp wattage from 90 W to 60 W and operating hours from 16 to 8 h, companies can reduce electricity costs to 21,076 kWh in the summer period, demonstrating potential savings of 1.5 to 2 times. This study also proposes specific financing schemes for energy efficiency projects, enabling the more accurate assessment of needs and the optimization of energy consumption under limited budget conditions and high environmental requirements.