# 9 52-56 View full article

УДК 334.012.64

DOI: https://doi.org/10.36887/2415-8453-2025-4-9

Mykolenko Inna,
Doctor of Economics, Associate Professor, Professor of the Department of Economics and Public Administration,
Poltava State Agrarian University
https://orcid.org/0000-0003-3800-6136
Yalovega Denys,
Postgraduate Student, Department of Economics and Public Administration,
Poltava State Agrarian University
https://orcid.org/0009-0000-1797-108X
Lysenko Volodymyr,
Postgraduate Student, Department of Economics and Public Administration,
Poltava State Agrarian University
https://orcid.org/0009-0001-3795-5500

JEL classification: L26, Q56, O13

Published: 19.12.2025

The study is devoted to substantiating key aspects of SMEs’ functioning and the foundations for developing their environmental responsibility systems. The purpose of the research is to analyze, systematize, and improve the theoretical and methodological approaches to forming environmental responsibility systems for SMEs in Ukraine, to identify the sectoral specifics of the environmental impact generated by SME activities, and to justify effective directions for establishing environmental responsibility systems across various sectors of the Ukrainian economy. A comprehensive analysis was conducted to examine the functioning of small and medium-sized enterprises (SMEs) across multiple sectors in Ukraine. The study assessed the contribution of SMEs to the national economy by economic activity type over the period 2020-2024, identifying sectoral differentiation in their economic role and the specifics of resource consumption. It has been demonstrated that SMEs ensure the structural flexibility of the financial system, generate a significant share of employment, act as catalysts for innovation processes, and promote the socio-economic development of regions. The analysis of SMEs’ production volumes across sectors revealed structural shifts driven by military actions, digitalization, and changing market conditions. It was identified that the environmental burden from SMEs is associated with the high material and energy intensity of their operations, as well as limited resources for implementing “green” technologies. The study of sector-specific environmental impacts enabled the identification of priority directions for developing environmental responsibility systems. In the agricultural sector, it is necessary to implement organic production technologies and efficient water use; in industry, production processes should be modernized, energy efficiency measures introduced, and environmental management systems adopted; in construction, the application of green standards, material reuse, and waste minimization are essential; in trade and logistics, supply chains should be ecologized, excessive packaging reduced, and alternative fuels used for transport. Adapting SME environmental responsibility systems to sectoral characteristics will enhance competitiveness, reduce ecological pressures, and harmonize enterprise activities with the goals of sustainable development. Overall, the development of an environmental responsibility system for SMEs lays a foundation for sustainable economic growth and supports Ukraine’s integration into the European environmental space.

Keywords: environmental responsibility, SME sector, environmental risks, environmental burden, sustainable development, green transformation.

Rеferences

  1. (n.d.). SMEs and entrepreneurship. Available at: https://www.oecd.org/en/topics/smes-and-entrepreneurship.html.
  2. Lechman, E. (2010). SMEs and entrepreneurship. Gdansk University of Technology, 190 p. DOI: https://doi.org/10.13140/2.1.3140.4483.
  3. Aleksandrov, B. (2025). Rol’ maloho ta seredn’oho biznesu u stvorenni robochykh mists’ v Ukraini [The role of small and medium-sized businesses in job creation in Ukraine]. Ekonomika ta suspilstvo, No. 79. DOI: https://doi.org/10.32782/2524-0072/2025-79-89.
  4. Loiko, V. V., & Aleksandrov, B. V. (2023). Pidtrymka ta rozvytok maloho ta seredn’oho biznesu v umovakh viiny [Support and development of small and medium-sized businesses in wartime]. European Scientific Journal of Economic and Financial Innovation, No. 1(11). DOI: https://doi.org/10.32750/2023-0119.
  5. Vasylets, N. M. (2022). Naukovi pidkhody do rozvytku maloho biznesu v umovakh viiny [Scientific approaches to small business development in wartime]. In D. Nascimento & G. Starchenko (Eds.), International Partnership and Cooperation of Ukraine in Wartime (pp. 110–120). University of Coimbra – Chernihiv: REICST. Available at: https://reicst.com.ua/asp/article/view/monograph-02-2022-01-08/monograph-02-2022-01-08.
  6. Drucker, P. (2007). Innovation and entrepreneurship. Harper Business, 238 p. Available at: https://rudyct.com/InovBis/Peter%20F.%20Drucker%20-%20Innovation%20and%20Entrepreneurship-1985.pdf.
  7. Schumpeter, J. (2003). Capitalism, socialism, and democracy. Routledge, 460 p. Available at: https://eet.pixel-online.org/files/etranslation/original/Schumpeter,%20Capitalism,%20Socialism%20and%20Democracy.pdf.
  8. (2019). Strengthening SMEs and entrepreneurship for productivity and inclusive growth. OECD Publishing, 162 p. DOI: https://doi.org/10.1787/c19b6f97-en.
  9. Acs, Z. J., & Audretsch, D. B. (2010). Handbook of entrepreneurship research. Springer, 30 p. Available at: https://download.e-bookshelf.de/download/0000/0004/53/L-G-0000000453-0002368455.pdf.
  10. Derzhavna sluzhba statystyky Ukrainy. Obsiag vyroblenoi produktsii (tovariv, posluh) subiektiv velykoho, serednoho, maloho ta mikropidpryiemnytstva za vydamy ekonomichnoi diialnosti (2013–2024) [Volume of products (goods, services) produced by large, medium, small and micro enterprises by type of economic activity (2013–2024)]. 2025. Available at: https://www.ukrstat.gov.ua/operativ/operativ2021/fin/pssg/ovpsg_vsmm_ek_2013_2022_u.xlsx.
  11. Koirala, S. (2019). SMEs: Key drivers of green and inclusive growth. OECD Green Growth Papers, No. 3. DOI: https://doi.org/10.1787/8a51fc0c-en.
  12. (2018). Environmental policy toolkit for SME greening in EU Eastern Partnership Countries. OECD Green Growth Studies, 156 p. DOI: http://dx.doi.org/10.1787/9789264293199-en.
  13. (2022). Financing SMEs for sustainability: Drivers, constraints and policies. OECD SME and Entrepreneurship Papers, No. 35, 87 p. DOI: https://dx.doi.org/10.1787/a5e94d92-en.

Quote article, APA style

Mykolenko Inna, Mykolenko Inna, Lysenko Volodymyr. . Environmental responsibility system of small and medium-sized enterprises: current state and development directions. The journal "Ukrainian Journal of Applied Economics and Technology". 2025 / #4. 52-56pp. https://doi.org/10.36887/2415-8453-2025-4-9

Quote article, MLA style

Mykolenko Inna, Mykolenko Inna, Lysenko Volodymyr. "Environmental responsibility system of small and medium-sized enterprises: current state and development directions". The journal "Ukrainian Journal of Applied Economics and Technology". . https://doi.org/10.36887/2415-8453-2025-4-9

Quote article, translit