Bioenergy assets in the global climate scenario: multilevel model of functions

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West Ukrainian National UniversityTernopil

Bioenergy assets in the global climate scenario: multilevel model of functions

Yuliya Bila

PhD (Economics), Associate Professor

Associate Professor of the Department

of Accounting and Taxation

Abstract

Introduction. Dynamic European integration processes and Russia's military invasion of Ukraine dictate new conditions for the development of the national energy system. The use of renewable energy sources can be a key direction in the implementation of energy independence and the decarbonization strategy. However, the lack of a standardized accounting system for bioenergy assets, as one of the renewable energy sources, makes it impossible to develop Ukraine's energy policy in this direction.

The aim of the study. The purpose of the article is to justify the importance of recognizing bioenergy assets as an object of accounting due to its positive impact on the global climate scenario and creating a multi-level model of functions of their use.

Methods. The methodological basis of the study is the dialectical method of cognition using a systemic approach. Induction and analysis contributed to the identification of a significant impact of the lack of accounting methodology of bioenergy assets on the global ecological system in general, which strengthened the need for research in this direction. Economic and mathematical, graphic and historical methods were used to develop and illustrate the growth of CO2 emissions into the atmosphere over the past 120 years. To create a multi-level model of the functions of bioenergy assets, graphic and factor analysis of the impact on different levels of the economy was used.

The results. The article substantiates that bioenergy assets are a factor of positive changes in the global climate scenario in terms of decarbonization of the atmosphere. The functions of bioenergy assets were studied through the prism of the levels of the economy, and a multilevel model of the functions of bioenergy assets was created in order to assess their significance for the global economic and ecological space. The advantages of displaying information about bioenergy assets in the company's accounting and integrated reporting are determined and the risks of not displaying it are highlighted for the assessment of the consequences of the introduction of an innovative accounting object.

Prospects for further research. Further research is needed in identifying the criteria for recognition of bioenergy assets as an object of accounting and to form a methodology for their display in the accounting and analytical system of agrarian enterprises.

Keywords: accounting, bioenergy, climate, ecology, biomass, innovations.

Юлія Біла, кандидат економічних наук, доцент, доцент кафедри обліку і оподаткування, Західноукраїнський національний університет, м. Тернопіль

Біоенергетичні активи у глобальному кліматичному сценарії: мультирівнева модель функцій

Анотація

bioenergy asset accounting

Вступ. Динамічні Євроінтеграційні процеси та воєнне вторгнення росіїв Україну диктують нові умови розвитку національної енергетичної системи. Використання відновлюваних джерел енергії може бути ключовим напрямом реалізаціїенергетичної незалежності та стратегії декарбонізації Проте відсутність стандартизованої системи обліку біоенергетичних активів як одного з відновлювальних джерел енергії унеможливлює розвиток енергетичнуої політики України в цьому напрямку.

Мета дослідження. Мета статті - обґрунтування важливості визнання біоенергетичних активів об'єктом обліку через позитивний вплив на глобальний кліматичний сценарій та створення мультирівневої моделі функцій їх використання.

Методи. Методологічну основу дослідження становить діалектичний метод пізнання з використанням системного підходу. Індукція та аналіз сприяли виявленню значного впливу відсутності облікової методики біоенергетичних активів на глобальну екологічну систему загалом, що посилило необхідність здійснення дослідження у даному напрямку. Для розробки та наочного прикладу зростання викидів СО2 в атмосферу за останні 120 років використано економіко-математичний, графічний та історичний методи. Для створення мультирівневої моделі функцій біоенергетичних активів використовувався графічний та факторний аналіз впливу на різні рівні економіки.

Результати та перспективи подальших досліджень. У статті обґрунтовано, що біоенергетичні активи є чинником позитивних змін у глобальному кліматичному сценарії у частині декарбонізації атмосфери. Досліджено функції біоенергетичних активів крізь призму рівнів економіки та створено мультирівневу модель функцій біоенергетичних активів з метою оцінювання їх значення для глобального економічного та екологічного простору. Визначено переваги від відображення інформації про біоенергетичні активи в бухгалтерському обліку та інтегрованій звітності підприємства і виділено ризики їїневідображення для оцінювання наслідків впровадження інноваційного об'єкта обліку.

Подальших досліджень потребує виокремлення критеріїв визнання біоенергетичних активів об'єктом обліку та формування методики їх відображення в обліково-аналітичній системі аграрних підприємств.

Ключові слова: бухгалтерський облік, біоенергетика, клімат, екологія, біомаса, інновації.

Introduction

Dynamic European integration processes and military invasion in Ukraine dictate new conditions for the development of the national energy system. In particular, in May 2022, the European Commission approved the REPowerEU Plan and adopted it. The “EU external energy engagement in a changing world” EU external energy cooperation strategy [1], which are aimed at applying measures with abandoning Russian gas by 2027 by switching to alternative gas sources of energy production. Current energy goals of Ukraine are being implemented through the National Renewable Energy Action Plan for the period up to 2030 [2], promising ones indicated in the Energy Strategy of Ukraine for the period up to 2050 [3]. The result of the implementation of the mentioned measures should be not only the saving of financial resources and independence from fossil imports fuel. The main advantage of using renewable energy sources is the embodiment of the ideology of the 21st century and even the third millennium - the Concept of sustainable development. According to which you need to maintain a balance between satisfying the needs of current generations and preservation of future interests. In the main extent, it concerns the ecological aspect: preservation of natural capital and mitigation of climatic conditions. The use of bioenergy assets (energy plants and biomass) as an innovative object of accounting and management in agricultural enterprises makes it possible to achieve a negative emission of carbon into the atmosphere. According to calculations of the International Energy Agency (IEA) regarding softening the effects of climate change requires recycling more than 2 giga tons of negative emissions by 2050 [4]. Since Ukraine and the IEA signed the Joint Declaration on association in 2022, implementation of energy and environmental goals should be combined and implemented taking into account the existing potential and opportunities.

The IEA reports that in 2021, the energy sector contributed to a 6 per cent increase in CO2 emissions to a record level of 36.3 billion tons [4]. The achievement of CO2 emissions was the largest in history (Fig. 1).

Demand was growing due to a sharp increase in natural gas prices and unfavorable weather conditions. The use of gas more than coal led to the growth of global CO2 emissions from electricity production more than by 100 million tons, especially in Europe and the USA, where there has always been competition between gas and coal-fired power pla nts. That is why it caused reaching the highest level of greenhouse gas emissions, because burning of more coal happened.

The recovery of global CO 2 emissions above pre-pandemic levels has been largely caused by China, where they increased by 750 million tons between 2019 to 2021. It is the only major economy that experienced growth in both 2020 and 2021. In 2021, China's carbon dioxide emissions, which to a large extent relied on coal, exceeded 11.9 billion tons, which comprises 33 per cent of worldwide volume. India's CO2 emissions recovered sharply in 2021 and exceeded the level of 2019 due to the increased use of coal for electricity production. Coal production reached a record level in India, exceeding the 2020 level by 13 per cent. This partly happened because renewable energy sources growth slowed down to one-third of the average rate for the previous five years. In 2021, the world economic production in countries with developed economies has recovered to the level of pandemic, but CO2 emissions recovered less sharply, that testifies about more constant trajectory of structural decline. CO2 emissions in the United States in 2021 were 4 per cent below the 2019 level. In the European Union they were 2.4 per cent lower (Fig. 2).

Fig. 2. C02 emissions in selected advanced economies, 2000-2022

Source: official website of International Energy Agency [4].

Ukraine as an agricultural country (in 2021, the share of agriculture in GDP was the highest among all sectors of the economy and amounted to more than 10 per cent) [5] can be come a platform for creating alternative biological sources of energy creating. The use of renewable bioenergy assets can be a key direction in the implementation of the decarb onization strategy.

The lack of a standardized system of bioenergy resources accounting makes it impossible to develop Ukraine's energy policy in this direction. The purpose of the study is to rese arch bioenergy assets as an object of accounting, research of the prospects for their reflecti on in integrated reporting and allocation of functions at different levels of economic functio ning.

Analysis of research and publications

The issue of energy policy, bioenergy and the application of their consistent implementation in the activities of agricultural enterprises is the subject of many modern studies. In particular, V. Walter et al. in their article defined bioene rgy as an important component of the energy system, which will be very popular in the next century as a transitional element in the global energy mix [6]. P.V. Femeena et al. considered multifunctional bioenergetic systems through the study of the value of bioene rgetic resources and their impact on the environment [7]. A.B. Avagyan developed the theory of accumulation and transformation of bioenergy through the prism of energy, sustainable development, climate change, production, agriculture, military activity and the challenges of the pandemic [8]. R. Rather et al. and others. studied the advantages of bioenergy resources compared to fossil fuels and the impact of their use on ecology and climate in a global sense [9]. O. Borysiak et al. considered the prospects of climate-neutral energy security technologies after the consequences of the global COVID-19 pandemic [10].

Recently, research by scientists is aimed at studying the advantages and disadvantages of using bioenergy, its impact on ecology and climate. However, for effective production and use of bioenergy assets in agricultural enterprises, high-quality accounting and analytical support should be developed, which would provide management with information for making relevant decisions. V.M. Zhuk is working in this direction, and he singled out non-standard accounting objects of the «alive economy”, to which he proposes to include biological assets and renewable energy assets [11]. I.V. Honcharuk, Y.P. Ishchenko, I.V. Strygun [12] considers energy resources as a whole and proposes a methodology and organization of their accounting. L. Gutsalenko and V. Fabianska study biofuel production [13], V. Derii specifies the nomenclature of cost items in biofuel production [14]. However, the issue of a comprehensive approach to the formation of accounting and analytical support for bioenergy assets at the enterprise level, the determination of their function and impact on ecology and climate in general remains unresolved.

The purpose of the article is to justify the importance of recognizing bioenergy assets as an object of accounting due to their positive impact on the global climate scenario and creating a multi-level model of their functions.

Results

We think that when researching the need for production and use bioenergetic assets, it is necessary to turn to the classical postulates of physical economy by F. Kehne, which were described by M. Rudenko [15]. According to his doctrine, two development options are possible of the society. The first is that natural resources produce additional value, as a result of which we get biological growth of the potential. The second option foresees the production of natural resources of negative value, which leads to the exhaustion of the potential of land and destruction of the economy. Production and use of bioenergy assets is one of the important areas of implementation of the first option of using natural resources and harmonization of economic strategy with the principles of stable development [16].

Bioenergy assets are a component of the planet's natural resources and are revealed through a wide range of functions at different levels of existence of the economy in general, as well as the impact on the environmental and energy sectors in particular.

Bioenergy assets as a component of natural resources on the one hand and energy potential, on the other hand, can perform the following functions:

Resource - it reflects the creation of a source of public goods for meeting the needs of humanity.

Restorative - it characterizes cyclical nature of bioenergetic assets capable of recovery.

Energetic - it means creating energy to meet social demands.

Ecological - it allows to preserve the ecosystem and moderate climatic conditions.

Environmental protection - it is aimed at preserving the integrity of natural capital.

The last of these functions is gaining global importance today, due to the use of fossil energy sources, there is a release of greenhouse gases into the atmosphere, which increases the greenhouse effect. This is the main cause of global warming and, as a result, climate change. It has been proved that if the average global temperature will increase by more than 1.5°C compared to in pre-industrial times, the planet's climate will change irreversibly, which will have devastating consequences [17].

Decarbonization is aimed at the fastest possible transition from the use of fossil fuel, such as coal, natural gas or oil, to carbon-free and renewable energy sources. The amount of CO2 emitted from bioenergy assets can be completely absorbed in the process of photosynthesis (Fig. 3).

Fig. 3. The role of bioenergy assets in reducing CO2 emissions

Source: developed by the author

All these functions are considered at the macro level. In order to create accounting and analytical provision for bioenergy assets it is necessary to consider the meso-level and the micro-level.

At the meso-level, bioenergy assets can perform the following functions:

Autonomy - it is the provision of the region in which we grow bioenergy assets by renewable energy.

Protective - the use of the received benefits for preserving the region's natural capital.

Energy-saving - it is manifested in preservation of energy potential.

The micro-level of use of bioenergy assets is realized through a business entity. The main functions are the following:

Ensuring continuous cyclical activity - production and use of bioenergy assets at agricultural enterprises allows to achieve continuous activity.

Controlling - gives the possibility to establish efficiency of use of the investigated assets.

Regulatory - influences the uniformity of distribution of benefits obtained from the use of bioenergy assets.

Innovative - lies in realization of new commercial ideas and innovative solutions in the e conomic process.

We should not leave without attention the nano-level - the level of the individual, from which the attitude to the formation of the global energy and environmental system begins. The main functions are as follows:

Energy responsibility - formation of a self-awareness regarding the impact of personal activities and the environment as a whole.

Environmental responsibility - creating self-awareness regarding impact of personal activity and ecology as a whole.

Moderate consumption is control over using economic and natural resources.

Summarizing the selected functions, we will form a multi-level model of the functions of bioenergy assets in Fig. 4.

Fig. 4. Innovative muKi-leve1 model offunctions of bioenergy assets

Source: developed by the author

The model shows that the use of bioenergy assets, as a renewable source of energy, forms environmental responsibility and smart consumption in the individual. At the macro level, this has a positive impact on the global climate scenario and humanity as a whole.

At the micro level, the use of bioenergy assets is carried out through a business entity. Let's consider the negative impact of the lack of information in accounting and integrated reporting on bioenergy assets on the economy of enterprises in the agrarian sector:

Growing shortage of natural capital and increase in the value of the use of bioenergy assets.

Penalties for non-compliance with legislation in the field of nature use and high environmental taxes.

Increase in the cost of products and services of an enterprise in connection with uncontrolled use of natural resources.

Increase of energy consumption and reduction of bioenergy potential.

Negative impact on companies wich are highly dependent on natural capital.

A decrease in the reputation of a business entity due to non-compliance with the main principles of the concept of sustainable development.

On the other hand, full reflection of information about environmental and energy situation at an enterprise creates the following perspectives:

Reflecting the relationship between the profitability of a company and using natural resources.

Control over consumption of energy and natural resources for the creation of products, works and services.

Increasing the quality of strategic decisions for the company's activities in terms of determining the need for bioenergy assets and the consequences of their use.

Formation of a single base of environmental and energy calculations and their impact on profitability.

Realization of the principles of the concept of sustainable development in relation to ecology and the use of renewable energy sources.

Creation of a high image for an enterprise as a responsible user of production, energy and natural resources.

Information about bioenergy assets that will be presented in accounting and integrated reporting is a strategically important step, as it provides managers with information for making effective decisions and has an effect on the long-term profitability of the enterprise. Therefore, the recognition of bioenergy assets as an innovative object of accounting and the determination of the main criteria for its identification is a priority task for scientists.

Conclusions and prospects for further research

Bioenergy assets are an alternative source of energy that can be used to decarbonize the atmosphere. The main functions of bioenergy assets at different levels of the economy are determine: macro level (resource, restorative, energetic, ecological, environmental protection); meso level (autonomy, protective, energy-saving); micro level (ensuring continuous cyclical activity, controlling, regulatory, innovative); nano-level (energy responsibility, environmental responsibility, moderate consumption). The identified functions show a significant impact on the ecology, climate and energy system at different levels of the economy. From personal environmental and energy responsibility, a permanent culture of economical consumption and the desire to control changes in the environmental and energy spheres is formed. This is realized through the introduction of accounting and control of information about bioenergy assets in the activities of business entities. Having analyzed the advantages of displaying information about bioenergy assets in the company's accounting and highlighting the risks of not displaying it, it is obvious that they have a high impact on profitability in the long term and the creation of a positive image of the company.

The definition of functions of bioenergy assets at different levels of economic existence is only the first step towards the construction of accounting and analytical support for bioenergy at the level of a business entity. Further research is needed to identify the criteria for recognizing bioenergy assets as an object of accounting and to form a methodology for their display in the information system of agrarian enterprises.

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Література

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