Energy and Environmental Sustainability Open access Peer reviewed

Application of the decarbonization method to enhance the effectiveness of strategic management in organizations

Fedor Zotov, Галина Бутко

Management Sciences | Sep 29, 2026

Abstract

Abstract

This article examines the creation of conditions conducive to engaging the management of Russian organizations in greenhouse gas emission reduction (decarbonization) processes. The study aims to investigate the application of the decarbonization method by companies as a means of enhancing the effectiveness of strategic management. The methodological framework is based on ESG principles, while the information base comprises data published by the United Nations Intergovernmental Panel on Climate Change (IPCC) for the period 2021–2024, climate-related information disclosed in corporate annual reports, and recent publications by Russian researchers. The study employs general scientific methods, including expert assessment, analytical review, qualitative analysis, generalization, and benchmarking. As a result, a practical toolkit for the targeted management of decarbonization processes has been developed. The proposed approach may assist the management of Russian enterprises in redesigning business processes to improve the effectiveness of managerial decision-making and strategic management.

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Authors

Researchers on this paper

Fedor Zotov

first | Ural State University of Economics | ORCID 0000-0003-3200-325X

Галина Бутко

last | Ural State University of Economics | ORCID 0000-0003-0304-1265

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Citation

BibTeX

@article{Zotov2026Application,
  title = {Application of the decarbonization method to enhance the effectiveness of strategic management in organizations},
  author = {Fedor Zotov and Галина Бутко},
  journal = {Management Sciences},
  year = {2026},
  doi = {10.26794/2304-022x-2026-16-3-43-53},
  url = {https://doi.org/10.26794/2304-022x-2026-16-3-43-53}
}

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