THEORETICAL ASPECTS OF GREENING AND DIGITALISATION OF BUSINESS PROCESSES IN ENTERPRISES: THE CASES OF UKRAINE AND LATVIA

The aim of the study is to analyse the theoretical basis of greening and digital transformation of enterprise business processes. The objectives of the study are to summarize the theoretical and methodological framework for the issues investigated and substantiate the conceptual approach to the environmental and economic development of the enterprise based on the concept of green business and the implementation of the digital transformation approach. The scientific novelty of the study consists in further development of the theoretical foundations of greening and digital transformation of enterprise business processes, as well as in the use of the organizational and methodological approach to determine the socio-economic and eco-economic consequences of the choice of priorities for the production and consumption of environmental products. The research used general scientific and special methods: scientific abstraction, analysis and synthesis, induction and deduction, abstraction and concretization, system and comparative analysis; statistical analysis; the matrix method. It has been proved that enterprises in Latvia and Ukraine face the critical task of finding a balance between improving the existing business models of their activities based on the implementation of digital technologies, and minimizing the negative environmental impacts. It has been established that the economic system of Ukraine remains ecologically unfavourable; however, to solve this problem, measures to implement the system of circular economy and create incentives for the development of green business have been developed. The results of expert evaluations have showed that Latvia is the leader in Europe in the consumption of green energy and is the largest exporter in the ICT sector in the Baltic States