It is stated that the strategic benchmark for transformational changes in the economy is currently low-carbon production, the achievement of which is possible to provide with the consistent application of an arsenal of strict control measures, in particular, the introduction of state audit of low-carbon production. The effectiveness of the mechanism for ensuring the implementation of the UN Framework Convention on Climate Change has been assessed. The necessity of implementation in the domestic practice of the state audit of low-carbon production by the decoupling approach is proved. The agri-business portfolio has been formed according to the decoupling approach as one of the leaders in greenhouse gas pollution. The author's economic and mathematical models of estimation according to the decoupling approach of the impact of branches of crop and livestock production on environmental pollution are proposed. The dependence of greenhouse gas emissions on the volume of gross output of agricultural production, capital investment and current expenditures on environmental protection has been established. The results of a comparative analysis of the realism of forecasts of changes in greenhouse gas emissions according to the methodology of the National Academy of Sciences of Ukraine and the author's methodology are highlighted. A roadmap for the introduction of a state low-carbon decoupling audit of the state decoupling audit has been proposed as part of the preparation of the second nationally determined contribution to the Paris Agreement. The expediency of supplementing GRI 300 “Environmental Disclosures” with the group of indicators GRI-305.5 “Reduction of GHG emissions”, formed by the decoupling approach, is substantiated.

A relevant and practical research object is analysed in the article – the implementation resolution of green transportation and the benefits of using such means. In this article, object is analysed from the interdisciplinary position, i.e. from the perspective of transportation, one of the logistical subsystems, and sustainable environment. The transportation department is undoubtedly an important guarantor of economic and industrial development. Despite the worldwide importance of transportation in everyday activities, the transportation also poses the risk for human health and life quality, for it is one of the biggest consumer of oil products and significantly contributes towards air pollution. Despite many theoretical and empirical researches, Šiauliai region still lacks an approach towards the implementation possibilities and studies revealing the benefits of green transportation. A comparative analysis has been performed by using the survey data, collected from 402 workers, responsible for transportation, working for Šiauliai regional companies. According to the results of the research for implementation situations of green transport in Šiauliai regional companies, the representatives of regional companies understand the importance of green transport, and more and more companies aim to reduce the environmental risk and to become more competitive. Integrated transportation by combining several means of transport, cargo consolidation by combining small orders and big orders, and ecological driving are the green transportation measures implemented most in regional companies. The typical benefits of green transport are increased environmental friendliness and improved relationship with consumers.