Product Carbon Footprint (PCF) in the system of investment attractiveness assessment of export-oriented enterprises

This study examines Product Carbon Footprint (PCF) as a critical factor in investment attractiveness assessment for Ukrainian export-oriented enterprises. The research analyzes PCF calculation methodologies according to international standards (ISO 14067, GHG Protocol, PACT) and EU regulatory requirements (CBAM, ESRS E1). Empirical evidence from MSCI (4, 319 issuers, 2015–2024) demonstrates that companies with superior ESG ratings access capital 110 basis points cheaper. For Ukraine, CBAM implementation poses existential risks: potential export losses may exceed 4. 7 billion during 2026–2030 (Paroussos et al. ). SWOT analysis identifies key challenges (high costs, personnel shortage, Scope 3 data complexity) and opportunities (green post-war reconstruction, climate finance). Strategic recommendations are developed for enterprises, government policy, and industry associations.