DEVELOPMENT OF APPROACHES TO THE FORMATION OF INFORMATION SUPPORT OF STRATEGIC MANAGEMENT OF THE ENTERPRISE IN THE CIRCULAR ECONOMY

The article aims to develop approaches to the formation of information support for strategic management of the enterprise in a circular economy. The research methods of observation, comparison, analysis, synthesis, generalization and economic-statistical method were used. The study is based on the hypothesis that properly formed information support is an important element in assessing the developed strategy of the circular economy in enterprises of all sectors of economic activity. Based on the summary of the survey of 11380 respondents — representatives of management of enterprises in 133 countries on the allocation of business risks for the period 2015–2020 proved the relevance of the study through the allocation of environmental risks (extreme weather conditions, failure to act on climate protection, natural disasters, biodiversity, environmental disasters). The principles of realization of the concept of circular economy are given: use of green technologies and concentration on responsible use of natural resources; maximum use of assets; distribution of goods, works and services with maximum benefit; minimization and gradual elimination of negative external influences. Examples of the application of circular economy strategies are summarized on the example of Lenzing Group, Deloitte, Carlsberg, Walmart U. S., Pioneer Products, Technimark, IKEA and Zara. After analyzing the approaches of researchers to the main stages of the formation of the strategy of the circular economy, we can identify the following four actions: analysis of the current situation; data analysis; determining the best position of the circular economy; formulation of strategy and planning. Approaches to facilitate and support the transition to a circular production strategy are presented: simplification of the strategy; support for the implementation of the pilot project; efficiency assessment; attracting customers. It is concluded that the assessment of the effectiveness of the development and implementation of the strategy of transition to circular production is carried out on the basis of reporting information (environmental reporting), which is the information support of such assessment.