| Summary: | The article reveals the problems of improving environmental impact assessment and justification of the economic investments of industrial enterprises. The existing tools for environmental impact assessment are analyzed, information on the role and place of environmental impact assessment and investment design in the justification of the planned economic activity is systematized. For this purpose, considerable attention is paid to the analysis and synthesis of existing methodological approaches to this problem. The authors propose to consider environmental impact assessment and justification of environmental investments as a process aimed at making environmentally oriented management decisions on the feasibility and economic feasibility of implementing planned economic activities, the reasonableness of capital investments, taking into account possible adverse environmental, social, economic impacts and developing measures for their reduction and prevention. Based on the study, the authors developed a classification of the causes of environmental pollution, presented in the form of a tree of systems, allowing for a clear decomposition of the causes of pollution of the environment, specifying and refining the targeting of environmental measures necessary to reduce pollution. This research direction is also complemented by the development of a strategy (decision tree) and a mathematical description of the simulation procedure, which allows real-time making an objectively reasonable choice of options for implementing the planned economic activity, taking into account the totality of known information.
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