SYSTEMIC RECONFIGURATION OF THE LOGISTICS COST STRUCTURE IN THE CONTEXT OF IMPLEMENTING THE PRINCIPLES OF ECOLOGICAL AND CLIMATE-RESPONSIBLE LOGISTICS

Abstract

Introduction. Modern challenges of climate security, increasing regulatory pressure from international and national institutions, as well as the implementation of ESG principles necessitate a systematic rethinking of approaches to the organization of logistics of enterprises. One of the key aspects of such transformation is the reconfiguration of the structure of logistics costs, considering emission, energy and resource impacts. In traditional approaches, logistics costs are considered as a linear set of isolated items, which limits the possibilities of adaptation to changes in climate and environmental policy. Purpose. The purpose of the article is to substantiate a methodological approach to building a "green" logistics configuration of an enterprise by determining the systemic interdependence of cost subsystems, cost sensitivity to environmental interventions, and scenarios of strategic adaptation to climate challenges in the medium and long term. Methods. The study applied systemic, cross-functional and scenario approaches to the analysis of the structure of logistics costs in the context of greening. A matrix of interdependence of logistics subsystems was constructed, and the cost sensitivity of costs to key "green" management interventions was determined (transport electrification, circular packaging, energy-efficient warehousing, etc.). For the strategic justification of the adaptation of logistics systems, a qualitative scenario analysis (2030/2050) was used, which was supplemented with elements of normative-parametric modeling with an orientation to the requirements of environmental regulation (ISO 14064, GLEC Framework, CSRD). Results. The study proposes a conceptual framework for the formation of a “green” logistics configuration as an adaptive cost architecture that considers environmental, energy and regulatory factors. The systemic interdependence of logistics subsystems – transport, warehousing, IT logistics, packaging and processing – in the context of greening is substantiated. The level of cost sensitivity of subsystems to the implementation of “green” solutions, such as electromobility, circular packaging, energy-efficient infrastructure and digital decarbonization analytics is determined. Conclusion. The study proves that the transition to environmentally responsible logistics requires not only technical upgrades, but also a systemic reconfiguration of the cost structure. The key task for enterprises is to form an adaptive logistics architecture that responds to climate challenges by balancing economic efficiency, environmental performance and regulatory compliance. The proposed methodological and analytical tools can be used as a basis for implementing corporate ESG-strategies in the field of logistics and sustainable development of enterprises.