Efforts to control climate change with the aim of achieving carbon neutrality by 2050 have had the most significant impact on businesses operating in the energy sector, which produce large amounts of greenhouse gas (GHG) emissions. In light of such policies, oil and gas companies have set goals aimed at reducing GHG emissions and achieving carbon neutrality, but the issue remains open as to how such activities and progress towards these goals can be evaluated. This study attempts to assess the activities and progress of oil and gas companies towards carbon neutrality, with a focus on quantitative evaluation of goal achievement. First, an algorithm was developed for selecting global oil and gas companies for the analysis that reported their activities in 2022. Using this algorithm, a list of companies was compiled and their goals with regard to carbon neutrality were analyzed. Second, an assessment of how information is presented in corporate reports and which activities aimed at achieving carbon neutrality are reflected there was performed using the proposed checklist. Third, a method for evaluating the progress of oil and gas companies towards intermediate goals in the area of carbon neutrality was developed and tested. The method is based on assessing and comparing trends for oil and gas companies aiming to achieve intermediate goals in reducing carbon intensity. As a result, companies were classified into three categories: (1) those showing carbon neutrality achievement rates exceeding the expected average annual rates, (2) those with fixed carbon neutrality achievement rates below the expected average annual rates, and (3) those demonstrating no movement towards intermediate goals or a negative trend. The main methods used in this study included content analysis, checklist development, decomposition, critical and comparative analysis, and simple statistical methods.

The topic of the beneficial use of associated petroleum gas (APG) remains relevant due to the limited resources and environmental problems. This is the engine for the active development of management theory and practice with a focus on such concepts as resource saving, energy efficiency and circular economy, which determine the vector of environmentally oriented development of industrial enterprises. In this paper, the existing methods of APG utilization are considered, a qualitative comparison of technologies in terms of such parameters as CAPEX, marketable output, prospects for the sale of commercial products, loss of profits, environmental damage, extraction of petrochemical raw materials from APG, technology implementation period is carried out. Based on the example of the Messoyakha fields, the economic efficiency of APG utilization technologies, which correspond to the characteristics of the field (injection into the reservoir, shallow and deep processing) was calculated. The calculations showed that deep conversion is the most effective method of utilization of APG stored in underground gas storage (UGS) of the Messoyakha fields. This method of APG utilization is integrated into the circular economy system and meets its principles.