摘要：In the era of sustainable economy, the environmental responsible companies provide an important background both for particular industry and national economy competitiveness. In particular, mechanical engineering plays an important role in the economy of Ukraine. In accordance with national statistic, the Ukrainian mechanical engineering provides 6.4 % in total volume of industrial products and ~4 % of the gross value added in the GDP of Ukraine. At the same time, the global mechanical engineering industry environmental friendly activity is related to SDG 9 and SDG 12. In March 2020, the Cabinet of Ministers adopted its Programme, reaffirming the commitment to the SDGs and their importance for Ukrainian economy development. Thereby, research problem lays upon the financial potential of innovative mechanical engineering enterprises in Ukraine providing the background to increase the potential of their environmental responsibility. The paper aims to provide scientific support on mechanical engineering industry representatives that tend to be environmental friendly. The research methodology is based on Ukrainian mechanical engineering enterprises data (5 years and 337 industry representatives) processed by statistical analysis. The financial and environmental indicators are represented in results section on the basis for six groups of mechanical engineering enterprises’ analysis, namely: big unstable – 16; big stable – 17; medium unstable – 44; medium stable - 26; small unstable – 188; small stable – 46. Thus, the environmental dimension is increasingly taken into account by Ukrainian innovative mechanical engineering enterprises to be competitive. Big and medium stable enterprises are organizationally oriented to be environmentally sustainable. The main disadvantage of big and medium unstable enterprises is lack of financial resources for achieving sustainable goals. Small enterprises are lack of general capacity to conduct environmental support policy, but they are the most flexible ones that provide advantages in environmental management. The study results can be used within industrial and business programs of environmental responsible activity and its financial support. In relation to other branches or countries, more extensive study is required.
