Regulatory Environment of Green Entrepreneurship in Modern Russia: Concept, Structure, State

Astakhova Marina Anatol'evna ORCID: 0000-0002-5550-0614 PhD in Law Associate Professor, Department of Theoretical and Public Law Disciplines Tyumen State University, PhD in Law 69 Nemtsov str., Tyumen, Tyumen region, 625002, Russia ast-marina@yandex.ru

The research was carried out with the financial support of the RFBR as part of the scientific project No. 20-010-00996The analysis of the modern doctrine demonstrates the fact that Russian and foreign scientists widely use the concept of "green" entrepreneurship, highlighting it from various research angles.

In particular, to date, the subject of scientific interest has become such aspects as: the essence and signs of "green" entrepreneurship ^{[1; 2; 3; 4; 5]}, the importance of "green" entrepreneurship in the context of sustainable development ^{[6; 7]}, the development of forms and mechanisms of green entrepreneurship ^{[8; 9]}, factors of the development of "green" entrepreneurship in a socially-oriented economy ^{[10; 11]}, features of the implementation of "green" entrepreneurship practices in individual countries^{[12; 13]}.

At the same time, the monitoring of the legal research space, at first glance, demonstrates the absence of publications reflecting in their title certain legal aspects of "green" entrepreneurship. However, with a deeper dive into the material, it turns out that these aspects are still an object of scientific interest, but researchers of legal specialization prefer to use the term "environmental" entrepreneurship ^{[14; 15; 16; 17]}. Recognizing the synonymy of the terms "green" entrepreneurship and environmental entrepreneurship, in the context of this study, we will use the synthetic term "green" (environmental) entrepreneurship.

According to the results of the analysis of the titles of scientific publications of Russian authors concerning the legal component of "green" (ecological) entrepreneurship, at first glance, it can be concluded that the considered type of entrepreneurship has received multifaceted coverage. The subject of research interest was the general legal aspects of "green" entrepreneurship in general ^{[14; 16; 18; 19; 20; 21]}, so are its highly specialized theoretical and legal aspects: methodological foundations for the construction of the Russian model of legal support for environmental entrepreneurship ^[15]; legalization of environmental entrepreneurship within the framework of the Russian socio-entrepreneurial law-making approach ^[22]; legal aspects of environmental entrepreneurship in the context of sustainable development ^[17]; legal regulation of environmental entrepreneurship in foreign countries ^{[23; 24]}. 

However, the comparison of the titles and content of the above studies to some extent refutes the thesis about the versatility of coverage of the stated issues, demonstrates the dissonance between the titles and the content. For example, an appeal to works focused on the general legal aspects of environmental entrepreneurship shows the following. V.V. Kvanina's research "On the issue of the legal regime of environmental entrepreneurship" ^[14], despite the broad statement of the issues in the title, actually focuses on the criteria for attributing entrepreneurial activity to environmental entrepreneurship and the question of the possibility of attributing environmental entrepreneurship to social entrepreneurship. At the same time, the normative and empirical basis of the study consists of the provisions of only three regulatory documents: Federal Law No. 7-FZ of January 10, 2002 "On Environmental Protection", Model Law "On the Basics of Environmental Entrepreneurship", adopted on June 13, 2000 at the 15th plenary session of the Interparliamentary Assembly of the CIS Member States, Federal Law No. 209-FZ of April 24, 2007 "On the Development of small and Medium-sized businesses in the Russian Federation". R.R. Galimov's article "Environmental entrepreneurship: issues of legal regulation" ^[16] does not cover the declared regulatory regulation (except for an indirect mention of the Model Law "On the Basics of Environmental Entrepreneurship"), and contains only another author's definition of environmental entrepreneurship and a proposal to include it in the content of Article 1 of the Federal Law of January 10, 2002. No. 7-FZ "On Environmental Protection". A similar approach can be traced in the article by D.V. Ivanova "On the issue of the concept of environmental entrepreneurship in legal science" ^[20]. The author conducts a brief analysis of the norms of the Model Law "On the basics of environmental entrepreneurship, offers a definition and criteria of environmental entrepreneurship. O.A. Yakovleva's work "Environmental Entrepreneurship (legal aspect)" ^[18] mentions only one legal norm - Article 2 of the Civil Code of the Russian Federation. The situation with the limited application of the norms can also be traced in the article "Legal foundations of environmental entrepreneurship in Russia" ^[19], the authors of which rely only on such an act as "Fundamentals of state policy in the field of environmental development of the Russian Federation for the period up to 2030". Against the background of the above works, the PhD thesis of S.V. Zlobin "Legal regulation of environmental entrepreneurship in the Russian Federation" stands out with a certain scale in terms of regulatory analytics ^[21]. However, the study of S.V. Zlobin, carried out in 2011, objectively does not reflect the current legal reality, and the task of identifying the regulatory environment was not stated in it. Thus, the majority of domestic legal studies, which, judging by the names, claim to represent a full-fledged legal picture of environmental entrepreneurship, are actually narrowly focused, differ in the insignificance and unsystematic nature of the studied regulatory framework.   

 The orientation of the studies positioned by us as highly specialized, that is, aimed at studying certain theoretical and legal aspects of environmental entrepreneurship, objectively does not imply a large-scale review of the regulatory framework of the designated type of economic activity. In fact, this is confirmed by the realities of the research space. For example, in the work of I.A. Chereshneva "Legal aspects of environmental entrepreneurship in the context of sustainable development ^[17], only the norms of the Constitution of the Russian Federation, Federal Law No. 7-FZ of January 10, 2002 "On Environmental Protection", the Model Law "On the Basics of Environmental Entrepreneurship" are selectively analyzed. The fundamental, perspective-conceptual nature of A.V. Barkov and Ya.S. Grishina's research ^{[15; 22]} in the field of legal support for environmental entrepreneurship does not provide for a systematic review of the regulatory environment as the main research perspective. At the same time, it should be noted that, in our opinion, it is in the works of these authors that a fairly large-scale critical analysis of normative material is carried out, and convincing scientific and practical proposals for reforming legislation are contained. A.S. Ellaryan's focus ^[23;24] on the analysis of foreign experience in the legal regulation of environmental entrepreneurship also leaves aside the problems of domestic regulatory support. Based on the above, it can be concluded that none of the existing studies aimed at systematically identifying the current (established by the end of 2022) regulatory environment of "green" (ecological) entrepreneurship.

 In this regard, it seems that even in the conditions of a certain theoretical elaboration of the legal issues of "green" (ecological) entrepreneurship, another research attempt is quite appropriate. This is also explained by such reasons as the limitations of the analyzed normative material in existing studies, the dynamism of the development of entrepreneurial legislation, the possibility of highlighting known problems in a new perspective through the prism of the original author's understanding. A distinctive feature of this study is its focus on the formation of a structured Russian regulatory environment of "green" (ecological) entrepreneurship. The achievement of the stated goal is expected through the implementation of such research steps as establishing the procedure for the formation of a regulatory environment of "green" (ecological) entrepreneurship, filling this environment with structural elements. As a phenomenon of social reality, "green" (ecological) entrepreneurship acts as an object of influence of such a social regulator as law.

Accordingly, the functioning of the subjects of "green" (ecological) entrepreneurship is carried out within the framework of a formally defined regulatory environment. Understanding the essence of such an environment and its internal content can be approached from a variety of angles, including normative sources of various origins and functional purposes. In the context of this study, the original author's approach is used, which consists in the following. The formation of the concept and structure of the regulatory environment of "green" (ecological) entrepreneurship will be carried out through the prism of two formally defined categories and one doctrinal characteristic. Regarding the category "regulatory environment", in the absence of its strict regulatory and scientific certainty, we will rely on the provisions of section 5 "Regulatory environment" of the National Standard of the Russian Federation GOST R ISO 15489-1-2007 "System of standards for information, library and publishing. Document management. General requirements" (approved by the Order of the Federal Agency for Technical Regulation and Metrology dated March 12, 2007 No. 28-st). The specified act, as follows from its content, is aimed at state, commercial and public organizations and is intended for the management of their documents. At the same time, in a certain sense, the state as a whole can also be considered as a specific organization engaged in the management of society on the basis of produced normative documents. Based on this thesis, the use of the logic of the designated section as the basis for further research argumentation in the context of the constitutional principle of freedom of creativity seems justified.       

In accordance with the above section, the regulatory environment includes 5 blocks: 1) laws and regulations; 2) standards related to practical activities; 3) rules of a recommendatory nature reflecting best practices; 4) voluntarily applied ethical codes and norms; 5) identifiable social expectations (needs) concerning adequate behavior in a specific industry or organization.  Taking into account the legal and regulatory, and not the social orientation of the current study, the last of these blocks will not be included in the regulatory environment of "green" (ecological) entrepreneurship that we are forming. Also, due to the literal interpretation of the indicated provisions, international legal acts are excluded from the scope of our study, the significance of which is not subject to diminution, but rather deserves attention within the framework of a separate study. With regard to the category of "green" (environmental) entrepreneurship, for its certainty in the conditions of a variety of doctrinal interpretations, we will use the concept of environmental entrepreneurship contained in article 1 of the "Model Law on the Basics of Environmental Entrepreneurship" of June 13, 2000 as production, research, credit and financial activities for the production of goods, performance of works and the provision of services intended to ensure the preservation and restoration of the environment and the protection of natural resources. In addition, we will take into account the doctrinal characterization of "green" (ecological) entrepreneurship as a kind of social entrepreneurship ^{[14; 15; 22]}. The analysis of the first of the structural blocks "laws and regulations" to reflect the problems of "green" (environmental) entrepreneurship demonstrates the lack of direct regulation of the type of entrepreneurship under study.

The category of "green" (ecological) entrepreneurship is absent in the names and contents of Russian regulations. This situation determines the need for a different research approach, which consists in finding indirect sources of regulatory regulation based on the key characteristics of "green" (ecological) entrepreneurship related to the environment, natural resources, as well as its social orientation. The volume of the Russian regulatory field determines the expediency of relying in the process of such a search on the principle of the hierarchy of normative legal acts. 

Abiding by the norms of the Constitution of the Russian Federation (hereinafter - the Constitution of the Russian Federation) as the highest legal legal act establishing the foundations of the functioning of the state, it allows us to identify a number of "binding" norms that are not directly related to "green" (environmental entrepreneurship), but in our opinion are particularly significant for entrepreneurs who position themselves as "green". Thus, paragraph 2 of Article 36 of the Constitution of the Russian Federation declares a regime of free treatment of natural resources, subject to mandatory compliance with such conditions as "non-infliction" of damage to the environment and "non-infringement" of the rights and legitimate interests of other persons. The neutrality of "green" entrepreneurship in relation to the environment as its defining feature means that this norm actually establishes the limits of the implementation of the entrepreneurial initiative of "green entrepreneurs". The processes and results of "green" entrepreneurship must necessarily be environmentally neutral (to preserve the environment), and preferably environmentally positive (to restore the environment). Article 42 of the Constitution of the Russian Federation, in order to ensure the proper realization of the right to a favorable environment, obliges to inform about its condition, compensate for damage to health or property as a result of an environmental offense. It seems that it is on "green" entrepreneurs that this constitutional provision imposes increased obligations to inform interested persons about the state of the environment, timely and full-scale compensation for the negative consequences of environmentally illegal entrepreneurial behavior. At the same time, it should be noted that the meaning of "green" entrepreneurship as "environmentally friendly" involves building such entrepreneurial strategies and tactics in which the possibilities of negative environmental consequences are minimized. In Article 58 of the Constitution of the Russian Federation, everyone is obliged to preserve nature and the environment. We believe that in relation to "green" entrepreneurs, this duty has an expanded meaning. A "green" entrepreneur in the course of his activity should not only preserve the environment without degrading it, but also strive for its active improvement. In addition to "binding", in the structure of the Constitution, in relation to "green" (environmental) entrepreneurship, "guaranteeing" norms can also be distinguished. Thus, in paragraph 1 of Article 7, the Russian Federation is positioned as a welfare state, whose policy is aimed at ensuring decent living conditions and human development. Accordingly, based on the socially-oriented nature of "green" (ecological) entrepreneurship, it can be assumed that there is a duty of the state to support it, to create appropriate organizational and legal conditions. Moving to a lower step of the hierarchical ladder - the laws of the Russian Federation, reflects the following normative picture.

The legislative level of the sphere of environmental protection and restoration, protection of natural resources is represented by a significant number of general acts (Federal Law No. 7-FZ of January 10, 2002 "On Environmental Protection") and special (Federal Law No. 33-FZ of March 14, 1995 "On Specially Protected Natural Territories", Federal Law No. 96-FZ of May 4, 1999 "On the Protection of Atmospheric Air", Federal Law No. 492-FZ of December 30, 2020 "On Biological Safety in the Russian Federation", etc.) character. An analysis of the content of legislation in the field of environmental protection shows, in general, the absence of direct regulation of issues of "green" (environmental) entrepreneurship. Only Article 17 "State support of economic and (or) other activities carried out for the purpose of environmental protection" of Federal Law No. 7 - FZ of January 10, 2002 "On Environmental Protection" can be attributed to the number of specialized norms in the plane of the stated problems. The designated article not only declares the state as a subject of support, but also indicates the directions and ways of implementing such support, allows for the possibility of its implementation within the framework established by other legislative acts. Logically, the declarative nature of the provisions of the above article presupposes their further development and specification within the framework of special regulations. In fact, it can be stated that only some provisions have received additional legislative and subordinate support. Thus, the details of the "supporting" provisions of paragraphs 3 and 4 of the analyzed article are reflected in paragraph 1, paragraph 1 of Article 67 of the Tax Code of the Russian Federation, which provides for the provision of an investment tax credit to an economic entity implementing measures to reduce the negative impact on the environment. As another example of "supporting" norms, we can mention paragraphs 25 and 25 (1) of the Decree of the Government of the Russian Federation No. 255 dated March 3, 2017 "On the calculation and collection of fees for negative environmental impact", which provide for the possibility of reducing such fees by the amount of the costs of conducting environmentally oriented activities.

Regarding the laws of the sphere of environmental protection, both general and special, it can be noted that their provisions generally apply to all economic entities, which does not allow these laws to be classified as narrowly focused regulators of "green" (environmental) entrepreneurship. At the same time, it seems that a number of prescriptions of these laws, which are advisory in nature, based on their meaning, are more focused on subjects of "green" (ecological) entrepreneurship. For example, in our opinion, this concerns the practical implementation of certain principles of environmental protection, enshrined in Article 3 of Federal Law No. 7-FZ of January 10, 2002 "On Environmental Protection". So, mainly on the part of "green" entrepreneurs, one would expect full-scale financing, participation in the organization and implementation of scientific and practical "green" projects that satisfy both the interests of entrepreneurs themselves and other subjects of society. It is the "green" entrepreneurs who should focus on the reproduction and rational use of natural resources, make the most active use of the best available technologies, thereby smoothing the negative impact of entrepreneurship on the environment. Article 31 of Federal Law No. 7-FZ of January 10, 2002 "On Environmental Protection" provides for the possibility of environmental certification as a potentially possible tool for environmental neutralization of entrepreneurial activity. Regarding the procedure for such certification, reference is made to the provisions of Article 21 of Federal Law No. 184-FZ of December 27, 2002 "On Technical Regulation". The reference to the specified norm makes it possible to determine that environmental certification (voluntary confirmation of conformity) is voluntary and is carried out only on the initiative of the applicant. The objects of such certification can be both the entrepreneurial production processes themselves and their results. In the context of the environmental focus of the "green" entrepreneur, the implementation of the above norms seems very necessary. Another law indirectly related to "green" entrepreneurship can be called Federal Law No. 116-FZ of July 21, 1997 "On Industrial Safety of hazardous production facilities". Like Federal Law No. 7-FZ of January 10, 2002 "On Environmental Protection", Federal Law No. 116-FZ of July 21, 1997 "On Industrial Safety of Hazardous Production Facilities" contains mandatory and recommendatory requirements for business entities. So in paragraph 4 of Article 3 "Industrial safety requirements"  this law establishes the right of a person – a "producer" of project documentation for a hazardous production facility, to establish additional requirements (subject to a shortage of federal norms and rules in the field of industrial safety) to the forms of use of a hazardous production facility. It seems that an entrepreneur belonging to the "green", not only can, but is fully obliged to use such a right to offset the negative environmental consequences of its functioning.An attempt to identify the legislative foundations of "green" (ecological) entrepreneurship as a kind of social entrepreneurship leads to the following.

The structure of Federal Law No. 209-FZ of July 24, 2007 "On the development of small and medium-sized businesses in the Russian Federation" contains Article 24.1 "Support for small and medium-sized businesses operating in the field of social entrepreneurship". This article not only contains possible measures to support social entrepreneurs, but also defines the criteria for positioning small and medium-sized businesses as social entrepreneurs. At the same time, there is no environmentally positive economic activity having a significant social effect in the legally established list, which from a formal point of view does not contribute to its positioning as a social enterprise. This situation runs counter to successful foreign practices of legalizing "green" (ecological) entrepreneurship in the context of social entrepreneurship [pp. 95-96, 22].

The study of the next hierarchical level - the level of by-laws allows us to conclude that the problems of "green" (environmental) entrepreneurship are indirectly reflected in the regulations of the President of the Russian Federation and the Government of the Russian Federation. Such a thesis does not follow from the direct prescriptions of the norms, but is formed by interpreting these norms through the prism of the essence of "green" (ecological) entrepreneurship. For example, on April 30, 2012, the President of the Russian Federation approved the "Fundamentals of State policy in the field of environmental development of the Russian Federation for the period up to 2030" (hereinafter – Fundamentals). One of the main objectives of this policy is to ensure environmentally oriented economic growth and the introduction of environmentally efficient innovative technologies (see paragraph 9 of the Fundamentals). As a possible mechanism for solving the problem, it is proposed to form an environmentally oriented model of economic development that provides the greatest effect while preserving the natural environment, its rational use and minimizing the negative impact on the environment (paragraph 12 of the Basics). In this context, "green" entrepreneurship can be considered as a structural element of the ecological and economic model, and accordingly the task of its support and development is of a strategic nature. Decree of the President of the Russian Federation No. 204 of May 7, 2018 "On national goals and strategic objectives of the development of the Russian Federation for the period up to 2024" as the tasks assigned to the Government of the Russian Federation, including the provision of the introduction of an environmental regulation system based on the use of the best available technologies, and subject to application by economic entities providing significant negative impact on the environment. In the context of the designated task, the most active participation in ensuring its implementation is seen on the part of "green" economic entities. Decree of the President of the Russian Federation No. 176 dated April 19, 2017 "On the Strategy of Environmental Safety of the Russian Federation for the period up to 2025", among others, provides for such priority areas for solving problems in the field of environmental safety as the introduction of innovative and environmentally friendly technologies, the development of environmentally friendly industries, the development of a system of efficient management of production and consumption waste, the creation of industries for the disposal, including reuse, of such waste (paragraphs b and c of paragraph 26). These areas can serve as a powerful driver in the system of incentives for the development of "green" entrepreneurship. Decree of the Government of the Russian Federation No. 326 of April 15, 2014 approved the state program of the Russian Federation "Environmental Protection". Within the framework of this program, in particular, the introduction of a closed-loop economy is positioned as one of the state priorities. The achievement of this goal is supposed to be possible through the implementation of a number of environmentally "friendly" measures (the use of "green" technologies, etc.) Decree of the Government of the Russian Federation No. 1587 of September 21, 2021 "On Approval of Criteria for Sustainable (including Green) Development Projects in the Russian Federation and Requirements for the verification system of sustainable (including green) development in the Russian Federation" establishes an extensive list of criteria for green projects (taxonomy of green projects) in various areas of entrepreneurial activity. The study of the regulations of the federal executive authorities of the Russian Federation shows the absence of documents regulating the issues of "green" (ecological) entrepreneurship to one degree or another.

In acts of this level, for example, orders of the Ministry of Natural Resources of the Russian Federation, there are only common for all business entities (without emphasis on "green" entrepreneurs as subjects of increased environmental responsibility) environmental-oriented norms and requirements. Special regulatory regulators are also not identified at the level of the constituent entities of the Russian Federation. The analysis of the next block in the structure of the regulatory environment of "green" (ecological) entrepreneurship - "standards related to practical activities", demonstrates the fact of a certain involvement of the considered type of entrepreneurship in the field of standardization and even the use of "green" terminology.

At the same time, regulatory regulation is focused and focuses on establishing requirements for individual processes and results of "green" (environmental) economic activity. For example, Rosstandart Order No. 16 - pnst of June 3, 2020 approved and put into effect "PNST 407-2020. Preliminary national standard of the Russian Federation. "Green" standards. Nanadispersions styrene-acrylic. Criteria and indicators for confirming the conformity of "green" products. By order of Rosstandart dated April 26, 2022, N 35-pnst was approved and put into effect "PNST 646-2022. Preliminary national standard of the Russian Federation. "Green" standards. "Green" products and "green" technologies. Methodology for assessing the reduction of the carbon footprint", which establishes a methodology for assessing (calculating) the carbon footprint of "green" products, the amount of carbon footprint reduction due to the use of "green" technologies in the production of products, as well as a methodology for assessing (calculating) changes in the carbon footprint when using "green" products compared with the use of traditional products. "Green" standardization also covers certain economic sectors, and in particular, construction is most active (GOST R 54964 -2012. National Standard of the Russian Federation. Conformity assessment. Environmental requirements for real estate (approved and put into effect by Rosstandart Order No. 257 dated 30.08.2012; GOST R58875-2020. National Standard of the Russian Federation. "Green" standards. Landscaped and operated roofs of buildings and structures.Technical and environmental requirements. (approved and put into effect by the Order of Rosstandart dated 28.05.2020 No. 245 - art.; GOST R 70346-2022 National Standard of the Russian Federation. "Green standards". Multi-apartment residential buildings are "Green". Assessment methodology and criteria for design, construction and operation (approved and put into effect by Order No. 900-st of the Federal Agency for Technical Regulation and Metrology dated September 9, 2022).

Along with the state, regulatory participation in the standardization of "green" (ecological) entrepreneurship is also taken by other entities. For Example, The Decision of the Association "National Association of Builders" ("NOSTROY") On December 11, 2014, No. 62 was approved and put into effect "STO NOSTROY 2.35.153-2014. The standard of the organization. "Green" construction". Sports buildings and structures. Taking into account the features in the rating system for assessing the sustainability of the habitat". A number of standards for voluntary environmental certification of products have been developed by the non-profit organization "Ecological Union". So to date, standards have been adopted for such commodity groups as non-food products (Standard SRT-56171713-012-2020 . Synthetic detergents and household chemicals; Standard SRT - 5617173-028-20121. Textiles and leather. Products from them. etc.), food products (Standard SRT - 56171713-003-2014 with Change No. 1, No. 2. Livestock products; Standard SRT - 56171713-034-2021. Tea, coffee. etc.), services (Standard SRT - 56171713-044-2021. Services for the production of synthetic detergents and perfumery and cosmetic products; Standard SRT - 56171713-045-2021 with amendment No. 1. Trade services. etc.) Analytical work with the regulatory block "rules of a recommendatory nature reflecting best practices" in relation to "green" (environmental) entrepreneurship shows the presence of specialized regulatory material.

The structural elements of the designated block are, first of all, some model laws positioned within the framework of the established domestic legal understanding as advisory acts that contain model norms, are normative guidelines, and are not legally binding. The basic recommendation act is the Model Law on the Fundamentals of Environmental Entrepreneurship, adopted on June 13, 2000, which defines the concept of "environmental entrepreneurship", and also contains a number of organizational and regulatory prescriptions regarding the elements of such entrepreneurship, the basics of its state regulation and support. As practice shows, over the many years of its existence, this act has not played the role of a rule-making model, acting mainly as a subject of scientific analysis. Among the indirect recommendation rules of "green" environmental entrepreneurship that mediate the development of certain provisions of the basic model law can also be attributed: Resolution No. 43-10 of the Interparliamentary Assembly of the CIS Member States "On recommendations "Basic terms and concepts in the environmental sphere" (adopted in St. Petersburg on 11/27/2015); "Model Law on Environmental Audit" (Adopted in St. Petersburg on 29.11. 2013 by Resolution 39-5 at the 39th plenary Session of the Interparliamentary Assembly of CIS Member States); Model Law on Environmental Insurance (new edition) (Adopted in St. Petersburg on 18.04.2014 by Resolution 40-10 at the 40th plenary session of the Interparliamentary Assembly of CIS Member States); Model Law The Law on Environmental Safety (new edition" (Adopted in St. Petersburg on 15.11.2003 by Resolution 22-18 at the 22nd plenary session of the Interparliamentary Assembly of the CIS Member States). These acts, as well as the basic Model law, have also not yet realized their main purpose as a rule-making basis for special Russian legislation.  The final block in the structure of the regulatory environment of "green" (ecological) entrepreneurship that we are forming is "voluntarily applied ethical codes and norms".

As practice shows, there is also a certain normative content within this block. Thus, in 2017, the St. Petersburg International Business Association (SPIBA) initiated the adoption of the "Green Code" as a set of principles for environmentally responsible business conduct. The main principles of the Code are compliance with the requirements of legislation in the field of environmental protection, voluntary introduction of the best available technologies, rational use of resources and minimizing environmental impact. Every year dozens of St. Petersburg enterprises become signatories of the "Green Code" and strive to implement its provisions in business activities. The rules focused on environmentally friendly entrepreneurship can be traced in the Code of Ethics of SIBUR Trade Union (approved by the Council of the Interregional Trade Union Organization "SIBUR" Trade Union on December 28, 2021. Thus, in Article 3 of this Code, the preservation of the environment in the course of activity is attributed to the number of corporate values of the company. Within the framework of Article 8, attention is focused on the increased responsibilities of SIBUR employees in the field of environmental protection. The problems of "green" (ecological) entrepreneurship are also reflected in the Code of Corporate Ethics of Gazprom PJSC (approved by the decision of the Board of Directors of Gazprom dated February 25, 2014 No. 2309). For example, the improvement of the policy in the field of environmental management, environmental protection and energy efficiency is positioned as one of the key principles of the strategy of PJSC Gazprom (item 1 "Mission and corporate values"). Paragraph 3 of the Code of Corporate Ethics is entirely devoted to environmental protection issues. The Company declares its commitment to the principle of dynamic economic growth with the most rational use of natural resources and preservation of a favorable environment for future generations. In the indicated perspective, it is indicated that the Company's policy is aimed at the most careful use of energy, water, land and other natural resources in the production process, proper handling of industrial waste, careful and restrained use of hazardous materials and technologies. 

 The result of the study is the following conclusions. 

The regulatory environment of "green" (ecological) entrepreneurship in the Russian Federation is a conglomerate of sources of various origins, legal force, functional purpose, to varying degrees affecting the processes and results of economic activities focused on the preservation and enhancement of the environment. Structurally, the composition of this regulatory environment is formed by the following elements: laws and regulations;  standards related to practical activities; rules of a recommendatory nature reflecting best practices; voluntarily applied ethical standards and codes. 

A meaningful analysis of the normative material within each of the structural elements demonstrates the following. The study of the laws of the Russian Federation in order to identify the norms directly regulating "green" (environmental) entrepreneurship allows us to formally attribute to the number of such norms only Article 17 of Federal Law No. 7 FZ of January 10, 2002 "On Environmental Protection". This norm, due to its framework nature, objectively needs the adoption of acts clarifying its provisions regarding state support for "green" (environmental) entrepreneurship. In fact, at the moment, only such support measures as tax benefits (investment tax credit - clause 1, clause 1, Article 67 of the Tax Code of the Russian Federation) and benefits in respect of payment for negative environmental impact (clauses 25, 25 (1) of the Decree of the Government of the Russian Federation of March 3, 2017 No. 255) have received partial additional clarification "On the calculation and collection of fees for the negative impact on the environment). At the same time, the possibility of establishing additional measures to support "green" (ecological) entrepreneurship at the federal level or at the level of a constituent entity of the Russian Federation, laid down in paragraph 5 of Article 17, has remained practically unrealized. 

Consideration of Russian legislation in the light of the discovery of norms indirectly related to "green" (environmental) entrepreneurship also indicates their presence. The formal sources of such norms are both the Constitution of the Russian Federation and a number of special laws in the field of environmental protection. In terms of subject coverage, these norms can be characterized as generally applicable (i.e. extending their effect to subjects other than "green" entrepreneurs). At the same time, it seems that it is the subjects of "green" (environmental entrepreneurship) who should be conscientious executors of these norms, actively implement their prescriptions in the course of their activities, despite the recommendatory nature of some of them (voluntary environmental certification, establishment of additional requirements for industrial safety, etc.). At the same time, it can be noted that the current domestic the legislation, unlike the doctrine and foreign practice, does not identify "green" (environmental) entrepreneurship as a kind of social entrepreneurship, and does not provide it with an appropriate legal regime.  Work with the highest sources of the subordinate level - acts of the President of the Russian Federation and the Government of the Russian Federation, reveals the fact of indirect coverage of the problems of "green" (environmental) entrepreneurship.

As part of these regulatory sources, in our opinion, a very progressive act is  Decree of the Government of the Russian Federation No. 1587 dated September 21, 2021 "On Approval of Criteria for Sustainable (including Green) Development Projects in the Russian Federation and Requirements for the Verification System for Sustainable (including Green) Development Projects in the Russian Federation", which contributes to the correct identification of entrepreneurial projects as "green". As for the departmental subordinate level, so far there is no interest in certain aspects of the development and support of "green" (environmental) entrepreneurship within its framework.Against the background of the general regulatory field of "green" (ecological) entrepreneurship, the state of the structural element "standards related to practical activity" looks quite substantial.

The subjects of standard-forming rulemaking are both the state and various non-governmental structures (associations of entrepreneurs, non-profit organizations) that develop both mandatory and voluntary requirements. The objects of "green" standardization to date have become both the processes and the results of "green" (ecological) entrepreneurship.As for the "rules of a recommendatory nature reflecting best practices" in the field of "green" (environmental) entrepreneurship, the current regulatory reality shows the fact of their existence, not accompanied, however, by the practical implementation of the current regulatory material.

  For many years of its existence, neither the basic recommendation act - the Model Law on the Basics of Environmental Entrepreneurship, nor the model laws adopted in its development concerning special aspects (environmental audit, environmental insurance) have fulfilled their orientation normative mission. "Voluntarily applied ethical codes and norms" as the final structural element of the regulatory environment of "green" (ecological) entrepreneurship is also characterized by a certain internal content.

Realizing the importance of environmentally friendly economic activity, large companies and business associations, without waiting for regulatory support from the state, begin to form their own rules of conduct aimed at preserving and restoring the environment in the process of doing business. Thus, summing up the above, it can be noted that at the moment there is a certain regulatory environment of "green" environmental entrepreneurship in the Russian Federation.

At the same time, its condition indicates the need for further development and improvement, which would be advisable to carry out on the basis of existing scientific developments in the designated area and borrowing successful foreign experience.