The Behavior of European Union Companies in Terms of Increasing Energy Efficiency from the Perspective of Achieving Climate Neutrality

This article aims to identify and verify the actions taken by European Union companies related to improving energy efficiency with the requirements of the Fit for 55 packages and striving for climate neutrality by assessing the degree of implementation of pro-ecological solutions, identifying key challenges, and comparing differences in the level of energy transformation in the member states. This article attempts to assess actions related to minimizing energy consumption and reducing greenhouse gas emissions by companies operating in the 27 European Union countries, based on statistical data from Eurostat databases. To analyze the obtained data, the diagnostic–descriptive method, principal component analysis, and the multi-criteria MOORA method were used. The conducted research procedure indicates differences in the level of adaptation of companies regarding the implementation of the goals resulting from the climate and energy package adopted by the European Union. Companies located in France, Sweden, and Finland demonstrate the highest level of energy transformation. On the other hand, a passive degree of adaptation in the transition from traditional fossil fuels to renewable energy sources is characterizes companies from Germany, the Netherlands, and Poland.