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Assessment of the Provision of Sustainable Development of Enterprise
Khakhaliev D. O.

Khakhaliev, Dmytro O. (2024) “Assessment of the Provision of Sustainable Development of Enterprise.” Business Inform 5:338–344.
https://doi.org/10.32983/2222-4459-2024-5-338-344

Section: Management and Marketing

Article is written in Ukrainian
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UDC 338.1

Abstract:
The aim of the article is to define a system of indicators for assessing the provision of sustainable development of enterprise, strengths and weaknesses in the existing practice of its functioning in order to further form a development strategy. The article examines the issue of assessing the provision of sustainable development of enterprise, which is a key aspect of modern business management. Sustainable development of an enterprise encompasses economic, ecological and social aspects that must be harmoniously integrated to achieve long-term stability and competitiveness. The author analyzes various methodological approaches to assessing sustainable development, including such quantitative and qualitative indicators as sustainability indices, environmental and social reports. The aspects of assessing the effectiveness of the enterprise’s functioning through the system of assessment of the economic, social and ecological components of sustainable development are considered. Methods and instruments for sustainable development management have been developed, enabling identication of the sources, essence and directions of change to ensure sustainability. The definition of the category of «sustainable development management mechanism» has been clarified. It is determined that one of the important instruments is to conduct independent audits, which allow to assess the compliance of the enterprise’s activities with international standards of sustainable development, such as ISO 26000 (social responsibility) and ISO 14001 (environmental management). Such inspections help to identify obstacles and define areas and tools for improving the performance of the enterprise. Particular attention is paid to the role of strategic planning and resource management in the context of sustainable development, as well as the influence of external factors such as legislation and market conditions. As a result of the study, a system of indicators for assessing the sustainable development of enterprise has been proposed, including indicators of economic efficiency, environmental responsibility and social justice. Conclusions and proposals should be used in the work of managers and researchers interested in the implementation and improvement of sustainable development strategies in enterprises.

Keywords: sustainable development, enterprise, assessment indicators, mechanism for managing sustainable development of the enterprise, components of sustainable development.

Fig.: 1. Tabl.: 1. Bibl.: 9.

Khakhaliev Dmytro O. – Candidate of Sciences (Economics), Head of the Department, Department of Tax Control of Strategic Assets, «TAS ESSET MANAGEMENT» LLC (1-3/2 Velyka Vasylkivska/Baseina Str., Kyiv, 01024, Ukraine)
Email: [email protected]

List of references in article

Komandrovska, V. Ye. “Teoretyko-metodolohichni osnovy kontseptsii staloho rozvytku pidpryiemstva“ [Theoretical and Methodological Basis of the Concept of Sustainable Development of an Enterprise]. Ekonomichnyi visnyk, no. 4 (2023): 157-166. DOI: https://doi.org/10.33271/ebdut/84.157
Hrytsyna, L. “Pryntsypy staloho rozvytku pidpryiemstv: porivnialnyi analiz“ [Principles of Sustainable Development of Companies: Comparative Analysis]. Ekonomichnyi dyskurs, no. 1 (2017): 33-41.
Skopenko, N. S., and Kohut, O. O. “Teoretychni ta praktychni aspekty zabezpechennia stiikoho rozvytku pidpryiemstv v suchasnykh umovakh“ [Theoretical and Practical Aspects of Ensuring Sustainable Development of Enterprises in Modern Conditions]. Efektyvna ekonomika, no. 1 (2022). DOI: https://doi.org/10.32702/2307-2105-2022.1.5
Kolesnikov, A. P. “Zasady mekhanizmu zabezpechennia stiikoho rozvytku pidpryiemstv“ [Principles of the Mechanism for Ensuring Sustainable Development of Enterprises]. Innovatsiina ekonomika. 2013. http://surl.li/lbffix
Stepanenko, T. O. “Teoretychni ta metodychni zasady staloho rozvytku pidpryiemstva“ [Theoretical and Methodical Basis of Sustainable Development of Enterprise]. Vcheni zapysky TNU imeni V. I. Vernadskoho. Seriia «Ekonomika i upravlinnia», vol. 31, no. 6 (2020): 136-141. DOI: https://doi.org/10.32838/2523-4803/70-6-23
Smachylo, I. I. “Mekhanizm upravlinnia stalym rozvytkom pidpryiemstv kharchovoi promyslovosti“ [Mechanism of Management of Sustainable Development of Food Industry Enterprises]. Ternopil, 2011. http://dspace.wunu.edu.ua/bitstream/316497/1885/3/dis.pdf
Nyzheholenko, K. S. “Teoretyko-metodychnyi pidkhid do rozroblennia ta formuvannia ekoloho-zbalansovanoi modeli ekonomichnoho rozvytku ahrarnoho sektoru“ [Theoretical and Methodological Approach to the Development and Formation of Ecologically Balanced Model of Economic Development of the Agricultural Sector]. Naukovyi pohliad: ekonomika ta upravlinnia, no. 4 (2020): 72-78. DOI: https://doi.org/10.32836/2521-666X/2020-70-12
Tendiuk, A. “Vprovadzhennia standartiv staloho rozvytku biznesu“ [Implementation of Sustainable Business Development Standards]. Ekonomichnyi forum, no. 4 (2023): 102-108. DOI: https://doi.org/10.36910/6775-2308-8559-2023-4-13
Serhieieva, O. V. “Metodyka otsinky ekonomichnoi stiikosti torhovelnykh pidpryiemstv“ [Methodology for Assessing the Economic Sustainability of Trading Enterprises]. Torhivlia i rynok Ukrainy, vol. 1, no. 25 (2008): 127-135.

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