SYSTEM FOR EVALUATION AND MONITORING OF SUSTAINABLE DEVELOPMENT OF AN ENTERPRISE

Abstract

The problems of implementing the theory of sustainable development in the activities of the enterprise and the formation of sustainable entrepreneurship are studied. It is substantiated that the private sector, being an important leader in the implementation of the principles of sustainable development in the practical plane, faces a number of practical and methodological problems in the implementation of the concept of sustainable development, one of which is the lack of unambiguous methods for assessing sustainable development. Based on critical analysis, the main approaches to assessing sustainable development are identified and systematized: models based on the components of sustainable development, a balanced scorecard, a sustainable value chain, the Deming cycle, functional, target models, etc.

Based on the study of the features of individual approaches, awareness of the complex nature of the goals and objectives of sustainable development, an approach to forming a system for assessing and monitoring the management of sustainable development of the enterprise based on ESG standards, an expanded balanced scorecard (BSC SD) and an integrated management system is formulated.

BSC SD is presented, which is an expanded modification of the classic BSC and includes indicators in eight perspectives: finance, processes, personnel, customers/market, risks, innovations and technologies, social development and responsibility, environment. Each of the perspectives reflects the target indicators of the enterprise's development, which are detailed in the KPI system and provide for a separate assessment and comparison with planned indicators, compilation into intermediate indices by perspectives and a general index of sustainable development.

The need to implement an integrated management system to achieve target indicators of sustainable development is justified, which includes components of project management, risk management, resource management, personnel management, stakeholder and social responsibility management, customer relationship management, process management, quality management, and safety management. These components do not function in isolation, but are coordinated into an integrated management structure, which allows implementing a wide range of sustainable development tasks using a wide range of management decision-making tools.