Abstract

The article deals with the topical issue of the development of reporting on the sustainable development of industrial enterprises in the construction industry, which at the moment is voluntary, extending to the choice of tools and evaluation criteria. This approach makes it difficult to get an idea of the sustainable development of enterprises, which determines the relevance of this study. The author offers a criterion assessment of the sustainable development of industrial enterprises of the construction industry, which was based on an empirical study. In the course of the study, an analysis of reports on the sustainable development of industrial enterprises of the construction industry – leaders in sustainable development was carried out, and a list of criteria used by them for reporting on sustainable development was formed, as well as a list of topics significant for reporting allocated by industrial enterprises of the construction industry. Among the general list of topics and criteria, using the scoring system, those that have the greatest impact on the presentation of information about sustainable development were identified – significant criteria. When forming the final list of criteria, a new component of the sustainable development of industrial enterprises of the construction industry, called "digital sustainability", was identified, and criteria for its evaluation were proposed. At the final stage, a final list of topics, criteria and evaluation indicators was formed, which is the basis for a unified system for assessing the sustainable development of industrial enterprises in the construction industry.

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