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.
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