Analysis of the level of sustainability with the application of KPIS

Abstract

Purpose: The purpose of the study was to analyze the essence of the concept of sustainable development and the level of fulfillment of one of the sustainable development goals of selected countries in comparison with the European Union based on a system of indicators. The level of fulfillment of Sustainable Development Goal 8 - decent work and economic growth in Poland and Slovakia was studied. Design/methodology/approach: The research methodology used a diagnostic survey method comparative analysis and, to gather data, content analysis and desk research techniques. Findings: As a result of the analysis carried out, it was found that surveillance using sustainable development indicators is fraught with various difficulties. An example of an inconvenience is: the need to standardize data for European Union countries and the lack of access or difficult access to adequate data in individual countries. In addition, the indicator method is characterized by certain generalizations and is fraught with subjectivity. However, the need for control and implementation of cyclical data analysis and information on the progress of implementation of the provisions of sustainable development in the member countries of the European Union is undeniable. Research limitations/implications: An identified limitation in the implementation of the presented research methodology is the potential shortcomings in the availability of data necessary to calculate indicators monitoring the degree of achievement of sustainable development goals and the different level of detail available within the countries of the European Union community. Practical implications: The results of the conducted research procedure provide factual knowledge that can support the process of creating future strategic plans to further the goals of sustainable development. Originality/value: The study completes the research gap concerning comparative analyses of the level of fulfillment of selected sustainable development goals by Poland and Slovakia in relation to the level that has been registered for the European Union. Keywords: sustainability, sustainability management, key performance indicators, sustainability indicators. Category of the paper: Research paper.