Abstract
The main approaches to the calculation and classification of indicators used for assessment of the economic entity sustainable development are considered in the study. Methodological advantages and shortcomings of approaches to the development of the system of indicators of an organization sustainable development within stakeholder approach are analyzed. The results of comparative analysis of the main international and Russian methodological approaches to the formation of the system of indicators for assessment of economic entity sustainable development are presented. The conclusion is drawn that in terms of stakeholder approach methodological approaches to the formation of integrated assessment of the organization sustainable development level on the basis of the formation of indexes and rating models are of great scientific and practical interest.
Highlights
Today the methodology of the assessment of economic entities development on the basis of stakeholders’ requirements is widely discussed in the researches of Russian and foreign scientists
Considering contents and features of evaluating an economic entity development on the basis of stakeholder approach, it should be noted that the important aspect of such an assessment is the dynamic nature of the parties’ interest
There were several points of view on the methods of calculation and the subsequent grouping of the indicators used for assessment of an economic entity development in the economic literature
Summary
Today the methodology of the assessment of economic entities development on the basis of stakeholders’ requirements is widely discussed in the researches of Russian and foreign scientists. Practical interest in the formation of a system of indicators of an economic entity sustainable development on the basis of stakeholders’ requirements is caused by the fact that the balance of interests of an economic subject and interested parties are the leading factor of sustainable development of a social-economic system in general in the conditions of the developed market infrastructure [1]
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