CITISE
ISSN 2409-7616
CITISE № 2(32) 2022
Economic sciences
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Aroshidze A.A.

CRITERIAL CODE OF SUSTAINABLE ENTERPRISE DEVELOPMENT

DOI: http://doi.org/10.15350/2409-7616.2022.2.12

UDC 338.2

Aroshidze A.A.1 (Novosibirsk, Russian Federation) – E-mail: aroshidzealyona@gmail.com            

1Siberian Transport University

Abstract. In the modern world, the integration of the principles of sustainable development is becoming an essential condition for the successful operation of enterprises. Various business models, means, and tools are constantly being developed for this. However, a natural question arises related to the assessment of sustainable development, based on which the results obtained could be clearly and most usefully interpreted. The article proposes a methodology that allows one to assess not only the constituent components of sustainable development but also according to three criteria, forming a certain code. The criterion of reliability reflects the finding of indicators of sustainable development within safe boundaries, the criterion of dynamism determines positive trends in their change, and the criterion of acceptability finds violations in the rate of change. Such a criteria code helps to identify real achievements and problems in the management activities of an enterprise focused on sustainable development. The practical significance of the developed methodology is proved by its application at industrial enterprises in the field of clothing production, which made it possible to identify their strengths and weaknesses in all components and criteria. In particular, it has been established that changes in indicators according to the criteria of dynamism and acceptability serve as indicators of subsequent or possible changes in the indicator of stability (instability) of determinants according to the criterion of reliability. In other words, if the enterprise is still in the same level zone according to the reliability criterion, thanks to the assessment by two additional criteria, it is possible to identify the prerequisites for an upward transition and, more importantly, a downward transition. Consequently, the criteria code reflects as much as possible the real picture of the activities of enterprises from the standpoint of sustainable development. In addition, thanks to the application of this methodology, a further direction of research has been identified, associated with the assessment of the balance of the sustainable development components. 

Keywords: sustainable development, determinants, criteria, assessment, RDA code.

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For citation:

Aroshidze A.A. Criterial code of sustainable enterprise development. CITISE, 2022, no. 2, pp.135-146. DOI: http://doi.org/10.15350/2409-7616.2022.2.12

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