Methodical approaches to measuring sustainable development of industrial enterprises

Abstract

The article is devoted to the problems of assessment of sustainable development at industrial enterprises with a dynamic scorecard based on growth rates of key performance indicators, arranged in the way allowing the evaluation of the sustainable development process when kept in the long time interval. The relative indicators allow comparing not only the incomparable values but also enterprises of different sizes. In addition the system allows comparing the results of current period to similar data from previous years, as well as to the results of other companies for the same period to determine their rating position or identify balance / imbalance. This system takes into account not only balanced state of environmental, economic and social spheres in particular time but also helps to reflect the positive changes in development process. This method is considered on the example of chemical industry, one of the leading in Russia.