Analysis of methodological potential for evaluation of corporate sustainable development

Darnios plėtros vertinimo metodų analizė mokslo darbuose parodė, kad pasigendama tyrimų, skirtų darnios plėtros vertinimui įmonių lygmenyje. Dažniausiai vertinimo problema nagrinėjama valstybių ar regionų lygmenyse, rodikliai nustatomi tik pagal ekonominę, aplinkosauginę ir socialinę dimensijas, rodiklių skaičius parenkamas gana gausus ir neatsižvelgiama į dimensijų reikšmingumų nustatymą. Straipsnio tikslas – išanalizuoti darniosios plėtros vertinimo metodinį potencialą ir, remiantis analizės rezultatais, nubrėžti pagrindines įmonės darnios plėtros vertinimo tobulinimo gaires. Tyrimui atlikti naudoti šie metodai: mokslinės literatūros sisteminė analizė, įvairių požiūrių sintezė, grindžiama logine abstrakcija. Straipsnyje aptartas darnios plėtros vertinimo aktualumas įmonių veikloje, apibendrinti vertinimo metodai, identifikuoti teigiami ir neigiami šių metodų aspektai, suformuotos problemos sprendimo gairės.In the XXth century the concept of public welfare was associated with economic growth and its rate. It was assumed that the economic growth provides society with the needed tools to solve its ecological and social problems. Theory attempted to explain the most important factors influencing economic growth and its efficient management. Yet it was discovered that the market economy system is not capable of solving society’s problems. The new type of world society and economy requires the rapid formation of processes, which reflect changing consciousness of the population. These processes include the rapid development of information technology, globalisation, which highlighted the significance of the environment, and the formation of social movements. Moreover, all the issues arising due to rapid changes can be rationally solved in a sustainable way. The analysis of methods used for evaluation of sustainable development has demonstrated that there is a lack of studies devoted to the assessment of sustainable development at the enterprise level. The most common problem encountered while assessing sustainability of the enterprise at the national and regional levels are the inadequate indicators. These should be based not only on the economic, environmental and social dimensions but as well on the technological and institutional dimensions. Another problem is the unreasonable number of the chosen indicators, which do not represent its distinct significance. This paper analyzed the problems of the concept of sustainable development and its implementation at different levels because the progress can only be made when there are challenges to overcome. The concept of sustainable enterprise was analyzed, followed by a discussion of importance of assessment of sustainability in the enterprises with its positive and negative aspects. Guidelines for future research were also established