Abstract
Approaches to allocation of functional components of sustainable development of industrial enterprises are investigated. It is emphasized that the substantiation of the content of individual components of sustainable development of industrial enterprises should be based on the national strategy of sustainable development. In terms of the issue under study, the following goals of the sustainable development strategy were identified and analyzed: “Decent work and economic growth”; "Industry. Innovation and structure”; Responsible Consumption and Production. The tasks, indicators and their importance for achieving the goals that should be taken into account when substantiating the content of sustainable enterprise development are highlighted. It is suggested to evaluate the sustainable development of industrial enterprises by the following functional components: economic, industrial, social and environmental. It is concluded that not only quantitative but also qualitative indicators need to be involved in order to realize the detailed characterization of certain functional components of sustainable development. Quantitative indicators are standardized. It is proposed to adopt as a normative an economically feasible level of an indicator, or a level that is desirable for an individual enterprise, taking into account its features and stage of development. Qualitative indicators can only take on two fundamental values: 'satisfactory level' or 'unsatisfactory level'. The methodology of integrated assessment of sustainable development of industrial enterprises is proposed, based on the definition of an aggregate index, the level of which is determined not only by the actual values ​​of the indicators, but also by the direction of their changes. The normative level of the aggregate index is formed by the normative values ​​of quantitative indicators and a satisfactory level of qualitative indicators. The method also provides for the possibility of conducting factor analysis to determine the isolated influence of certain elements of functional components. Досліджено підходи до виділення функціональних складових сталого розвитку підприємств промисловості. Наголошено, що обґрунтування змісту окремих складових сталого розвитку підприємств промисловості повинно базуватися на загальнонаціональній стратегії сталого розвитку. Із точки зору питання, що досліджується, виділено та проаналізовано такі цілі стратегії сталого розвитку: „Гідна праця та економічне зростання”; „Промисловість. Інновації та структура”; „Відповідальне споживання та виробництво”. Виокремлено завдання, індикатори та їх значення для досягнення цілей, які повинні бути враховані при обґрунтуванні змісту...